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    Covenant College
   
 
  Dec 12, 2017
 
 
    
2017-2018 Undergraduate Catalog
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ACC 301 Intermediate Accounting I


This course begins with a review of the accounting cycle at the introductory level and progresses to more rigorous levels of financial accounting. Emphasis is on in-depth treatment of the measurement of the elements of the balance sheet and income statement; consideration of the conceptual framework of accounting theory and the authoritative literature; further treatment of time value of money concepts. Prerequisite(s): ACC 202 . 3 hour(s).



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