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    American University Washington College of Law
   
 
  Sep 25, 2017
 
 
    
2016-2017 Catalog [ARCHIVED CATALOG]

LAW - 672 Law and Accounting


(2 hrs.)

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. Mahoney Fall