ACC 606 Financial Accounting II (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 604 or equivalent (as determined by the MAcc program director).
Taught: Spring 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; marketable securities, long-term investments, long- term debt, owners’ equity, and earnings per share.
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ACC 606 Financial Accounting II (3 credits)