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BUS 146 — Financial Accounting

4 credits · 4 hours

An introduction to financial accounting as used in the decision-making process with a focus on the external user of accounting information as related to operating, investing, and financing activities. Topics include: the accounting processes and systems, classified financial statements, concepts and practices relating to current and long-term assets, inventories, current and long-term liabilities, equity, cash flows, and other current topics. Computer applications may be part of this course.

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