ACC 381 ACC 381. Financial Accounting. 3 Hours.
Concepts and issues involved in the preparation and interpretation of financial statements; the use of financial information to evaluate and control an organization. Three lecture hours a week for one semester. Accounting 381 and Business Administration 284T, 384T may not both be counted. Prerequisite: Graduate standing, admission to the traditional approach to the Master in Professional Accounting program, and Accounting 311 or the equivalent.