WGU course completion
At a glance
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D103 Intermediate Accounting I is the 3-CU course that opens the three-course intermediate ladder in WGU's B.S. Accounting, a 121-CU degree in the August 2026 WGU catalog, where D103 appears as ACCT 3611 with the legacy code retained. The catalog topics: financial accounting and accounting standards, the conceptual framework of U.S. GAAP, the income statement, the statement of cash flows, and the balance sheet, cash and receivables, and inventory valuation. Financial Accounting (D102) is the stated prerequisite. Students report a proctored objective assessment. Coursework Ninja completes D103 done-for-you, PingOne and Guardian handled, fixed quote in writing first. Singles from $99. Independent of WGU.
Ask WGU accounting students where the degree actually starts and most point at D103. Everything before it, the D196 principles survey and D102 Financial Accounting, is rehearsal. Intermediate Accounting I is the first course graded like the profession: GAAP in detail, the conceptual framework, and the three core statements under exam conditions. It is also a gate. D104 and D105 sit behind it in sequence, and Accounting Information Systems (D217) will not unlock until both D103 and D104 are done, so one postponed exam freezes the entire back half of the degree.
Send the code, where you are in the B.S. Accounting path, and whether this is a first attempt or a retake. We quote a flat price for the finished 3 CUs: the proctored exam completed, or the whole intermediate run sequenced and finished on a written plan.
Every full package includes the written 6-month guarantee: we finish the remaining CUs under the agreed plan, or you do not pay. Packages: Bachelor's $3,000 · Master's $3,500 · both $5,500 · single assessments from $99.
Coverage
Students report Intermediate Accounting I as a proctored objective assessment. We confirm the current format for your catalog year at intake, then complete the sitting under the agreed plan. We handle the Guardian Browser by ProctorU when the proctored stack is required.
Per the August 2026 WGU catalog, D103 builds on Principles of Accounting and Financial Accounting and covers financial accounting and accounting standards, the conceptual framework of U.S. GAAP, the income statement, the statement of cash flows, and the balance sheet, cash and receivables, and inventory valuation.
WGU renumbered its catalog in 2026. Intermediate Accounting I appears as ACCT 3611 in the August 2026 catalog with D103 kept as the legacy course number. Same 3 CUs, term 7 of the standard accounting path. Either code in your portal means this page is the right one.
D103 is the first of three in-depth financial accounting courses for accounting majors. D104 follows immediately, D105 after that, and the catalog states that Accounting Information Systems requires both D103 and D104 as prerequisites. We sequence the run so one sitting does not stall three courses.
A failed intermediate exam carries a retake wait and usually an instructor conversation before the next sitting is approved. Retake takeovers are a normal intake for this course: we pick up at the retake and complete it inside the same written plan.
Most D103 inquiries are really degree inquiries. The course folds into the flat $3,000 bachelor's package, every remaining CU on the B.S. Accounting list covered by the written 6-month finish guarantee.
Stuck on one of these right now?
Send the course code on Telegram or WhatsApp. Single-course completions start at $99 with a fixed quote in writing before any work begins.
Bottlenecks
The intermediate wall is the most recognizable stall in the whole business school. These are the versions we take over.
Only need one course finished? Single OA / PA / CU completion starts at $99. Message us the course code for a fixed quote. See full package pricing.
We sit it. Coursework Ninja is a done-for-you completion service: Intermediate Accounting I is finished under the agreed plan, inside the proctored environment (PingOne device profiling and ProctorU's Guardian Browser) when the current format requires it. Scope and price are fixed in writing first.
Per the August 2026 WGU institutional catalog, Intermediate Accounting I is the first of three in-depth financial accounting courses for accounting majors. It covers financial accounting and accounting standards, the conceptual framework of U.S. GAAP, the income statement, the statement of cash flows, and the balance sheet, cash and receivables, and inventory valuation. The stated prerequisite is Financial Accounting. Students report a proctored objective assessment; we confirm your catalog year at intake.
WGU renumbered courses in 2026. The August 2026 catalog lists Intermediate Accounting I as ACCT 3611 with D103 retained as the legacy number. It is the same 3-CU course in term 7 of the B.S. Accounting path. Students still search it as D103, which is why this page uses that code.
Per the August 2026 catalog, Intermediate Accounting I sits in the Bachelor of Science in Accounting, a 121-CU degree. It is the first rung of the intermediate ladder: D104 and D105 follow it, and Accounting Information Systems (D217) lists both D103 and D104 as prerequisites. If your path shows ACCT 3611, this is the course.
A single course starts at $99. The exact quote depends on the attempt history and is fixed in writing before any work. If D103 is part of a longer accounting list, the bachelor's package is $3,000 flat with the written 6-month finish guarantee covering every remaining course.
The university is not our client. Coursework Ninja is an independent paid completion service, not affiliated with, endorsed by, or sponsored by Western Governors University. WGU keeps its own instructors. We finish this accounting exam on a fixed date.
Coursework Ninja is an independent done-for-you degree completion service and is not affiliated with, endorsed by, or sponsored by Western Governors University.
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