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Olivet Nazarene University    
  Feb 20, 2018
2017-2018 Catalog

ACCT 255 - Intermediate Accounting I

4 hours
An in-depth analysis of not only the “how-to’s” but also the “why’s” regarding the generation and reporting of accounting information. Topics covered include the need for accounting standards, what they are (the codification) and who is instrumental in developing standards; a brief review of the accounting cycle and financial statements; time value of money concepts; the accounting for cash, receivables, inventory, property and equipment and intangible assets. The course will also provide hands-on experience in recording transactions and preparing financial reports using QuickBooks. Prerequisite(s): ACCT 111  or permission of instructor. UG