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    Mount Ida College
  Oct 23, 2017
2017-2018 College Catalog
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AC 210 - Intermediate Accounting I

3 credits This course is the first in a two-course sequence in intermediate-level accounting that builds on students’ learning in AC 110. The focus is on accounting recognition and measurement concepts relating to the asset side of the balance sheet and related income determination, in accordance with generally accepted accounting principles (GAAP). Students will gain a deeper understanding of the U.S. accounting standard setting process and conceptual framework underlying financial accounting, the FASB Accounting Standards Codification® system, and the accounting cycle of recording financial transactions and preparing financial statements and related disclosures. Additionally, students will apply ratio analysis and analytical techniques to financial statements to evaluate an organization’s financial and management performance. Contemporary accounting issues, including International Financial Reporting Standards (IFRS) and ethics, are discussed. Prerequisite: AC 110

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