This course emphasizes the critical concepts of liabilities and equities. Topics include; liabilities, shareholders’ equity, complex debt and equity instruments and accounting for income taxes. Prerequisite: Intermediate Accounting 2. Textbook required.
NOTE: This course uses an online proctored exam(s). To complete the online proctored exam, you are responsible to follow the directions in the course to setup your account and schedule your exam. There is no fee to use this service as long as you schedule the exam and complete it within the required timelines. Should you miss your scheduled exam time, or do not schedule within the required timelines, you will be required to pay all applicable exam fees.