Jun 07, 2025  
2025-2026 UH Mānoa Catalog 
  
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2025-2026 UH Mānoa Catalog

ACC 321 - Intermediate Financial Accounting I

Credits: 3

Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, and current liabilities.

Prerequisites: ACC 200  and ACC 210 , or BUS 624  (with a minimum grade of C- or better).