May 27, 2026  
Undergraduate Catalog | 2026-2027 
    
Undergraduate Catalog | 2026-2027
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ACCT 3361 - Intermediate Financial Accounting 1


An introduction to the key concepts, processes, and techniques that support the financial reporting process.  Topics include: the accounting cycle, the conceptual framework, primary financial statements and disclosure, and the use of present value techniques in accounting measurement.

Credit Hours: (4)
Restriction(s): Sophomore standing or higher, or consent of the School of Accountancy. Enrollment limited to majors in the Belk College of Business.
Prerequisite(s): ACCT 2121  with a grade of B or better
Grading Method: Face-to-Face Instruction


Schedule of Classes




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