Units: 4In-depth discussions of accounting theory and practice. Examination of issues related to asset valuation and income determination based on generally accepted accounting principles. Enrollment Restrictions:Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status).Enrollment Requirements:Enrollment Requirement: A grade of C (2.0) or better on the Financial Accounting Knowledge Test (KAT301) administered by the Department of Accounting at CSUSM.