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				Nov 04, 2025			
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                  BUS 361 - Intermediate Accounting I3 credits  ACC 361  
  Financial accounting and its basic theory. Analysis and preparation of financial statements, statements of income and retained earnings, balance sheet and statement of cash flows. Accounting treatment of current assets, valuation of inventories, accounting for property, plant and equipment, and depreciation.       Prerequisite(s): BUS 150   
				  
  
			
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