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ACCT 312 - Intermediate Accounting II Continuation of Intermediate Accounting I. Emphasizes measurement and reporting problems associated with stockholders; equity and liabilities, including leases and pensions. Other topics include: statement of cash flows, accounting changes and error analysis, revenue recognition, and disclosure requirements.
Requisites: ACCT 311 (Required, Previous). Junior Standing (Required, Previous).
Credits:4 cr
Session Cycle Winter and SummerYearly Cycle Every Year
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