May 19, 2026  
2025-2026 Course Catalog 
  
2025-2026 Course Catalog
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ACCT 218 - Intermediate Accounting I


1 Units

Environment and theoretical structure of financial accounting, including income statements and statements of cash-flows, income measurement, the balance sheet, financial disclosures, time value of money concepts, cash and receivables, inventories, operational assets, investments. Application of accounting and economic concepts to analysis of a company’s financial position and performance, as shown in published information, primarily financial statements.

Prerequisite: ACCT 157 
Fixed/Variable Credit: Fixed Credit
Lecture Hours: 0
Lab Hours: 0
Repeatable: Y
Credit Type Code: Letter Grade



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