The information presented is an unofficial guide to how courses may transfer. Other factors to consider are grades received in the courses, the year in which the course was taken, and the major pursued after transfer. In all instances, final decisions about acceptance of course credit will be made by The University of Tampa.
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Prerequisite: grade of C or better in ACCT 4A; DS 71 or equivalent recommended. ACCT 4B and 120A may be taken concurrently. Preparation and analysis of balance sheet and income statements; basic accounting theory and conceptual framework underlying financial accounting; theory of current assets; theory of current liabilities; investments; revenue recognition; error correction and principle changes; and a review of applicable authoritative pronouncements. FS
- Credits
- 4.00
View more information about California State University-Fresno
- Location
- Fresno, California
- Phone
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(559) 278-4240
Call California State University-Fresno
California State University-Fresno is regionally accredited by the Western Association of Schools and Colleges (WASC-ACSCU), Accrediting Commission for Senior Colleges and Universities
California State University-Fresno is on a Semester calendar system
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This course expands the students' understanding of generally accepted accounting principles. The theory covered includes the FASB's conceptual framework, FASB codification of accounting standards, international financial reporting standards and the accounting process. This theoretical background is then applied to the preparation of financial statements and the use of time-value of money concepts to measure financial statement elements, revenue recognition and accounting for cash, receivables, inventories and long-term assets.
- Credits
- 4.00
View more information about The University of Tampa
- Location
- Tampa, Florida
- Phone
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(813) 253-3333
Call The University of Tampa
- Email
- admissions@ut.edu
The University of Tampa is regionally accredited by the Southern Association of Colleges and Schools (SACS), Commission on Colleges
The University of Tampa is on a Semester calendar system
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