Dec 05, 2025  
Catalog 2025-2026 
    
Catalog 2025-2026
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ACCT 201 - Intermediate Accounting I


3 Credit(s).

Explains financial accounting standard setting, concepts of financial accounting, balance sheets and income statements, and revenue and expense recognition; defines accounting for current assets, current liabilities, fixed assets, and intangible assets. Course offered every fall, spring and may be offered during additional sessions.

Prerequisite(s): ACCT 102  
Lecture Hours per Week: 3
Common Course Outline: ACCT 201 CCO  



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