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                | ACCT 312 - Intermediate Accounting 2  A 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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