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Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.
Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course. [view & print course content summary] ACC 231 Cost Accounting I 3 cr.
Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.