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			Institution:
		
 
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			Muhlenberg College
		
 
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			Description:
		
 
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			Theoretical bases of accounting practices continue to be explored as students learn valuation and reporting techniques for current and longterm abilities, stockholders' equity, income taxes, postemployment benefits, and leases. Emphasis is placed on accounting practices for large corporations such as earnings per share and SEC reporting. Four class hours per week. Prerequisite: ACT 201 Accounting Information Systems and ACT 320 or 321 Intermediate Accounting I Meets general academic requirement W when offered as 323.
		
 
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			Credits:
		
 
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			4.00
		
 
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			Lecture
		
 
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			Institution Website:
		
 
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			Phone Number:
		
 
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			(484) 664-3100
		
 
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			Regional Accreditation:
		
 
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			Middle States Association of Colleges and Schools
		
 
	
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			Calendar System:
		
 
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			Semester
		
 
		
		
	
	
	
		
	
 
	 
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