Recent SemestersSpring 2027Class SizeNot publishedCredits3.5PrerequisiteACCT 201 or equivalent with a grade of "C" or higher or "Pass". This course is a continuation of ACCT 201. It is an in-depth study of the balance sheet items relating to non-current assets, current liabilities, long-term liabilities, paid-in capital and retained earnings. The course includes techniques of comparative analysis; interpretation and projection of financial statements, funds-flow and cash-flow reporting; and the study of A.P.B.'s (Accounting Principles Board Bulletins) and F.A.S.B.'s (Financial Accounting Standard Board) pronouncements. 