| |
| | Accounting @ Howard Community College |
 | | The fundamentals of accounting for payroll and assets (cash, notes and accounts receivable, inventories, plant and equipment, and intangibles) will be performed by the student. |
 | | In this course, which is a continuation of ACCT-211, the student will be involved in an intensive study of accounting for long-term liabilities, long-term investments in equity and debit securities, corporations, revenue recognition, pension costs, leases, accounting changes and error corrections, financial statements including the Statement of Cash Flows and analysis of financial statements. |
 | | Upon completion of this course, the student will be able to perform accounting for partnerships; governmental accounting; accounting for business combinations, consolidations, and branch operations; and accounting for foreign currency transactions. |
| www.howardcc.edu /business/Accounting.htm (442 words) |
|