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ACCT 312 - Intermediate Accounting 2A continuation of ACCT 310 . Topics covered include investments, current liabilities, contingencies, bonds, long-term notes, leases, accounting for income taxes, pensions, other postretirement benefits, shareholders' equity, share-based compensation, earnings per share, statement of cash flows, accounting changes, and error corrections. Typically Offered Fall, Spring Level: UG Credit Hours: 3 Prerequisite ACCT 310 /C- Ferris Equivalencies: Department: AFIS |
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