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    Des Moines Area Community College
   
 
  Sep 21, 2017
 
 
    
2017-2018 Course Catalog
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ACC 231 - Intermediate Accounting I

Credits: 4
Lecture Hours: 4
Lab Hours: 0
Practicum Hours: 0
Work Experience: 0
Course Type: Open
Emphasis on theory, standards and principles and the “why” of accounting. The framework goes beyond the procedural level to the conceptual level. Topics include preparation of income statements, balance sheets and related footnotes. Applicable FASB pronouncements are presented.
Prerequisite: Successful completion of ACC 132  with a grade of “C” or above



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