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Prerequisite: ACT 500 (C or Better)

First of two professional courses that provide a comprehensive treatment of financial reporting topics. Both courses focus on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 511 includes a review of the accounting cycle, accounting theory, classification and presentation requirements for the income statement and balance sheet and a detailed examination of rules and principles pertaining to current assets and fixed assets. (The second course, ACT 512, in this sequence includes a study of liabilities and stockholders' equity.)