Apr 21, 2024  
Mercy University 2023-2024 Undergraduate Catalog 
    
Mercy University 2023-2024 Undergraduate Catalog
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ACCT 300 - Intermediate Accounting I (formerly ACCT 240)


Credit(s): 3
3 hours lecture, 3 hours contact
Prerequisite(s): ACCT 120  
Reviews the fundamentals of financial accounting and accounting standards, conceptual framework underlying financial accounting, and the accounting information system; explores the theory, accounting, and disclosure requirements for the statements of income and retained earnings, the balance sheet and statement of cash flows through the study of the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, plant, and equipment, depreciation, impairments and depletion, intangible assets, and current liabilities and contingencies.

Formerly ACCT 240



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