2021-2022 University Catalog 
    
    Aug 18, 2022  
2021-2022 University Catalog [ARCHIVED CATALOG]

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ACC 521 - Advanced Accounting, 3 credit hours


A course dealing with special problems in accounting for business combinations and mergers. Students will be exposed to the different methods of accounting for investments on the books of the parent company. They will develop an understanding of the consolidation procedures that deal with the issues of the noncontrolling interests, intercompany sales, intercompany debt, ownership patterns, and income taxes. In addition, the related topics of business segment reporting, and foreign currency translation will be examined.



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