Units: 4Provides in-depth discussions of accounting theory and practice. Examines 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 for the Business Administration, Accounting Option (major status in Business Administration, Accounting Option).Enrollment Requirement(s):A grade of C (2.0) or better on the Financial Accounting Knowledge Test (KAT301) administered by the Department of Accounting at CSUSM.