ACC 604 Financial Accounting I (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 600 or equivalent (as determined by the MAcc program director).
Taught: Fall only
Financial accounting theory and practice in determination of income and valuation of assets and equities for external reporting; official pronouncements on generally accepted accounting principles; alternatives to these principles; accounting cycle, financial assets (cash, and receivables), operating assets (tangible, intangible, and natural resources), current liabilities, inventories, and prepayments.
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ACC 604 Financial Accounting I (3 credits)