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ACC 20364 ACCOUNTING FOR BUSINESS OPERATIONS (4)

Introduces operating activities of business. Emphasis on using income statements to plan and evaluate the operations of a for-profit entity.

ACC 20464 FINANCING AND INVESTING ACTIVITIES (4)

Extension of ACC 20364 Accounting for Business Operations. Planning and evaluation of business operations and acquiring, disposing and financing assets of entity. Time value of money introduced. Emphasis on interpretation and use of the balance sheet and statement of cash flows. Prerequisite: ACC 20364 Accounting for Business Operations.