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.
Prerequisites: ACCT 201B; completion of all lower-division Business Administration core courses all with a “C” (2.0) or better. Corequisite: BUAD 301.
Undergraduate Course not available for Graduate Credit
One or more sections may be offered in any online format.