Academic Catalog 2016–2017

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Courses

ACC401 Advanced Accounting

[3–0, 3 cr.]

This course emphasizes the application of advanced accounting concepts to specialized business entities, such as partnerships, branches, affiliated companies, government entities, and the analysis and solution of problems that arise in the application of these concepts. Topics include accounting for partnerships and branches, consolidated financial statements, segment reporting, reorganization, and liquidation.

Prerequisite: ACC204 Managerial Accounting