ACCT 231 - Corporate Financial Reporting

Credits: 3

Prerequisite: ACCT 100 or 202, and at least sophomore standing. Not to be taken if ACCT 320: Intermediate Accounting I has been completed. An examination of the principles of financial accounting applied to financial statement presentation and the underlying treatment of cash versus accrual accounting, present-value analysis, earnings per share, investments, and equity. Boylan, Reid.