Credit Hours: 3
Prerequisites: A grade of C or higher in ACC 101 and 102. This course is designed and required for the major in accounting. An in-depth study is made of the form, content, and objectives of corporate financial reporting. It includes controversial issues involved in revenue recognition, inventory evaluation, depreciation theory, and intangible assets, together with the impact these matters have on the determination of corporate earnings. (Offered every fall semester.)
Consult the Keuka College Course Catalog for additional information and to view other courses.