Application of accounting theory to complex business entities, including accounting for mergers and acquisitions, measurement and reporting of equity investments, and accounting for state and local governments and private not-for-profits.
Athena Title
Advanced Accounting
Equivalent Courses
Not open to students with credit in ACCT 7605
Non-Traditional Format
This course will be taught 95% or more online.
Prerequisite
ACCT 7520E
Grading System
A - F (Traditional)
Student learning Outcomes
Students will become familiar with the financial procedures, information flows, and regulations that accompany mergers and acquisitions.
Students will understand accounting for foreign operations and governmental and non-profit organizations.
Students will learn to develop their research, communication, and critical thinking skills with the context of financial reporting for mergers and acquisitions and governmental and non-profit entities.
Topical Outline
The Equity Method of Accounting for Investments
Consolidation of Financial Information
Consolidations - Subsequent to the Date of Acquisition
Consolidated Financial Statements and Outside Ownership
