Oct 09, 2026  
2026-2027 Undergraduate Catalog 
    
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2026-2027 Undergraduate Catalog
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ACCT 311 - Intermediate Accounting I

Credits: 3

Theory and practice beyond the elementary level that underlies the preparation, analysis, reporting, and use of financial statements. This course includes foundational concepts and theory of financial accounting, financial statements, time value of money, and special emphasis on accounting for current assets and liabilities.
Prerequisite: ACCT 222  with a grade of C or better
Offered: Fall


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