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Online and Continuing Education Degrees and Certificates

Course Details


Course Number: BNAC-361

Course Description: Accounting principles, conventions, and rules as reflected in the pronouncements of leading professional and accounting research organizations. Valuation of assets and current liabilities and the impact of valuation procedures on income determination. Prerequisites: junior standing; 261; MATH 140, 160. 4 credits

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Linfield College
900 SE Baker Street
McMinnville, Oregon  97128-6894
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