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2022-2023 Online College Catalog [Archived Catalog]

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AC 310 - Intermediate Accounting I

This course is intended to build on the accounting student’s basic working knowledge of accounting principles and concepts by expanding understanding of how each is applied to more complex accounting practices. The conceptual framework and FASB pronouncements established by the Financial Accounting Standards Board are the primary basis for material covered within this course and will be the guiding path for accounting courses going forward.

Prerequisites & Notes
AC 210, AC 211

Assignment Overview
  • Assignments: 5 Units
  • Interactivity: None
  • Final Assessment: Non-Proctored Final Exam


Course Learning Objectives
Upon completing this course, you should be able to do the following:

  • Examine the challenges facing accounting and the need for accounting standards.
  • Review the objectives of financial statements, the primary financial statements, and how they are used.
  • Recognize the need for ethics in accounting.
  • Demonstrate a good understanding of basic accounting assumptions and principles.
  • Perform basic accounting functions and prepare financial statements.
  • Recognize the structure, purposes, and uses of the income statement.
  • Interpret and analyze the meaning of information contained within the income statement.
  • Recognize the interrelationship and interaction of the income statement with the other financial statements.
  • Explain the structures, compositions, and uses of the balance sheet and statement of cash flows.
  • Prepare the balance sheet and income statement from financial records.
  • Interpret and analyze the balance sheet and statement of cash flows.


Credits: 3


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