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Error Correction and Accounting Changes
- Describe the effects of accounting changes on financial statements.
- Describe the effects of accounting errors on financial statements.
University of Phoenix Tools and Basic Concepts of Accounting
- Identify the hierarchy of sources for generally accepted accounting principles.
- Use the tools available to University of Phoenix graduate students.
- Describe the qualities of accounting information.
- Compare and contrast accrual and cash bases of accounting.
- Differentiate among various business structures.
- Interpret financial statements.
- Calculate the components of financial statements.
Inventory and Fixed Assets
- Apply inventory costing principles for given financial data.
- Apply fixed asset valuation principles for given financial data.
Present Value of Bonds and Stockholdersâ Equity
- Determine the effect of the time value of money on bond valuation.
- Determine the components of a statement of stockholder equity.
Statement of Cash Flows
- Prepare a statement of cash flows.
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