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Course Catalog

Intermediate Accounting 2

This second intermediate course continues the study of comprehensive and complex financial accounting concepts and procedures. Topics include current liabilities, long-term liabilities, contributed capital, retained earnings, dilutive securities, earnings per share, accounting for income taxes, pensions, leases, accounting changes and statement of cash flows. Prerequisite: ACCT 325. Spring semester.

Grade Basis: Letter Grade

Credits: 4.0