|  | Oct 31, 2025 |  |  | 
	     
			
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                | ACCT 3312 Intermediate Accounting I Cr. 3
 Semester Credit Hours: 3
 Class Hours Per Week: 3
 Additional Laboratory or Activity Hours Per Week: 0
 Course Level: Upper Division
 
 Prerequisite(s): ACCT 3303
 A study of generally accepted accounting principles (GAAP) as they apply to current assets; revenue and expense recognition; current and long-term liabilities; and the organization, analysis, and reporting of financial information.
 
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