Montgomery College 2019-2020 Catalog 
    
    Jun 13, 2021  
Montgomery College 2019-2020 Catalog [ARCHIVED 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 Fall 2021 Class Schedule

Click here for the Summer II 2021 Class Schedule

Click here for the Summer I 2021 Class Schedule




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