Advanced Financial Accounting

Catalog description

Advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates and trusts. Emphasizes accounting principles in relationship to installment sales, consignments, segments of business enterprises, interim reporting, S.E.C. reporting and multinational companies. There is an additional course fee of $42. Prerequisite : Completion of the other courses in the accounting emphasis including ACCT 4900 or concurrent enrollment in ACCT 4900.