Aug 31, 2025  
2025-2026 Undergraduate Hill Book 
    
2025-2026 Undergraduate Hill Book

ACC 311 - Intermediate Accounting I

3 Credits
Offered Fall and Spring
Formerly BUS 311. Explores the environmental and conceptual framework of accounting; assumptions and principles underlying the balance sheet and income statement. In-depth coverage of cash, receivables, and inventory.

Prerequisite(s)/Restriction(s): ACC 203 - Financial Accounting  (formerly BUS 203) with a grade of C- or higher
Note: May not receive credit for both ACC 311 (formerly BUS 311) and ACC 324 (formerly BUS 324).