Catalog: 2014–2015 Catalog Year

ACC 203: Intermediate Accounting I

General Information

  • Name: Intermediate Accounting I
  • Discipline: Accounting (ACC)
  • Units (Credits): 3
  • Transfer Information: Courses with numbers 100 to 299: This course is designed to apply toward a WNC degree and/or transfer to other schools within the Nevada System of Higher Education, depending on the degree chosen and other courses completed. It may transfer to colleges and universities outside Nevada. For information about how this course can transfer and apply to your program of study, please contact a counselor.
  • Academic Division: Career and Technical Education

Prerequisites and Recommended Courses

Course Outline

I: Catalog Course Description

Emphasizes accounting theory, concepts and analysis of problems that arise in applying these concepts. Course covers in depth the traditional topics as well as recent developments in accounting valuation, accounting for cash, receivables, prepaid and accrued items, plant and equipment. This course, in combination with ACC 220, is accepted in lieu of ACC 401 at UNR. Validation of content and knowledge by approved College of Business examination, or satisfactory performance ("C" or better) in ACC 402 is required during the first year of eligibility to enroll in the appropriate upper division business course at UNR.

II: Course Objectives

This course emphasizes accounting theory and concepts and analysis of problems that arise in applying these concepts. Course covers in depth the traditional topics as well as recent developments in accounting valuation, accounting for cash, receivables, prepaid and accrued items, plant and equipment, inventory, and liabilities.

  • To provide information in the areas of Economics and Accounting that is vital to all those who are to participate in the business world.
  • To develop an understanding and appreciation of accounting principles and practices for general, vocational, and professional purposes.
  • To provide detailed information on specialized areas of the balance sheet and income statement.

III: Course Linkage

Linkage of course to educational program mission and at least one educational program outcome.

This class meets a requirement for the following programs: AAS-Accounting Emphasis, and Accounting Technician Certificate of Achievement.

ACC 203 addresses the following Student Learning Objectives of ensuring that students are able to demonstrate that they:

  • Know the subject matter to a level appropriate for the emphasis of their degree.
  • Have developed the managerial and interpersonal skills necessary to succeed in the current business environment.


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