| Course Number | Course Title / Description / MnTC Goals / Prerequisites | Credits | ||
| ACCT | 2821 | Intermediate Accounting I | 5 | |
| An overview of financial accounting and its theoretical foundation. A review of the accounting process, the conceptual framework of accounting, and the basic financial statements: income statement, balance sheet and statement of cash flows. It also begins the study of specific assets/cash and temporary investments, receivables, inventories. | ||||
| Prerequisite: ACCT1815 ACCT1816 BUS224 BUS225 | ||||