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ACCT 308 Intermediate Accounting II
3 credits
Prerequisite: ACCT 307
Course topics go beyond the scope of Intermediate Accounting I, including accounting and financial statement presentation for long-term liabilities, stockholder's equity, dilutive securities and earnings per share, investments in securities, revenue recognition, accounting for income taxes, pensions and leases, the statement of cash flows and the meaning of financial disclosures.