ACC 211 Intermediate Accounting I

4 Credit Hours • 60 Contact Hours (Lecture)

Prerequisite: ACC 101 (Grade of C or higher), successful completion of or concurrent enrollment in ACC 135 or CIS 155 (Grade of C or higher)

Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines "real-world" financial analysis and reporting issues.