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Introduction to Financial Accounting II

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Course Description

Student study the theory that builds on introductory financial accounting skills and focus primarily on the liabilities and equities section of the statement of financial position. Students explore current and long-term liabilities, leases, pensions and post-employment benefits, corporate income taxes, shareholders equity, complex debt and equity instruments, earnings per share, accounting changes, cash flow statement, financial statement analysis as well as any related income statement effects.

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