Prerequisite: College of Business students only; Grades of C or better in ACCT 2113, B AD 1001, B C 2813, ECON 1113, ECON 1123, ECON 2843, MIS 2113, and MATH 1743 or MATH 1823 or MATH 1914, and ACCT 2123. Measurement and reporting of assets including receivables, inventory, investments, fixed assets, and intangible assets; special issues related to revenue recognition. (F, Sp)