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ACCT 250 Intermediate Accounting • 5 Cr.


In-depth examination of theoretical foundations of accounting. Topics include cash flow, revenue recognition, lease accounting, and advanced financial reporting. Prerequisite: ACCT 102 or ACCT&202 with a C or better, or entry code.


After completing this class, students should be able to:

  • At the end of this course students will be able to:
  • Explain the application of the FASB Conceptual Framework.
  • Apply ethical decision making.
  • Analyze the decision making and measurement processes to prepare financial statements.
  • Apply accounting principles to the recognition and recording of assets, liabilities and equity.
  • Use mathematical methods to calculate and record the time value of money.
  • Calculate and apply inventory measurements and explain inventory cost flow assumptions.
  • Calculate and apply depletion, depreciation and amortization methods.



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Contact info

Bellevue College
3000 Landerholm Circle SE Bellevue, WA 98007-6484 U.S.A.
Work: (425) 564-1000