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South Dakota State University    
 
    
 
  Aug 23, 2017
 
2017-2018 Undergraduate Catalog
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ACCT 311 - Intermediate Accounting II (COM)

Credits: 3
Provides an intensive study of accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to liabilities, investments, stockholders’ equity, leases, pensions, tax allocation and other selected topics. Prerequisites: ACCT 310  or instructor consent.


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