Common Course Numbering System

Searching Current Courses For Spring 2015

	Course:	ACC 211
	Title:	Intermediate Accounting I
	Long Title:	Intermediate Accounting I
	Course Description:	Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines `real-world` financial analysis and reporting issues.
	Min Credit:	4
	Max Credit:

Origin Notes:

ACC

 STANDARD COMPETENCIES:

 I.      Analyze and prepare the four major financial statements for corporations. (I, II, III, IV, V)

 II.     Evaluate major asset categories and determine appropriate accounting mechanics and reporting requirements. (I, VI, VII, VIII)

 III.    Develop a user`s understanding of financial statements as tools for decision making. (I, V)

 IV.     Describe the effect of various accounting methods, principles and disclosures for financial reporting. (I, II, III, IV, V, VI, VII, VIII)

 V.      Analyze various financial entities and prepare a critical analysis of their competitive positions. (V, VI, VII, VIII)

 VI.     Demonstrate the ability to think critically about financial accounting issues. (I, II, III, IV, V, VI, VII, VIII)

 TOPICAL OUTLINE:

 I.      Financial Framework

 II.     Financial Principles and Concepts

 III.    Matching Principle and Financial Adjustments

 IV.     Income Statement

 V.      Balance Sheet, Cash Flow Statement, and Financial Analysis

 VI.     Cash and Receivables

 VII.    Inventory - Cost and Valuation

 VIII.   Plant, Property & Equipment, and Intangible Assets - Cost and Depreciation

Course Offered At:

	Arapahoe Community College	ACC
	Community College of Aurora	CCA
	Colorado Community College Sys	CCCS
	Colorado Northwestern CC	CNCC
	Front Range Community College	FRCC
	Lamar Community College	LCC
	Morgan Community College	MCC
	Northeastern Junior College	NJC
	Otero College	OJC
	Pueblo Community College	PCC
	Pikes Peak State College	PPCC
	Red Rocks Community College	RRCC

Common Course Numbering System		Your current Institution is CCCS