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Oct 31, 2025
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ACC 312 - Financial Accounting & Reporting for Corporations II4.0 Credits
Prerequisites: ACC 311 ; Minimum grade C-.
This course continues the study of the theoretical foundation, concepts, and principles (both U.S. and international) underlying financial statements of corporations with a focus on the liabilities and equity side of the balance sheet. The course also covers special revenue recognition issues, deferred taxes, earnings per share, statement of cash flows, and accounting changes and error analysis.
LEC 60 Clock hours
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