Course Overview
Acctg 434 (I) is the first half in a two-part course series in advanced financial
accounting. Topics include business combinations/consolidations and issues confronting
partnership entities. Attention is given to examples from current accounting
practice and the reporting requirements promulgated by the Financial Accounting
Standards Board.
Our focus is a combination study of theory and procedure with a concentration on an external user perspective and financial accounting standards promulgated in the United States.
The course is for students preparing to become practicing accountants in public,
private, governmental or nonprofit sectors. In addition to prospective practicing
accountants, the course provides valuable background for those looking forward
to various managerial or financial careers.
The series covers topics included in several professional qualifying examinations.
3 credits.
Course Prerequisites
Acctg 331.