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Prerequisite(s): ACC 2110, ACC 2120 with a B- or higher, (MATH 1050, MATH 1055, or MATH 1090) with a C- or higher, and University Advanced Standing. Pre- or Corequisite(s): ACC 2125 and ACC 2500. Reviews and expands on fundamental accounting material learned in beginning classes. Covers an overview of the primary financial statements, revenue recognition, and the accounts on the asset portion of the balance sheet. Introduces the Conceptual Framework and current accounting standards to provide a theoretical foundation upon which practical applications are based.. Lab access fee of $13 applies.. Canvas Course Mats $85/McGraw applies.