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                | ACC 225 - Intermediate Accounting II3 Credit(s)
 This course is a continuation of ACC 224 . Topics include but are not limited to, accounting for asset impairments; operating liabilities; financing liabilities; shareholder equity; comprehensive income; investments in debt and equity securities; accounting for income taxes, leases, and pensions; preparation and interpretation of the statement of cash flows.
 
 Prerequisite(s): ACC 224 .
 
 
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