Prerequisite(s): ACC 35000 FOR LEVEL UG WITH MIN. GRADE OF C- OR GBA 34000 FOR LEVEL UG WITH MIN. GRADE OF C-
Credit Hours: 3.00. Accounting theory and principles of investments, liabilities and stockholders’ equity with emphasis on contingencies, contributed capital, retained earnings, earnings per share, pensions, leases, incomes taxes, and cash flow analysis. Typically offered Fall Spring Summer.