2018-2019 University Catalog 
    
    Nov 18, 2019  
2018-2019 University Catalog [ARCHIVED CATALOG]

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ACC 421 - Advanced Accounting, 3 credit hours


Prerequisite(s): ACC 322  
This course deals with special problems in accounting for business acquisitions 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 non-controlling interests, intercompany sales, intercompany debt, and ownership patterns. In addition, partnership accounting and foreign currency translation terminology will be covered.



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