ACCT 312 - Intermediate Accounting II

(3 S.H.)

Development of accounting principles and procedures related to liabilities, owner’s equity, revenue recognition, and special topic areas such as pensions and leases. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 311 - Intermediate Accounting I. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission.

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