ACC 301

Intermediate Accounting I

Missouri State University · UGRD · Fall 2026

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Financial Accounting Theory applications to the accounting process of corporations. Review of financial statements; accounting for current and long-term assets. Cannot be taken Pass/Not Pass. Research assignments are required. May be taught concurrently with ACC 601. Cannot receive credit for both ACC 301 and ACC 601. Prerequisite: C grade or better in MTH 134 or higher or concurrent enrollment with a C grade or better in MTH 134 to progress in the program; and B- grade or better in ACC 201 or ACC 206 or ACC 600; and undergraduate business majors must be admitted to degree program.

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Class #missouri_springfield-ACC301Fall 2026UGRD3 credits
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