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May 06, 2025
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ACCT 302 - Intermediate Accounting II
3 Credit(s)
A continuation of ACCT 301 . A study of financial accounting and reporting issues, including stockholders’ equity, dilutive securities, earnings per share, investments, revenue recognition, accounting for income taxes, pensions, leases, accounting changes, error analysis, and statement of cash flows.
Prerequisite(s): ACCT 301 .
Course Frequency: S
Grading Method: Student option.
Learning Outcomes:
- Apply financial accounting standards to issues of stockholders’ equity, dilutive securities, EPS, investments, revenue recognition, income taxes, pensions, leases, and accounting changes and errors.
- Prepare a statement of cash flows in accordance with GAAP
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