Intermediate Accounting I

Develops accounting theory on a comprehensive level. Topics include a review of the accounting process and basic accounting concepts as well as in-depth coverage of the elements of financial reporting including financial statement disclosures and special considerations and valuation issues related to cash, receivables, revenue recognition, inventory, fixed assets, and intangibles. The use of present value techniques in the determination of accounting valuations is also covered. Prerequisite: ACC 112


Holyoke Community College
303 Homestead Ave. Holyoke, MA 01040