ACC 451 ADVANCED FINANCIAL ACCOUNTING

Continuing the in-depth study of financial accounting that began in Intermediate Accounting I and II, this course includes accounting for business combinations, with special emphasis on preparing consolidated financial statements for parent and subsidiary corporations. Accounting for governmental units and other not-for-profit organizations is also introduced.

Credits

4 sh

Prerequisite

ACC 331 and 332, or ACC 331 and concurrent enrollment in ACC 332.