Jun 12, 2026  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog
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ACCT 312 - Intermediate Accounting II


Credits: 3

A continuation of ACCT 311 , theory and practice that underlies the preparation, analysis, reporting, and use of financial statements. This course focuses on accounting for noncurrent assets and liabilities, stockholders’ equity, and statement of cash flows.
Prerequisite: ACCT 311 
Offered: Spring



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