# ACC321 Intermediate Accounting II

College of Business and Criminal Justice Business Department

**Course Description:** This course is the second course of three in the Intermediate Accounting series, and includes an in-depth study of the following Balance Sheet items: Current Assets, such as Cash & Receivables, and Inventory; current liabilities, such as Accounts Payable and short-term notes; Fixed Assets and Intangibles; and Long-term Liabilities, such as Notes payable and Bonds. GAAP, and will be able to compare this process with the International Financial Reporting Standards with respect to these Balance Sheet categories.

**Credit Hours:** 3.00

**Prerequisites:** All of: [ACC319](https://www.ecpi.edu/course/ACC319 "View ACC319")

**Corequisites:** None

## 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).