Des Moines Area Community College.

Course Descriptions

Course
Number:		 Course
Title:		 Description:
ACCT103 Intermediate Accounting I Emphasis on theory, standards and principles--the why of accounting. The framework goes beyond the procedureal level to the conceptual level. Topics include: preparation of income statments, balance sheets and related footnotes. Applicable FASB pronouncements are presented. Prerequisite: ACCT102