4.00 Credits
Reviews the conceptual framework of accounting to foster further discussion of the income statement, statement of comprehensive income, statement of changes in stockholders equity, balance sheet, and statement of cash flow. Also, the course covers revenue recognition and the measurement of inventory, operational assets, intangible assets, investments in debt and equity securities, leases, deferred taxes and earnings per share. Prerequisite: ACCT 200 with a grade of C or higher.
Prerequisite:
ACCT 151 or ACCT 101 or ACCT 200