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    Westchester Community College
  Jan 20, 2018
Spring 2018 Course Catalog

ACC 203 - Intermediate Accounting 1

4 credits

Consideration of the more advanced aspects of general accounting; an intensive study of the content and form of the income statement and the classification and items of the balance sheet; cash and cash forecasting; receivables and classification; inventory accounting; temporary investments-recording and classification; acquisition, use, and retirement of plant and equipment. Computerized instruction is integrated within the course.

Prerequisites: ACC 120 Managerial Accounting .