ACC 340 Intermediate Accounting

Examination of generally accepted accounting principles related to financial reporting of the assets, liabilities, equity and operating statement accounts of an organization. Concepts and theories that guide the recording, valuation, and classification of transactions in an organization. Preparation and analysis of the balance sheet, income statement and statement of cash flows for an entity.

Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F) Course Rotation Fall (in-person/hybrid), Winter (in-person/hybrid), Summer (online)

Prerequisites - ACC 296
Restriction by Major -
Restriction by Class - Junior standing or above

Additional Information - Students may request department permission to enroll in the course if they do not meet the prerequisite requirements, but enrollment is not guaranteed.

Equivalent Course(s) -
Course History -
Change to major restrictions 11/2023, effective Fall 2024; Course rotation updated 12/2022; Change to major restriction 8/2016, effective Winter 2017

accounting, business

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