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ACCT 3314. Intermediate Accounting II. 3 Hours.

A continuation of ACCT 3313, students extend the study of the preparation of financial statements to the measurement and reporting of long-term liabilities, stockholders' equity, and investments. Additional topics may include time value of money concepts, cash flow statements, accounting for leases, income taxes, and revenue recognition.
Prerequisite: ACCT 3313 with a minimum grade of C.