Jun 06, 2026  
**DRAFT**2026-2027 Undergraduate/Graduate Catalog **DRAFT** 
    
**DRAFT**2026-2027 Undergraduate/Graduate Catalog **DRAFT**

ACFI 341 - Intermediate Accounting II

(3 credits)
Prerequisite: ACFI 340 with a minimum grade of “C-“
This course is a continuation of ACFI 340. Topics covered include a continuation of inventory valuation, the acquisition, use and retirement of fixed assets, intangible assets, current and long-term liabilities, retained earnings and capital stock. Offered fall and spring semesters. (CQUR)