ACCU 301

Intermediate Accounting I

University of Massachusetts Global · UGRD · Fall 2026

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A study of GAAP as it applied to current assets, revenue and expense recognition, current and long-term liabilities; and the organization, analysis, and reporting of financial information. Key accounting principles, concepts, and alternative accounting methods will be examined. Ethical impact on the preparation of financial statements will also be explored.

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Class #massachusetts_global-0003Fall 2026UGRD3 credits
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