Stony Brook University 3 credits ACC
This course expands upon the basic financial accounting framework and explores the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP) in a business environment. The student will gain an understanding of financial reporting criteria and the reliance placed upon financial information by external users. Topics include the measurement and reporting of cash, receivables, inventories, and operational assets, revenue recognition and the preparation of financial statements. 3 credits Prerequisite: Major: ACC or BUS and ACC 210 or Minor: ACC and ACC 210
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