A more analytical treatment of accounting theory and practice, with a review and amplification of basic procedures. Topics include cash, receivables, inventories, plant assets, intangible assets, current and contingent liabilities, long-term debt and financial statement presentation and disclosure. Course offered Fall semester during the day and Spring semester during the evening. Four class hours.
Prerequisite: ACC 102 with a grade of C or higher.
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Spring Semester 2016