Strayer University 4.5 credits Accounting
Topics covered include accounting for current and noncurrent liabilities and contingencies; and stockholders' equity; investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting. The material refers to pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA). Prerequisites: ACC 303.
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