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Oct 08, 2024
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ACT 320, 321 - Intermediate Accounting I1 course unit Theoretical bases for accounting practices are explored along with a detailed analysis of the financial statements and accounting principles for valuing assets. Topics include the conceptual framework of accounting, balance sheets, income statements, statements of cash flow, current and long-term assets, and International Financial Reporting Standards. Students will continue to use computers as a tool for preparation, analysis, and presentation of financial data. Prerequisite(s): ACT 101 Financial Accounting . ACT 201 Accounting Information Systems should also be completed or enrolled concurrently. Meets general academic requirement W when offered as 321.
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