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Presents techniques of investigating, interpreting, and appraising accounting records and assertions.Studies internal control design and evaluation, evidence-gathering techniques, and other topics.Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.

Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course.Introduces accounting principles with respect to cost and managerial accounting.Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.

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