# ACC319 Intermediate Accounting I

**Canonical URL:** https://www.ecpi.edu/course/acc319

**Last Updated:** 2026-10-14T21:42:10+00:00

**College:** College of Business and Criminal Justice

**Department:** Business

**Credit Hours:** 3.00

**Prerequisites:** All of: ACC309

**Corequisites:** None

**Course Description:**

This class introduces students to more complex accounting situations, building upon the foundations of Principles of Accounting. Students will gain a thorough understanding of the sources of Generally Accepted Accounting Principles, the accounting cycle, financial reporting, the revenue cycle and revenue recognition, and the time value of money concepts.

## Programs offering this course

- [Business Administration | Accounting Concentration](https://www.ecpi.edu/programs/accounting-bachelor-degree)

Learn more about the [programs available at ECPI University](https://www.ecpi.edu/programs).