WGU course completion
At a glance
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D104 Intermediate Accounting II is the 3-CU middle rung of the three-course intermediate ladder in WGU's B.S. Accounting, sitting in term 8 of the 121-CU degree in the August 2026 WGU catalog, where it appears as ACCT 3621 with the legacy code retained. The catalog topics: acquisition and disposition of noncurrent assets, depreciation, impairments, and depletion, intangible assets, current liabilities and contingencies, long-term obligations, stockholders' equity, dilutive securities, and time value of money concepts. Intermediate Accounting I (D103) is the stated prerequisite, and D105 plus Accounting Information Systems (D217) both sit behind it. Students report a proctored objective assessment. Coursework Ninja completes D104 done-for-you, PingOne and Guardian handled, fixed quote in writing first. Singles from $99. Independent of WGU.
D104 is where the accounting degree's dropout math peaks. D103 gets the fear, but Intermediate Accounting II is the exam our failed-attempt intakes name most: noncurrent assets, depreciation methods, impairments, intangibles, contingencies, bonds and long-term obligations, equity transactions, dilutive securities, and the time value of money running under all of it, in one proctored sitting. It sits in term 8 of the standard path, and the catalog locks both Intermediate Accounting III and Accounting Information Systems behind it, so a postponed D104 does not stall one course. It stalls three.
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 rest of the ladder 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 II as a proctored objective assessment, and our failed-attempt intakes name it the most-retaken exam on the ladder. 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, D104 is the second of three in-depth financial accounting courses for accounting majors, covering acquisition and disposition of noncurrent assets, depreciation, impairments, and depletion, intangible assets, current liabilities and contingencies, long-term obligations, stockholders' equity, dilutive securities, and time value of money concepts.
WGU renumbered its catalog in 2026. Intermediate Accounting II appears as ACCT 3621 in the August 2026 catalog with D104 kept as the legacy course number. Same 3 CUs, term 8 of the standard accounting path. Either code in your portal means this page is the right one.
The catalog states that Intermediate Accounting III requires both Intermediate Accounting I and II, and Accounting Information Systems (D217) lists D103 and D104 as its prerequisites. Finishing D104 is therefore the single scheduling move that opens the entire top of the degree. We sequence it so the unlocked courses run while the material is still warm.
A failed D104 sitting carries a retake wait and usually an instructor conversation before the next attempt is approved. Retake takeovers are the most common intake for this course: we pick up at the retake, work the weak domains from your first-attempt report, and complete it inside the same written plan.
Most D104 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 middle-rung stall is the most common accounting pattern we take over. These are the versions we see weekly.
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 II 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 II is the second of three in-depth financial accounting courses for accounting majors. It focuses on acquisition and disposition of noncurrent assets, depreciation, impairments, and depletion, intangible assets, current liabilities and contingencies, long-term obligations, stockholders' equity, dilutive securities, and time value of money concepts. The stated prerequisite is Intermediate Accounting I. 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 II as ACCT 3621 with D104 retained as the legacy number. It is the same 3-CU course in term 8 of the B.S. Accounting path. Students still search it as D104, which is why this page uses that code.
Per the August 2026 catalog, Intermediate Accounting II sits in the Bachelor of Science in Accounting, a 121-CU degree. It is the middle rung of the intermediate ladder: D105 follows it, and Accounting Information Systems (D217) lists both D103 and D104 as prerequisites, so one stalled D104 exam freezes three courses. If your path shows ACCT 3621, 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 D104 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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