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    California State University Fullerton
  Jan 22, 2018
2017-2018 University catalog
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ACCT 301B - Intermediate Accounting (3)

Accounting theory; IFRS (International Financial Reporting Standards); present value concepts; liabilities and stockholders’ equity; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis; accounting for income taxes and statement of cash flows.

Prerequisites: ACCT 301A  and BUAD 301  with a “C” (2.0) or better in each.

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