Dear Student: As stated in the current University of North Texas undergraduate catalog, ACCT 3110 (Intermediate Accounting I) prerequisites are as follows: 1. Junior level qualifying exam with a passing grade of 70 percent or higher; and, 2. ACCT 2010 and ACCT 2020 with a grade of C or better in both courses. Students are allowed to register for ACCT 3110, but they must pass the qualifying exam before the beginning of their enrolled ACCT 3110 class. A student cannot take ACCT 3110 at the University of North Texas in the enrolling semester if he/she has not passed the qualifying exam prior to the beginning of the class. Exam dates are posted at the Department of Accounting website http://www.cob.unt.edu/acct/. Please be alert to the last announced exam date before the beginning of your enrolled ACCT 3110 class.