ACCT 302 - Intermediate Accounting II

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SP. Continuation of ACCT 301. A study of financial accounting theory, US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) as applied to the measurement and valuation of assets, liabilities, stockholders’ equity, issues related to income determination, and preparation and analysis of corporate financial statements. Prerequisite: ACCT 301.