ACC 405 - Advanced Accounting

1 semester, 3 Credits

This course emphasizes the application of accounting principles and objectives of financial reporting relative to a variety of entities. The corporate entity is explored in the context of accounting and reporting of stockholders’ equity, investments, and earnings per share. Business combinations and consolidations are considered. Accounting and reporting for partnership, governmental units, and not-for-profit entities are surveyed. Prerequisite: ACC 311.

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ACC 405 - Advanced Accounting