ACCT 301 - Intermediate Accounting II (formerly ACCT 241)
3 hours lecture, 3 hours contact
Prerequisite(s): ACCT 300 .
Explores the theory, accounting, and disclosure requirements for long-term liabilities; stockholders’ equity: contributed capital, and retained earnings; dilutive securities and earnings per share calculations; investments; revenue recognition; accounting changes and error analysis; and the statement of cash flows.
Formerly ACCT 241
This is the Core Course for the General Accounting II Certificate. For explanation of the Core Course requirements, click here.
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