ACG 2100 INTERMEDIATE ACCOUNTING I 3 credits

Prerequisite: ACG 2011 or ACG 2021. The emphasis in this course is on accounting theory, concepts and analysis of the problems that arise in the application of these underlying concepts to financial accounting. Attention is given to the use of accounting information as it applies to an overview of the accounting process and detailed analysis of the income statement and asset sections of the balance sheet as a basis for decisions by management, stockholders, creditors, and other users of financial statements. 47 contact hours.