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			Institution:
		
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			University of Baltimore
		
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			Subject:
		
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			Description:
		
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			A study of financial accounting standard setting, the conceptual framework underlying financial accounting, balance sheet and income statement presentations, revenue and expense recognition and accounting for current assets and current liabilities. prerequisite: ACCT 202 or equivalent with a minimum grade of C
		
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			Credits:
		
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			3.00
		
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			Credit Hours:
		
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			Prerequisites:
		
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			Corequisites:
		
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			Exclusions:
		
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			Level:
		
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			Instructional Type:
		
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			Lecture
		
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			Notes:
		
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			Additional Information:
		
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			Historical Version(s):
		
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			Institution Website:
		
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			Phone Number:
		
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			(410) 837-4200
		
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			Regional Accreditation:
		
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			Middle States Association of Colleges and Schools
		
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			Calendar System:
		
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			Semester
		
		
	
 
	 
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