WGU course completion
At a glance
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D105 Intermediate Accounting III is the 3-CU final rung of the intermediate ladder in WGU's B.S. Accounting, sitting in term 9 of the 121-CU degree in the August 2026 WGU catalog, where it appears as ACCT 3650 with the legacy code retained. The catalog topics: investments, revenue recognition, accounting for income taxes, pension plans, and leases, plus accounting changes and error analysis, full disclosure requirements in financial reporting, and interpretation of the statement of cash flows. Intermediate Accounting I and II (D103 and D104) are the stated prerequisites. Students report a proctored objective assessment. Coursework Ninja completes D105 done-for-you, PingOne and Guardian handled, fixed quote in writing first. Singles from $99. Independent of WGU.
D105 is the exam the whole intermediate ladder has been pointing at. The catalog calls it the completion of the intermediate accounting journey, and the topic list reads like the back half of a CPA review course: investments, revenue recognition, deferred taxes, pension accounting, leases, error analysis, and the statement of cash flows interpreted in full. Students who muscled through D103 and D104 arrive here in term 9 already tired, which is exactly how the peak of the chain becomes the most rebooked sitting on the path.
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 remaining list, Auditing and the Business Simulation included, sequenced 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 III 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, D105 provides comprehensive coverage of investments, revenue recognition, accounting for income taxes, pension plans, and leases, then explores accounting changes and error analysis, full disclosure requirements in financial reporting, and interpretation of the statement of cash flows. It completes the intermediate accounting journey.
WGU renumbered its catalog in 2026. Intermediate Accounting III appears as ACCT 3650 in the August 2026 catalog with D105 kept as the legacy course number. Same 3 CUs, term 9 of the standard accounting path. Either code in your portal means this page is the right one.
The catalog states that Intermediate Accounting I and II are the prerequisites for D105. If D104 is still open, that is the course to move first, and we quote the pair together when both are on your remaining list. Sequencing the ladder in order is what keeps one term from becoming three.
A failed D105 sitting carries a retake wait and usually an instructor conversation before the next attempt 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 D105 inquiries arrive with Auditing, Taxation, or the Business Simulation still open. 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 peak-of-the-ladder stall has a consistent shape at intake. 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 III 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 III provides comprehensive coverage of investments, revenue recognition, accounting for income taxes, pension plans, and leases, then explores accounting changes and error analysis, full disclosure requirements in financial reporting, and interpretation of the statement of cash flows. Intermediate Accounting I and II are the stated prerequisites. 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 III as ACCT 3650 with D105 retained as the legacy number. It is the same 3-CU course in term 9 of the B.S. Accounting path. Students still search it as D105, which is why this page uses that code.
Per the August 2026 catalog, Intermediate Accounting III sits in the Bachelor of Science in Accounting, a 121-CU degree. It is the final rung of the intermediate ladder and requires both D103 and D104 first. If your path shows ACCT 3650, 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 D105 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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