Abraham Baldwin Agricultural College 3 credits ACCT
This course will focus on financial accounting theory and practice related to the preparation and presentation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Emphasis is placed on accounting theory and practice, examining financial statements from the perspective of both preparers and users, and the development of professional judgment and critical thinking skills. The objective of this course is to extend the student’s understanding of financial accounting to include advanced topics related to the acquisition of assets. Pre-requisite(s): ACCT 2102 with a minimum grade of C.
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