ACCT 2321

Intermediate Accounting I

Tennessee Technological University · UGRD · Fall 2026

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Prerequisites: ACCT 1020. This course is an in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics may include income measurement and profitability analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sold, and accounting for plant assets and intangibles.

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Class #tennessee_technological-ACCT2321Fall 2026UGRD3 credits
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