ACCT 2323 - Intermediate Accounting II

A continuation of Intermediate Accounting I, with emphasis on investments, long-term liabilities, accounting for leases and pensions, stock holders’ equity, earnings per share, revenue recognition, income taxes, accounting changes, statement of cash flows, financial statement analysis, and disclosures. Prerequisite: ACCT 2313 with a grade of “C” or better.

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ACCT 2323 - Intermediate Accounting II