Walsh Catalog 2021-2022

Walsh

ACC 501 INTERMEDIATE ACCOUNTING I

The first of three Intermediate Financial Accounting courses introduces the accrual basis of accounting, applying appropriate principles for measuring and reporting financial information on the income statement and balance sheet. Emphasis is on capitalization of assets, present value and future value computations, and impairment of noncurrent and intangible assets. Additional topics include discontinued operations and depletion of natural resources.

Credits

3

Prerequisite

ACC 500

Distribution

ACCOUNTING