The primary course objective is to help students become familiar
with the financial procedures, information flows, and regulations
that accompany mergers and acquisitions. Another objective is to
review accounting for foreign operations and governmental and
non-profit organizations.
• Mergers and acquisitions continue in our economy as a business
growth and efficiency strategy. Accounting and finance
professionals, analysts, and business managers are frequently
confronted with a vast array of financial data in preparation for
mergers, and in analyzing the effects of mergers and acquisitions.
• Our economy is increasingly engaged in global operations
requiring an understanding of accounting for foreign transactions
and investments.
• The course is designed to help students develop their research,
communication and critical thinking skills with the context of
financial reporting for mergers and acquisitions and governmental
and non-profit entities.

• The Equity Method of Accounting for Investments
• Consolidation of Financial Information
• Consolidations- Subsequent to the Date of Acquisition
• Consolidated Financial Statements and Outside Ownership
• Consolidated Financial Statements- Intercompany Asset Transactions
• Foreign Currency Transactions and Hedging Foreign Exchange Risk
• Accounting for State and Local Governments
• Accounting for Not-for-Profit Entities