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    College of the Ozarks
  Nov 23, 2017
2017-2018 College Catalog

ACT 323 - Intermediate Accounting II

Credit Hours: 3
Prerequisite: ACT 313 . The characteristics and general journal entries of corporations are discussed, recording procedures for long-term investments in equity securities and bonds, as well as the long-term liability bonds payable, procedures followed when changing accounting methods, correcting errors, making interim reports, analyzing financial statements, proper reporting for pension costs and leases. Methods used to prepare a cash flow statement. Spring