May 22, 2025  
The University of North Carolina Pembroke 2015-2016 Catalog 
    
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The University of North Carolina Pembroke 2015-2016 Catalog [ARCHIVED CATALOG]

ACC 3210. Intermediate Accounting I (3 credits)

A study of financial accounting theory and procedures. Includes time value of money and in‑depth analysis of asset accounts. PREREQ: A “C” or better in ACC 2270 .