University of Kentucky 3 credits Accounting
This course is the first of a two-course financial accounting series, providing in-depth study of the accounting cycle, conceptual framework of financial accounting, valuation of balance sheet accounts, recognition of revenues, matching of expenses, and the reporting of the financial condition, operating results, and cash flows of an entity. Prereq: A grade of C or better in ACC 201 and ACC 202 or consent of the Director of the School of Accountancy.
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