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ACCT 3120

INTERMEDIATE ACCOUNTING II (4 cr.)

A continuation of ACCT 3110. You will study the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition, complex accounting matters such as investments, tax allocation, pension applications, lease capitalization, accounting changes and error corrections are reviewed. One of the key objectives is to provide you with the opportunity to develop skills in the analysis of technical accounting issues. Also offered in Weekend College. Prerequisites: ACCT 3110 with a grade of C- or better.