ACC 310 · Compass

ACC 310

Intermediate Accounting I

3 credits

This course expands upon the basic financial accounting framework and explores the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP) in a business environment. The student will gain an understanding of financial reporting criteria and the reliance placed upon financial information by external users. Topics include the measurement and reporting of cash, receivables, inventories, and operational assets, revenue recognition and the preparation of financial statements.

Prerequisites

One of

All of

One of

ACC major

BUS major

ACC 210Financial Accounting

All of

ACC minor

ACC 210Financial Accounting

Catalog text

Major: ACC or BUS and ACC 210 or Minor: ACC and ACC 210

Sections

Fall 2026

Section	Days	Time	Room	Instructor
LEC 01	TuTh	2:00PM–3:20PM	FREY HALL 301 WESTCAMPUS	Zhifeng Yang
LEC 02	TuTh	11:00AM–12:20PM	FREY HALL 301 WESTCAMPUS	Zhifeng Yang
LEC 90 · SUNY Korea	TuTh	9:00AM–10:20AM	Korea IAP	Soo Young Kwon
LEC 90 · SUNY Korea	TuTh	9:00AM–10:20AM	Korea OUTOFCNTRY	Soo Young Kwon

Spring 2027

Section	Days	Time	Room	Instructor
LEC 02	TuTh	3:30PM–4:50PM	HARRIMAN HLL 108 WESTCAMPUS	Carl Allocca
LEC 90 · SUNY Korea	TuTh	9:00AM–10:20AM	OFFCAMPUS OUTOFCNTRY	Soo Young Kwon