Nov 25, 2024  
2024-2025 Winona Undergraduate Catalog 
    
2024-2025 Winona Undergraduate Catalog
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AC321 Intermediate Accounting I

3 credit(s)
A comprehensive study of selected financial accounting topics, the course considers financial statements, short-term receivables and payables, inventories, plant assets, intangible assets, depreciation, current liabilities, contingencies and long-term liabilities. Similarities and differences between U.S. generally accepted accounting principles and international financial reporting standards are considered throughout the course. Prerequisites: AC223  and M145  or M148 /M149  or M151 .



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