ACC 306 - Financial Accounting for Business

3 hours
A theoretical and practical analysis of principles, techniques, and uses of accounting in the planning and control of business organizations. Topics include a review of the accounting cycle and financial statements, effects upon General Accepted Accounting Principles (GAAP), time value of money concepts, accounting for cash, receivables, inventory, property, and equipment, and intangible assets. Emphasis is placed on the use of the computer as a tool to provide critical information for decision making. CS

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