Apr 24, 2025  
2025-2026 University of Wyoming Catalog 
    
2025-2026 University of Wyoming Catalog
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ACCT 3230  - Intermediate Accounting I


Credits: 3
Max Credit 3

First of two intermediate courses providing a thorough understanding of financial accounting and reporting under Generally Accepted Accounting Principles. Key topics include the conceptual framework, accounting cycles, and accounting for cash, receivables, inventories, property, plant, and equipment, intangible assets, and current liabilities.

Prerequisite: ACCT 2020  ; MATH 2350   or MATH 2200  ; STAT 2050   or STAT 2070  ; ECON 1010  ; ECON 1020  ; IMGT 2400  ; COM2. All with a grade of C or better.
Former Course Number [2230]
Wyoming Transfer Course: ACCT 2230



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