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Studies internal control design and evaluation, evidence-gathering techniques, and other topics.

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Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.

Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.

Offers analytical techniques through the use of comprehensive case studies. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.

Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.

Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets.

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