ACC-317 carries the same Intermediate Accounting I content found under ACC-307 — the two share a title because they serve the same curricular purpose under SNHU's numbering, appearing as parallel course listings a student's specific catalog or program pathway may reference.
The same intermediate foundation
Whether a student's requirement sheet lists ACC-307 or ACC-317, the substance is the same: reviewing the accounting cycle and adjusting entries, then extending into recording more complex financial statement elements and applying GAAP-based judgment.
Why the two course numbers exist
Parallel numbering like this typically reflects catalog history or program-specific pathways rather than different content — what matters practically is confirming with an advisor which specific code satisfies a given degree requirement, since they aren't meant to be taken as two separate courses.
Key topics in ACC317
- The accounting cycle and adjusting entries in depth
- Year-end adjustment process
- Recording complex financial statement elements
- Applying GAAP and accounting standards
- Identifying reporting issues using key ratios
- Preparing financial statements to standard
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Worked example: confirming which code applies
- Situation: A student's program sheet lists ACC-307, but a transfer evaluation or older catalog references ACC-317
- Correct approach: Confirming with an academic advisor that the two satisfy the same requirement rather than assuming both must be completed
- Lesson: Parallel course numbers are a catalog administration detail, not a signal that the content itself differs
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Frequently asked questions
SNHU's catalog occasionally carries parallel course numbers for the same substantive content, reflecting catalog history, program-specific pathways, or how different enrollment cohorts were coded over time, rather than two genuinely different courses. Students should treat ACC-317 as covering the same intermediate accounting foundation as ACC-307 — the accounting cycle, adjusting entries, and GAAP-based statement preparation — and confirm with an advisor which specific code their own program requirement references.
In cases of parallel course numbering like this, the two codes typically satisfy the same degree requirement rather than being additive courses a student needs to take separately. Because exact articulation can depend on a student's specific catalog year, transfer credit evaluation, or program pathway, confirming with an academic advisor before assuming equivalence is the reliable way to avoid confusion about which code counts toward a given requirement.