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Montgomery College    
 
    
 
  Nov 23, 2017
 
Montgomery College 2017-2018 Catalog
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ACCT 231 - Intermediate Accounting I


An overview of the financial accounting process with an in-depth study of cash, receivables, inventory costing, property, plant and equipment, intangible assets, and current liabilities. The course also includes an introduction to financial accounting research analysis. PREREQUISITE(S): ACCT 222 . Four hours each week. Formerly AC 207.

4 semester hours

Course Outcomes:
Upon course completion, a student will be able to:

  • Describe and apply the conceptual framework to facilitate the preparation of external financial statements
  • Recognize the relationships among the income statement, the statement of cash flows, and the balance sheet
  • Conduct an in-depth study of assets and their impact on external financial statements


Click here for the Spring 2018 Class Schedule

Click here for the Winter 2018 Class Schedule

Click here for the Extended Winter 2018 Class Schedule

Click here for the Fall 2017 Class Schedule




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