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    Elizabethtown College
   
 
  Nov 24, 2017
 
 
    
College Catalog 2017-2018

AC 205 - Intermediate Accounting I

4.00 credits.
A study of generally accepted accounting principles and international standards as applied to asset transactions in the corporate financial reporting environment. Beginning with a brief review of introductory topics including the accounting cycle and financial statements and quickly moving to more challenging and complex topics regarding how to properly record transactions for different types of assets, acceptable alternatives, and the accounting treatment of related income statement transactions. Emphasis on valuation, classification, disclosure and cutoff. *Prerequisite(s): AC 101 .