Birchwood University 3 credits ACC
Fundamental accounting procedures and the uses of accounting information. Topics include recording transactions; controlling, costing, and analyzing inventories; reporting and controlling liquid assets; measuring and reporting long-operating assets; current and contingent liabilities; the time value of money; accounting for long term debt; installment notes payable; analyzing and reporting owners' equity; balance sheets and statements of cash flow; and managing and accounting for corporate income tax. Students also learn the legal and tax benefits of corporations, proprietorships, and partnerships.
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