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Nov 04, 2025
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ACCT 2321 - Intermediate Accounting ICredit(s): 3
An in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics may include income measurement and profitability analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sold, and accounting for plant assets and intangibles.
Prerequisite(s): ACCT 1020
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