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			Institution:
		
 
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			Santa Clara University
		
 
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			Subject:
		
 
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			Accounting
		
 
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			Description:
		
 
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			An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of the basic financial statements. Detailed analysis of the measurement and reporting of current assets, operational assets, and investments, to include the treatment of related revenues and expenses. Significant attention is given to income statement presentation and revenue recognition. Prerequisites: ACTG 12 and ACTG 20 and must have 96 completed units or Department's permission is required prior to enrollment (ACTG 20 may be taken concurrently if necessary.)
		
 
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			Credits:
		
 
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			5.00
		
 
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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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			(408) 554-4000
		
 
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			Regional Accreditation:
		
 
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			Western Association of Schools and Colleges
		
 
	
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			Calendar System:
		
 
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			Quarter
		
 
		
		
	
	
	
		
	
 
	 
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