2025-2026 Catalog 
    
    Dec 09, 2025  
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2025-2026 Catalog
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ACCT 2321 - Intermediate Accounting I

Intermediate Accounting I is an in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics emphasized include income measurement and profitability analysis, time value of money, revenue recognition, cash and receivables, measurement and valuation of inventory and cost of goods sold, and accounting for plant assets and intangibles.

Credits: 3
Lecture Hours: 2
Lab Hours: 2
Contact Hours: 4
Semester: Fall
Delivery Method: Traditional, Online

Prerequisites & Notes
Prerequisite: ACCT 1020  

Co-requisites: ADMN 1313  and MATH 1010  

Note: Course not designed for transfer.


Browse Class Schedule

Click here for course textbook information.



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