Dec 08, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog
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ACC 3013 - Intermediate Accounting I


Credit(s): 3
Comprehensive study of current accounting principles and their application to the measurement and the reporting of assets and liabilities with emphasis on their effect on income and expense recognition. The concept of time-value-of-money as it relates to accounting is introduced. Students will complete a practice set to solidify understanding of the entire accounting process.
Prerequisite(s): ACC 2013  



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