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2014-2015 Undergraduate & Graduate Catalog
ACC 601 - Corporate Financial Reporting I
Examines the conceptual and practical application of generally accepted principles and international financial reporting standards. Topics include the accounting cycle, financial statement preparation, time value of money, and accounting for current and long-term assets. May not be used as an elective in the Master of Science in accounting program. Offered fall and spring/summer semesters. Prerequisite: ACC 511 or equivalent. May not be taken for credit if the student has received credit for ACC 310 or equivalent.