This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of financial accounting’s conceptual framework, the accounting cycle, the classified balance sheet, the multi-step income statement, and theoretical and practical aspects of time-value of money analysis in accounting.

Pre-requisites: ACC 210 - Financial Accounting Principles completed with a grade of C or above.

Offered: Fall.

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