Prerequisite(s):ACC 2320 with a grade of C or better. CPS students only. Intermediate Accounting III is a continuation of Intermediate Accounting I and II. The course covers a variety of special topics including: accounting for pensions and other postretirement benefits, shareholders equity, share-based compensation, earnings-per-share, changes and error corrections, and the statement of cash flows. 3 credits (3 plus 0) Credit(s): 3 (3 plus 0) CPS students only.