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Fall 2021 - Summer 2022 Academic Catalog [ARCHIVED CATALOG]

ACC 204 - Intermediate Accounting 2

4 credits
Continuation of the comprehensive study of balance sheet classifications and items; long-term investments; current liabilities; long-term liabilities; accounting for leases; accounting for pensions; owner’s equity; revenue recognition; earnings per share; statement of changes in financial position; and reporting impact of changing prices. Computerized instruction is integrated within the course.

Notes: May be taken for Honors.

Prerequisites: ACC 203 Intermediate Accounting 1 .