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| ACC 3320 | 
| Intermediate Accounting II. | 
| Three semester hours. (FL/SP/SS) | 
| Expanded problems and procedures related to assets, liabilities, and stockholder s equity. Valuation of liabilities and investments, recognition of income and earnings per share, accounting for income taxes, post employment benefits, leases, statement of cash flows, and accounting changes and errors. Prerequisites: ACC 3310 with a grade of "C" or better and FIN 3310. | 
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