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ACCT 301. Corporate Reporting II. 3 Units.

This course is the second of a 3 course sequence and covers financial accounting theory, generally accepted accounting principles and reporting practices. Areas of focus include: property plant and equipment, liability determination, long-term debt, derivatives, leases, pensions and other postretirement benefits, and investments. International (IFRS) aspects also are considered. Prereq: ACCT 300.