ACCT 320: Financial Accounting II (3)

A study of generally accepted accounting principles (GAAP) underlying the preparation and interpretation of general-purpose financial statements with emphasis on the principles of revenue recognition, matching revenues and related costs, and the determination of proper balance sheet valuations of assets and liabilities. The asset side of the balance sheet is the primary emphasis though the entire financial statements are used in examples throughout the course. Prerequisite: ACCT 201. Prerequisite or Corequisite: ACCT 303. LEC
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