Provides a survey of various accounting methods and procedures, and of financial statements of corporations, partnerships, and individual proprietorships. Course Information: Previously listed as JD 233. Prerequisite(s): JD 401, and JD 405, and JD 406, and JD 407, and JD 411, and JD 414, and JD 415, and JD 416; and LAW 402 or LAW 403 or LAW 404; and LAW 412 or LAW 413.