2020-2021 Undergraduate Catalog

ACC 300 Intermediate Accounting I

This course is the critical study and analysis of accoutning principles, problems and procedures as they relate to topics accounting for current and long term assets and liabilities. This course will also explore different types of revenue and expense recognition and ideas concerning stockholder equity. Decision making skills will begin to be addressed in the course; the Bible will be used to show Biblical principles and how they are related to accounting decision processes. Writing and presentation skills needed in the practice of accounting will be applied. (3 credits)