ACC 321

Intermediate Accounting II

ECPI University · UGRD · Fall 2026

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This course is the second course of three in the Intermediate Accounting series, and includes an in-depth study of the following Balance Sheet items: Current Assets, such as Cash & Receivables, and Inventory; current liabilities, such as Accounts Payable and short-term notes; Fixed Assets and Intangibles; and Long-term Liabilities, such as Notes payable and Bonds. GAAP, and will be able to compare this process with the International Financial Reporting Standards with respect to these Balance Sheet categories.

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Class #ecpi-0009Fall 2026UGRD3 credits
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