ACCT 311

Intermediate Accounting II (C)

University of South Dakota · UGRD · Fall 2026

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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 and Corequisites Course prerequisite: ACCT 310 - Intermediate Accounting I (C) Note (C) denotes common course

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Class #south_dakota_2-ACCT311Fall 2026UGRD3 credits
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