Mar 28, 2024  
2022-2023 Course Catalog 
    
2022-2023 Course Catalog [ARCHIVED CATALOG]

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ACCT 312 - Intermediate Accounting II


3 Credits
Special emphasis on accounting problems peculiar to corporate organizations. Includes accounting for long-term debt, pensions, leases and earnings per share. Also addresses analysis of financial data, cash flow statements, International Financial Reporting Standards and current value accounting.
Prerequisite(s): ACCT 311 - Intermediate Accounting I  



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