Oct 09, 2026  
2026-27 RACC Student Catalog 
    
2026-27 RACC Student Catalog
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ACC 205 - Intermediate Accounting I


4 Credit Hours

This course provides an in-depth study of financial accounting topics including the conceptual framework for financial reporting and accounting principles, financial statement preparations and analysis, compound interest, annuities and present value, cash, receivables, and inventory valuations, property, plant and equipment, depreciation, and amortization of intangible assets.

Prerequisite(s): ACC 110 ; COM 121  or COM 122   

Semesters Offered: Fall



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