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    ACC 304

    ACC 304

    ACC 305 Intermediate Accounting III

    Prerequisite: ACC 304

    Strayer University Online

    Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting. The material refers to pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants(AICPA).

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