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Dec 21, 2024
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ACCT 311 - Intermediate Accounting I
3 Credits
Examination of theoretical aspects of generally accepted accounting principles and their significance as a frame of reference for the evaluation of accounting practices. Focus on the official pronouncements of the Financial Accounting Standards Board and other authoritative agencies. Includes analysis of asset and liability accounts and methods of evaluation, and financial statement presentation.
Prerequisite(s): ACCT 202 - Principles of Accounting II
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