May 17, 2022  
2021-2022 Shepherd University Catalog 
    
2021-2022 Shepherd University Catalog
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ACCT 329 - Intermediate Financial Accounting I

(3cr) First course of a three-course sequence which places emphasis on the principles, concepts, and theory underlying external financial reporting. Includes the preparation of financial statements in accordance with accounting standards established by recognized accounting bodies. Students must earn a C or better to enroll in the second course. Previously titled Intermediate Accounting I. Prerequisites: ACCT 202 .



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