Study of the concepts and techniques for measurement and communication of financial information and interpretation of financial statements. Study of the concepts and techniques for measurement and communication of financial information. An introduction to accounting theory and practice as related to the single proprietorship, with emphasis on service and merchandising transaction analysis, and recording and summarizing procedures used in preparing various financial statements. Continuation of study of accounting principles with emphasis on partnerships and corporations. Topics include stock and bond issuances, present value concept as related to accounting, introduction to consolidation and intercompany investments, special financial statements and financial statement analysis, and partnership formation and liquidation.我从我们学校校网上给你弄来的。这段话可不好读，你加油吧～
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