... comprehensive study of the foundations and basic framework of nancial theory and the principles, rules and methods applicable to the measurement, control and reporting of all assets and equities of ... notes and interest, deferrals and accruals, receivables, merchandise inventory, plant assets and preparation of simple nancial statements of a proprietorship. Students are reminded to practice ... Prerequisite: Accy 22.53 and 54 ADVANCED ACCOUNTING I and II 6 units Theory and problems relating to combinations and expansions of business enterprises. Topics covered: joint ventures and partnerships,...