Dec 04, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog
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ACCT 3110 - Intermediate Financial Reporting and Analysis

5 credit hours
Intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of intermediate accounting, the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders’ equity, revenues, expenses, gains and losses.

Prerequisite Course(s): Advanced standing in the Albers School; ACCT 2310 Minimum grade C-



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