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    Manchester Community College
   
 
  Nov 21, 2017
 
 
    
2017-2018 Catalog
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ACC* 272: Intermediate Accounting II

3 Credits
This course provides an in-depth study of financial accounting with emphasis on balance sheet valuations and their relationship to income determination.  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 is included.
Prerequisites: Completion of ENG* 101 , ACC* 115 , and  in either  ACC* 117  or ACC* 118  
Offered: Spring



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