ACCT 3314

Intermediate Accounting II.

Sam Houston State University · UGRD · Fall 2026

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Students extend the study of financial accounting and reporting to include the measurement and reporting of property, plant, and equipment, natural resources, and intangible assets, long-term liabilities, investments, and cash flow statements. A continuation of Intermediate Accounting I. Additional topics may include accounting for leases and income taxes. Prerequisite: ACCT 3313 with a minimum grade of C.

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Class #sam_houston-0027Fall 2026UGRD3 credits
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