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ACCTG 313. Intermediate Accounting II. 3 Credits.

The course is the second of three intermediate accounting courses. Emphasis is on developing financial statements that clearly and accurately depict a company's performance. Focus is directed on revenue recognition, investments, current liabilities, bonds, and leases.
P: ACCTG 301 with at least a BC grade and an overall minimum GPA of 2.5
Fall Only.