Apr 04, 2025  
2025-2026 College Catalog 
    
2025-2026 College Catalog
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ACC 232 - Intermediate Accounting II

4 credits
This course provides an advanced study of financial accounting principles, procedures, and reporting requirements. Topics include investments, liabilities, pensions, leases, earnings per share, and the statement of cash flows. Students will also explore ethical considerations and applications of AI in financial reporting.

Prerequisite:
ACC 231  

Semester Typically Offered:
Spring Only



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