Course Description 
| Administrative and Commercial Studies 361a/b Intermediate Accounting II |
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Theory and concepts of financial accounting particularly in the areas of current and long-term liabilities, shareholders' equity, employee benefits, and statement of cash flows. |
| Antirequisite: The former Administrative Studies 361a/b. |
| Prerequisite: Enrolment in the ACS or BACS program; Administrative and Commercial Studies 360a/b, or the former Administrative Studies 360a/b. |
| 3 lecture hours, half course. |
| Academic Calendar |
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