Aug 27, 2025  
2025-2026 Undergraduate Catalog 
    
Catalog Navigation
  Catalog Home
  Accreditation
  Academic Calendar
  Introduction to the University
  Mission and Vision Statements
  Trustees, Officers, Administrators, and Faculty
  The Academic Experience
  Master List of Academic Programs
  Colleges, Departments, and Programs
  Search Courses by Department
  Search Courses by Prefix
  Admission to the University
  Special Admission Opportunities: College Now/START Program
  Academic Regulations and Procedures
  Special Learning Opportunities
  The Student Experience
  Expenses and Financial Aid Services
  Key to the Listings of Courses and Programs
  Contact Information and Office Hours

  Campus Visits and Directions
HELP
2025-2026 Undergraduate Catalog

ACT 312 - Intermediate Accounting II

Credits 3
Lecture / 3 hours per week
Requirements: Prerequisite: ACT 212 with a grade of C or better; Business Majors only
The second of two courses that provide a comprehensive treatment of financial reporting topics. The course focuses on the conceptual, procedural, and regulatory issues involved in preparing and understanding corporate financial statements.
Graded