Minimum Units:5 Maximum Units:5 Principles of financial reporting for enterprises. Tangible and intangible assets; depreciation, impairments, and disposition; current and long-term liabilities; contingencies; stockholders’ equity; earnings per share. Prerequisite Required:ACCT 271 with a 2.0 or better, or instructor permission. Add Consent: Not Required Drop Consent: Not Required Grading Basis: Graded Course Typically Offered: Spring This course fulfills a distribution requirement for: Restricted Transfer