Continuation of ACCT 342 . Application of accounting theory to liability and equity accounts. Other topics include pensions, leases, and deferred income taxes. Includes presentation of The Statement of Cash Flows.

OWU Units: 1.00. Crosslisting(s): None. Prerequisite(s): C- or better in ACCT 342 . Corequisite(s): None. Antirequisite(s): None. Fee: None. Core Competency: None. Offered: Spring.