ACCT 251 Inter. Financial Accounting Ii
This course is the second part of intermediate financial accounting with a focus on a more detailed study of liabilities and shareholders' equity. The principles, policies and procedures of accounting are applied to the reporting and analysis of financial statements. Topics include current and non-current liabilities, complex financial instruments, shareholder's equity, earnings per share, leases, income taxes, pensions and the statement of cash flows.
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