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				Nov 03, 2025			
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                  ACCT 2323 - Intermediate Accounting IIA 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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