May 07, 2026  
PVCC 2026-2027 College Catalog 
    
PVCC 2026-2027 College Catalog

ACC 221 - Intermediate Accounting I

Course ID 133014
Credits 3

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.

Lecture 3 hours per week.

Prerequisite(s): ACC 212