Aug 15, 2025  
2025-2026 Undergraduate Catalog - SCCC & Day Students 
    
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2025-2026 Undergraduate Catalog - SCCC & Day Students

ACCT 301 - Intermediate Financial Acct I

Credit Hours: 3

Prerequisites: ACCT 201  
Course Description: Explore theories, concepts and practices of financial accounting. Examine the financial accounting cycle and the financial statements. Explore generally accepted accounting principles on receivables, inventory, operational assets, investments, and revenue recognition.

This course was previously listed as BADM 300.