Mar 12, 2025  
Draft 2025-2026 Academic Calendar Mount Royal University 
    
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Draft 2025-2026 Academic Calendar Mount Royal University

ACCT 3221 - Intermediate Accounting I


Credit(s): 3
Lecture Hour(s): 3
Lecture Hours Schedule Type: Lecture
This course examines issues and problems related to GAAP for income determination and revenue recognition. International Financial Reporting Standards (IFRS) and Accounting standards for Private Enterprises (ASPE) relating to recognition, measurement, and financial statement presentation of assets are addressed.

Prerequisite(s): ACCT 3220