Description
A continuation of the study of accounting principles relating to non-current assets and liabilities emphasizing the measurement and valuation of property, plant and equipment, other long-term assets, and current and long-term liabilities. Emphasis is also placed on the accounting aspects of the operations of sole proprietorships, partnerships and corporations. Prerequisite: ACC 350 (This course does not meet the requirements for upper division accounting units within the accounting major). (3 units; Adult Degree Completion)