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Furman University    
University Catalog 
  Feb 23, 2018
University Catalog
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ACC-312 Intermediate Financial Accounting II

Prerequisite: ACC-311 
In-depth study of financial accounting standards and problems related to presenting an enterprise’s balance sheet, income statement and statement of cash flows. Topics include investments, stockholders’ equity, dilutive securities, tax allocation, pensions, leases and revenue recognition. 4 credits.

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