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ACCT 312. Intermediate Accounting II. 4 Credits.

Intensive study of accounting theories, corporate accounting problems, financial statements and disclosures, problems in income determination, and other evolving issues in accounting. Prereq: ACCT 311 with a grade of C or better. Restricted to College of Business professional major or minor and a 2.50 minimum NDSU grade point average.

Accounting

http://bulletin.ndsu.edu/undergraduate/program-curriculum/accounting/

...3 ACCT 311 Intermediate Accounting I 4 ACCT 312 Intermediate Accounting II 4 ACCT 318...

Accountancy

http://bulletin.ndsu.edu/programs-study/graduate/accountancy/

...5.1.1. ACCT 311 (Intermediate Accounting I) 5.1.2. ACCT 312 (Intermediate Accounting...

Credit By Examination

http://bulletin.ndsu.edu/academic-policies/undergraduate-policies/credit-by-examination/

...A Financial Accounting 50 ACCT 200 3 French...Literature & Performance 4 COMM 312 3 HL Mathematics...