Intermediate Accounting II

[cannoda]

Yeah I noticed that myself. It appears UAlbany only has these courses for LL Accounting Credits


Just my little rant of the day: I get why they have Pre-Reqs in place, however, if I want to pay a school money to let me take a course. What is it to them if I fail it. My money, my time.

ACC 312 at UAlbany is a standard intermediate accounting II course. The textbook they use (Kieso) is the most popular Intermediate Accounting textbook in the US.

Intermediate Accounting I and II are normally upper-level courses at a 4-year school. You may not be aware that intermediate accounting II is frequently considered the toughest course offered in an AACSB business school.

There are several reasons that a school will not allow someone to take a course without pre-reqs, especially in a business school where group work and projects are common.

• Many schools believe that it is unethical to accept tuition and enroll a student in a course which they feel the student is unlikely to complete
  
• An unprepared student can create major problems in group assignments and projects.
  
• Many business school have secondary-level admission policies where a student is admitted based on their performance in their first two years (gen ed) of coursework and limit enrollment in UL business courses to those that are admitted or admissible to the business school,
  
• Questions may be raised about the appropriateness of pre-reqs if they are not consistently enforced. Such questions may be raised by the registrar, a college or university curriculum committee, or worse, the program's or university's accrediting body.
  
• A seat in a class, especially a class intended for a department's majors can be a scare resource. Scheduling for the second course in a sequence is likely to have been planned based on enrollments in the first course. When classes are full, a school will want to make the class available to those most likely to successfully complete it. For many reasons guest students from other universities are uncommon in the Intermediate II course.
  

That being said, not all pre-reqs are the same. Some programs occasionally use pre-reqs for reasons other than required foundational knowledge. I've seen pre-reqs used to create defacto cohorts in a program or to implicitly exclude students from particular majors. I've also seen pre-reqs implemented to make the class scheduling process easier. In the Intermediate Accounting sequence you learn and gain experience with the financial accounting framework and authoritative guidance in Intermediate I. It is assumed that you are competent and experienced in accessing and applying the framework and guidance by Intermediate II.