ACC 313 Concepts and Strategies of Taxation

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An examination of the methods and rationale for recording liabilities and equity. The course also examines the statement of cash flows, emphasizing the effect of present and potential economic events on the primary financial statements.

This course will provide students with the opportunity to learn basic concepts and accounting systems involved in the use of managerial accounting information in making planning and control decisions in organizations. Basic concepts include different types of costs and basic accounting systems include systems for cost allocation, planning, and control.