Oct 09, 2026  
DRAFT 2026-2027 Undergraduate Catalog 
    
DRAFT 2026-2027 Undergraduate Catalog
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BA 312 Intermediate Accounting II



A continuation of the application of generally accepted accounting principles and the actions of FASB. Topics considered include income determination and valuation of intangible assets, current liabilities, long-term liabilities, short and long-term investments, tax deferrals, pension liabilities and long-term leases. Credit(s): 3

Prerequisite(s): BA 311 



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