Jul 27, 2025  
2025-2026 Catalog 
  
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2025-2026 Catalog

HBA 312 - Intermediate Accounting II

Credit Hours: 3

A continuation of Intermediate Accounting I with a concentration on long-term liabilities, earnings per share, tax allocation, pensions, leases, and the statement of cash flow.

Prerequisites: BA 311 (C or better).