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ACCT 2130 - Intermediate Accounting IIntermediate Accounting I is an overview of theoretical foundations including the recognition, measurement and reporting of income; the preparation of balance sheets and multiple-step income statements; and the determination of the time value of money. Topics emphasized include: the proper classification, valuation and presentation of cash; temporary investments; receivables; inventories; plants and equipment; intangible assets; and long-term investments. Prerequisites & Notes Prerequisite: A grade of C or better in ACCT 2020. Co-requisites: CSCI 1130 and MATH 1010. 3 Credit Hours - 2 Lecture Hours, 2 Lab Hours (F)
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