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    Manchester Community College
  Dec 17, 2017
2017-2018 Catalog
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ACC* 271: Intermediate Accounting I

3 Credits
This course provides an in-depth study of financial accounting with emphasis on balance sheet valuations and their relationship to income determination.  Includes a review of the accounting cycle and analytical concepts: historical development of current financial reporting, FASB’s conceptual framework, Generally Accepted Accounting Principles (GAAP), preparation of primary financial statements, measurement, recognition, and reporting of assets are also covered.
Prerequisites: Completion of ENG* 101  , ACC* 115 , and in either ACC* 117  or ACC* 118  
Offered: Spring

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