D 105
Intermediate Accounting III
Western Governors University · UGRD · Fall 2026
1 section
Catalog description
Intermediate Accounting III provides comprehensive coverage of investments, revenue recognition, accounting for income taxes, pension plans, and leases. This course completes the intermediate accounting journey. The course explores further advanced topics, including accounting changes and error analysis, full disclosure requirements in financial reporting, and interpretation of the statement of cash flows. Intermediate Accounting I and II are the prerequisites for this course.
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001
Availability not recently verifiedClass #western_governors-0197Fall 2026UGRD
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