Jun 03, 2026  
2026-2027 Academic Catalog 
    
2026-2027 Academic Catalog
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ACC 413 - Intermediate Accounting III


3 Credit(s)

Continuation of ACC 311  and ACC 312  . Topics include accounting for leases, income taxes, pensions, post-retirement benefits, shareholder’s equity, share-based compensation, earnings per share and accounting changes and error corrections. 
Prerequisite(s): ACC 311  



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