Undergraduate Academic Catalog 2012-2013
ACCT 3231 Intermediate Accounting II
Prerequisite: ACCT 3230
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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