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Feb 05, 2023
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ACCT 311 - Intermediate Accounting I 3 Credits; 3 Class Hours Theories and practices in the determination of income, liabilities and asset valuation are studied. Financial statements are studied as a means of communicating information to creditors, potential creditors, stockholders, potential investors, and others. Topics of interest include financial statement analysis, inventory valuation, receivable and fixed assets. Reporting practices and regulations are studied. Software applications are considered.
Pre-requisite: ACCT 227
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