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Dec 21, 2024
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AC321 Intermediate Accounting I3 credit(s) A comprehensive study of selected financial accounting topics, the course considers financial statements, short-term receivables and payables, inventories, plant assets, intangible assets, depreciation, current liabilities, contingencies and long-term liabilities. Similarities and differences between U.S. generally accepted accounting principles and international financial reporting standards are considered throughout the course. Prerequisites: AC223 and M145 or M148 /M149 or M151 .
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