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Nov 21, 2024
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ACCTG 304 - Intermediate Accounting I
Prerequisites: ACCTG 201
A deeper study of financial accounting principles, technical principles, and procedures of financial accounting. Topics include accounting principles and professional practice; information processing and the accounting cycle; revenue and expense recognition: income measurement and reporting; financial statements and additional disclosures; future and present values of cash flows; cash and shortterm investments; receivables; inventories; cost and flow assumptions; inventories; special valuation methods; plant assets; depreciation; intangible assets.
3 credits
Fall
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