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100

23-120 Principles of Accounting I

This course focuses on accounting and financial theory. The entire accounting cycle is covered with an emphasis on a user presentation. Financial statement interpretation and an in-depth examination of balance sheet accounts also receive significant coverage.

3

23-121 Principles of Accounting II

This course emphasizes cost and managerial accounting, coverage of partnership accounting, corporations and long-term obligations, and financial statement analysis from several perspectives.

3

Prerequisites

23-120.