Academics

Course Listings ACC 330 Intermediate Accounting I 3 crs. 4 hrs. The course begins with a review of the accounting process. Topics covered include balance sheet presentation, the time value of money, accounting for cash, receivables, inventory cost and valuation procedures, plant and equipment accounting, including acquisition use, retirement and special valuation problems, accounting for intangible assets, current liabilities and contingencies. Attention is given to the theory pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies. Prerequisite: ACC 222   Back

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	Borough of Manhattan Community College The City University of New York