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.我從我們學(xué)校校網(wǎng)上給你弄來的。這段話可不好讀，你加油吧～