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Course Descriptions

ACC - Accounting

ACC 221

INTERMEDIATE ACCOUNTING I

(3 CR.)

Prerequisite: ACC 212 or equivalent. 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. Must be taken in sequence with ACC 222. Lecture 3 hours per week.

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