AC 303 - Intermediate Accounting III

(3.00 cr.)

Prerequisite: AC 302 . Corequisite: AC 310 . Students learn to develop and analyze information reported in financial statements. Topics include stockholder's equity, dilutive securities and earnings per share, pensions, income taxes, statement of cash flows, accounting changes, and financial analysis. Pronouncements of the AICPA, FASB, IFRS, and SEC are an integral part of the course. (Fall only)

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