Feb 24, 2025  
2025-2026 Undergraduate Catalog (DRAFT) 
    
2025-2026 Undergraduate Catalog (DRAFT) [ARCHIVED CATALOG]

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ACCT 316 Intermediate Accounting I (3)

Principles and concepts related to accounting’s environment, structure and process. The nature, function and elements of the balance sheet and income statement including time value of money will be examined.
Prerequisite(s): Junior rank or higher, ACCT 203 , ACCT 204 
Course Frequency: Fall and Spring



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