University of Kentucky 3 credits Accounting
This course is designed for non-accounting majors to provide expanded study of the impact of relevant financial accounting issues on the users of financial reporting. Topics may include financial statements; income recognition; cash and receivables; inventories; operational assets; investments; intangible assets; current liabilities; long-term liabilities emphasizing leases, pensions, postretirement benefits, and bonds; financial instruments; accounting for income taxes; and ownerโs equity. Not open to Accounting majors. Prereq: ACC 201 and ACC 202.
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