Subject: Commerce
Credit units: 3
Offered: Term 1 only
Weekly hours: 1 Lecture hours and 2 Seminar/Discussion hours
College: Edwards School of Business
Department: Accounting


An intensive examination of professional pronouncements and practices regarding concepts, principles, and procedures for recognizing, measuring, and disclosing assets and related revenues and expenses which are presented in financial statements prepared for third parties. Within this knowledge base, skills regarding reading, analysis, diagnosis, evaluation and judgment are developed in a context of new and unfamiliar situations.

Permission of the department required.
Prerequisite(s): COMM 201.3

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