Jul 11, 2025  
2025-2026 College Catalog 
    
2025-2026 College Catalog
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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.
Semester Offered Spring



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