ACCT 342 - Financial Reporting of Assets

3 credit hours
Prerequisites: ACCT 210 and ACCT 215
This course covers accounting principles and procedures essential to the preparation and interpretation of financial statements with emphasis on the corporate form of the business organization. Special study is given to capital contributions, treasury stock, adjustments and statements of surplus, income determination, cash receivables, and inventory. Ethical aspects of the treatment of accounting issues will be reviewed within the guidelines of the AICPA Code of Conduct.Course Delivery Methods: WEB, TRA, ONL, BLD