Southern Polytechnic State University

Undergraduate Academic Catalog 2012-2013

ACCT 3231 Intermediate Accounting II

Prerequisite: ACCT 3230

3-0-3

The theory and practice of financial accounting and reporting. A study of stockholders' equity, dilutive securities, earning per share, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes, error analysis, the statement of cash flows and full disclosure in financial accounting.

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