A continuation of the basic principles of financial accounting including a study of corporation accounts and the statement of cash flows. The course deals with the development of accounting theory with emphasis on managerial techniques for interpretation and use of data in planning and controlling business activities. Four class hours.
Prerequisite: ACC 101 with a minimum grade of C or higher, or the sequence ACC 110 and ACC 111 with an average grade of at least C.
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Spring Semester 2014