Hours: 3 classroom + 0 lab/studio Prerequisite(s):ACC 604 or equivalent (as determined by the MAcc program director). Taught:Spring only Financial accounting theory and practice in determination of income and valuation of assets and equities for external reporting; official pronouncements on generally accepted accounting principles; alternatives to these principles; marketable securities, long-term investments, long- term debt, owners’ equity, and earnings per share. ♦
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