ACCT 410 - Advanced Accounting

Expands a student’s exposure to financial accounting concepts and GAAP procedures. Topics include equity method of accounting for investments; variable interest entities, intra-entity debt, consolidated cash flows, and other issues; segment and interim reporting; foreign currency transactions and hedging foreign exchange risk; translation of foreign currency financial statements; financial reporting and the securities and exchange commission; consolidation of financial information including subsequent to the date of acquisition, intra-entity asset transactions and ownership patterns and income taxes; consolidated financial statements and outside ownership. Typically Offered Fall Only
Level: UG
Credit Hours: 3

Prerequisite ACCT 310/C-
Department: AFIS