ACCT 312
Intermediate Accounting II
Viterbo University · UGRD · Fall 2026
1 section
Catalog description
A continuation and expansion of topics covered in 311 including stockholder and owner equity, dilutive securities and earnings per share, investments, revenue recognition, income tax allocations, pensions, leases, and cash flow analysis. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: 211.
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001
Availability not recently verifiedClass #viterbo-0016Fall 2026UGRD3 credits
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