الفرقة الثالثة (محاسبة)

Build on the art, concepts and requirements of accounting learned in Financial Accounting. You'll focus on applying concepts in developing a set of financial statements that clearly and accurately depicts a company's performance. You'll study income, balance sheet and cash flow statements; revenue recognition; accounting for cash and receivables; inventory valuation; intangible assets; acquisition and disposition of property, plant and equipment (PPE) depreciation and impairment of assets; and investments.