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    Dakota State University
  Dec 17, 2017
Undergraduate Catalog 2017-2018
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ACCT 305 - Analysis of Financial Statements

3 credits
The skeptical analysis of corporate financial statements including ratio, vertical, and horizontal analyses, interpretation of disclosure statements, consideration of the impact of inflation and taxes and accounting assumptions, market impact of accounting choices, earnings quality and earnings management, mergers and acquisitions, accounting-based trading strategies, restatement and forecasting of financial statements, and accounting and auditing ethics and standards. Prerequisite(s): ACCT 211 

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