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Accounting theory; preparation of income statements, balance sheets, and statements of cash flows and comprehensive income; IFRS (International Financial Reporting Standards); present value concepts; assets, revenue recognition and investments. One or more sections may be offered in any online format.
Prerequisites: ACCT 201B and completion of all lower-division business administration core courses with a “C” (2.0) or better in each course. Corequisite: BUAD 301.