Emmanuel College
ACCT2203 - 01 - Intermediate Accounting I
Description
This course engages students in an in-depth analysis of the measurement and reporting of financial data as required by generally accepted accounting principles. Students will prepare financial statements in proper form and content with a focus on the time value of money, revenue recognition, cash and receivables, inventory, and fixed assets. Relevant technologies are leveraged to derive the impact of transactions, events, and market conditions on financial performance. Ethical business practices are introduced through the lens of environmental, social, and governance special purpose frameworks.