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Sauk Makes it Possible, You Make it Happen.
    Sauk Valley Community College
   
 
  Nov 25, 2017
 
 
    
2017/2018
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ACC 201 - Intermediate Accounting I


This course provides an in-depth analysis of the theory, concepts, and procedures underlying the preparation of external financial accounting statements and reports for corporate organizations. Accounting principles and concepts are analyzed and developed from a theoretical, conceptual, and historical environment and are then applied to specific business, transaction, and decision situations. Topical coverage includes: review of the financial accounting process; statements of income, retained earnings, cash flows, and balance sheet; time value of money concepts; cash and receivables; valuation of inventories; acquisition and disposition of property, plant, and equipment: depreciation and depletion; and intangible assets.

Prerequisite: ACC 102

4 Semester hour(s)
Lecture/Lab Hours
4 lec/week



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