ACCT 2320

Intermediate Accounting II

Cuyahoga Community College District · UGRD · Fall 2026

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Continuation of Intermediate Accounting I. Emphasis on analysis, methods of valuation, and statement presentation of cash flows (direct and indirect methods), leases and pensions, corporate equity in both simple and complex structures, share-based compensation including earnings per share computations, income tax accounting, error correction, and financial statement analysis.

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Class #cuyahoga_district-ACCT2320Fall 2026UGRD4 credits
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