ACC 203 Intermediate Accounting

Examines in more depth and detail the financial accounting procedures and reporting and evaluation of results of operations through income statements, balance sheets, statements of cash flow, and associated worksheets. Also focuses on revenue and expense recognition, working capital, and ratio analysis of financial statements. Covers plant assets, depreciation, depletion, amortization, long-term and short-term liabilities, bonds, corporations and their stock transactions, retained earnings, equity financing, computation of payroll and associated payroll taxes.


3 credits


ACC 102 with C grade or higher


Fall, Winter