Breadcrumb Home Economics, Business, & Accounting ACC 312 ACC 312: Intermediate Accounting II Download as PDF Class Program Economics, Business, & Accounting Credits 3 Session Cycle Spring Only Yearly Cycle Every Year A continuation of Intermediate Accounting I, emphasizing liability and stockholders' equity accounts. In addition, such topics as statement of cash flows and financial analysis are included. Prerequisite Courses ACC 311: Intermediate Accounting I