3.00 credit hours
ACCT 302 continues a focus on Financial Accounting. This course covers many of the more complex areas of accounting. These areas include issues of shareholders equity, share based compensation, pensions, Statement of Cash Flows - advanced topics, governmental accounting and not for profit accounting and notes prepared using U.S. GAAP accrual accounting. An understanding of these topics is helpful for the CPA exam and for professional practice.
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