ACCT 321

Intermediate Accounting I.

Valley City State University · UGRD · Fall 2026

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A study of the more complex issues of corporate reporting theory and techniques. Topics include current assets, current liabilities, plant and equipment, financial statements, and statement analysis. The course will explore current financial reporting requirements as well as emerging issues and controversies surrounding financial reporting. Typically Offered: Fall. Prerequisite : ACCT 201 .

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Class #valley_city-0012Fall 2026UGRD3 credits
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