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    AC 312 (2540)
Course Title Credits Prerequisite
  Intermediate Accounting 2     3     AC201  
Revenue recognition principles for sales of goods and rendering services; Accounting treatment for leases; Recording and presenting the stockholder’s equity transactions in financial statements; Earnings per share; the presentation and disclosure of financial statements; the preparation of statement of cash flows and interim financial statements; Accounting policies, changes in accounting, error correction; Accounting for troubled debt restructuring; Professional ethics.
 
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