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ACCTG 313. Intermediate Accounting II. 3 Credits.

Specialized financial accounting topics, including earnings per share, revenue recognition, accounting changes, cash flow statement preparation, tax allocation, accounting for leases and pensions; FASB Accounting Standard Updates affecting accounting practice.
P: Acctg 301 with at least a BC grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Fall Only.