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Law & Accounting (LAW-672-001)
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Basic accounting principles, role and responsibilities of the independent auditor, expectations of users of financial statements, recognition and realization, valuation, timing of costs, leases, delineation of creditors' and stockholders' rights, necessity for disclosures, concepts of materiality and role of the SEC in accounting law.
Textbooks and Other Materials
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First Class Readings
August 23, 2012: The Balance Sheet and Double-Entry Bookkeeping. Read pp. 1-23. Prepare problem 1.1A(1) (pp. 23-24).
The syllabus is available in the following format(s):