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6865 (v.3) Accounting 163
Area: School of Accounting Contact Hours: 3.0 Credits: 12.5 Seminar: 1 x 3 Hours Weekly
Introduction to accounting and financial statements. Transaction analysis. The basic accounting cycle - recording business transactions, journal, ledger, adjusting entries, preparation and presentation of financial statements. Accounting for accruals and depreciation, long term construction projects. Major concepts underlying financial statements. Financial statement analysis. Planning and control. Manufacturing cost elements. Cost-volume profit analysis. Introduction to capital budgeting.
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