Accounting for published financial reports. The accounting and reporting environment, financial statement presentation, and accounting theory applied to asset accounts.

OWU Units: 1.00. Crosslisting(s): None. Prerequisite(s): C- or better in ACCT 110 or ACCT 250 . Corequisite(s): None. Antirequisite(s): None. Fee: None. Core Competency: None. Offered: Fall.