Feb 18, 2026  
Undergraduate Catalog 2026-2027 
    
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Undergraduate Catalog 2026-2027

ACCT 384 - Intermediate Accounting III 3 hours

Development of accounting theory and practice as applied to: conceptual framework and financial reporting; complexities of revenue recognition; investments in financial instruments; leases; income taxes; pensions; accounting changes and error correction; and earnings per share. Prerequisite: ACCT 383 .