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May 02, 2024
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MGMT 2300 - Financial Accounting
An introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, long term liabilities, and equity. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.
Prerequisites/Corequisites: MGMT 1100 Introduction to Management or instructor permission.
When Offered: Fall and spring terms annually.
Credit Hours: 4
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