Jun 30, 2025  
2025-2026 UH Mānoa Catalog 
  
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2025-2026 UH Mānoa Catalog

ACC 323 - Intermediate Financial Accounting II

Credits: 3

Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows.

Prerequisites: ACC 321  with C- or better.