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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 continuation of the study of financial accounting standards with emphasis on accounting for investments, dilutive securities, long-term liabilities, fixed assets, intangible assets, stockholders' equity and earnings per share. prerequisite: ACCT 301 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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