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 Courses College Credit Courses ACG 2100 Intermediate Accounting I — 3 Credit Hours Prerequisite: ACG 2021. This course is a continuation of accounting principles including a review of the accounting cycle with special attention given to working capital, an in-depth study of financial statements, cash, receivables, current liabilities, inventories, plant and equipment assets and intangible assets. Three contact hours. A.A., A.S., A.A.S.
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