Apr 07, 2025  
2019-2020 Course 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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