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    Jan 10, 2026  
2025-26 Academic Catalog - Edited January 2026 
    
2025-26 Academic Catalog - Edited January 2026

ACC 221 - Intermediate Accounting I


3 cr.

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.

Lecture Hours: 3
Total Contact Hours: 3

Prerequisite(s): ACC 212  or equivalent.