Advanced Accounting Issues

Catalog description

Prerequisite: ACT 532. Coverage of advanced topics in financial accounting. Covers consolidated statements, foreign currency transactions, SEC disclosure rules, interim reporting, segment reporting, inflation accounting, and not-for-profit accounting. Closed to students who have completed ACT 332 and ACT 441. (With the successful completion of an equivalent course, this course will be waived and an additional accounting course at the 600-level will be required.)