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Course Description

This course is designed to give the student an understanding of the framework of financial reporting and its environment, as well as the reporting and valuation of cash, receivables, inventories and temporary investments. The first part of this course covers financial reporting and accounting concepts, income statements and balance sheet presentation, and statements of cash flows. The second part of the course covers revenue recognition, cash, receivables, inventories and held-for-trading investments.

Prerequisites

Intermediate Accounting I (ACCT10021)

Equivalents

None

Course Hours

56

Credit Value

4
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