Course Plan Description

Course No	ACCT 211
Course Title	INTERMEDIATE ACCOUNTING 1
Course Description	THIS COURSE CONSIDERS CONCEPTUAL FRAMEWORK FOR FINANCIAL ACCOUNTING, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ACCOUNTING TREATMENT OF EXPENSES AND REVENUES, OBJECTIVES AND CONTENTS OF FINANCIAL STATEMENTS (INCOME STATEMENT, STATEMENT OF RETAINED EARNINGS, BALANCE SHEET AND CASH FLOW STATEMENT), AND FINANCIAL STATEMENTS ANALYSIS. IT CONCENTRATES ON ASSETS (CURRENT ASSETS, FIXED ASSETS AND INTANGIBLE ASSETS) AND CURRENT LIABILITIES. IT ALSO CONSIDERS VALUATION TECHNIQUES AND PROCEDURES AND COMPUTER APPLICATIONS IN FINANCIAL ACCOUNTING.
Credit Hours	3
Pre Requisite(s)	ACCT 101    PRINCIPLES OF ACCOUNTING ENG  101    ENGLISH LANGUAGE 1 ACCT 102    PRINCIPLES OF ACCOUNTING 2