ACC 113
Princ of Intermdte Accountg · 3 credits · Fall 2026
Requirements
Prerequisite: ACC 12 or ACC 112; Corequisite: ENG 110 (if required)
About this course
This course builds on the foundations of the prior two Accounting Principles courses to provide an in?depth study and understanding of applied accounting theories and practices. The course examines the conceptual framework for accounting, the examination of the process for developing accounting standards, the fundamental principles of accounting theory and practice, including the analysis of assets, liabilities and stockholders? equity accounts, and the allocation, estimation, and accrual procedures for financial statement preparation.
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