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    Salem State University
  Jan 24, 2018
2017-2018 Undergraduate Catalog

ACC 300 Intermediate Accounting I

3 Credit(s)
This course, along with Intermediate Accounting II (ACC 301 ), forms the foundation of the Accounting Concentration. The course focuses on the problems and issues related to the collection, analysis, and reporting of financial information for external decision-making and regulatory purposes. The course examines the environment of financial reporting and the FASB conceptual framework. The accounting cycle and preparation of financial statements are examined in detail. Specific balance sheet topics explored include: cash and accounts receivable; inventories; property, plant and equipment; and intangible assets. Three lecture hours per week. Required of Business Administrators majors in Accounting concentration and Corporate Finance - Accounting concentration. Prerequisite: ACC106 .