ACCT 305 - Intermediate Accounting III

Measurement and reporting standards for pensions, capital leases, interperiod tax allocation, dilutive securities and earnings per share; accounting changes and error correction; statement of cash flows; financial statement analysis; special disclosure standards; financial reporting and changing prices. Required for accounting major.
Prerequisites: C OR BETTER IN ACCT 304

Credit Hours: 4
Repeat/Retake Information: May be retaken three times excluding withdrawals, but only last course taken counts.

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