||This course is part of the curriculum for the full-time Accounting and Accountant/Programmer Analyst programs, and is also of interest to continuing education students. It is recognized by the Certified General Accountants Association. The course examines advanced financial accounting topics related to the Balance Sheet, Income Statement and the Statement of Cash Flows. There is a discussion of the conceptual framework, generally accepted accounting principles, the accounting process and alternate revenue recognition methods. Balance sheet topics include cash, receivables and inventories. Instructional methods include lectures, class discussion and problem solving.