Description: Continuation of Financial Accounting. In-depth study of accounting process and accounting records, nature and content of accounting statements: balance sheet, income statement, statement of retained earnings and statement of cash flows, analysis of working capital, and time value of money. Emphasis on special problems of asset valuation and income determination in areas of cash and receivables, trading and available-for- sale securities, inventory, property, plant and equipment, and intangible assets.
Prerequisites: ACCT-1310 Financial Accounting, or departmental approval: equivalent coursework or experience.
Hours: 4 Lecture: 4
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