ACCT 201 - Intermediate Accounting I

Institution:

Northampton County Area Community College

Subject:

Accounting

Description:

New approved description: This course is a corporate accounting course dealing with the principles of financial theory and development of accounting theory. This course is the study of accounting principles and procedures essential to the preparation of financial statements with particular emphasis on the course form. Topics of coverage include financial statements, current assets, inventory, property, plant, and equipment, and intangible assets. This course is the first of a series of two intermediate financial accounting courses. It builds on the foundation laid in the two introductory accounting courses to better equip students with the required techniques in preparing and interpreting financial statements. It also examines the conceptual framework of accounting and financial statement presentation. Also available through Online Learning.

Credits:

4.00

Credit Hours:

Prerequisites:

ACCT 151

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.northampton.edu

Phone Number:

(610) 861-5300

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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