ACCT 125 - Accounting Entities (Advanced)Semester Hours: 3
Discussion of advanced theory and problem-solving for partnership formation,
operation and termination; an analytical overview of the accounting problems associated
with mergers, acquisitions, and the preparation and interpretation of financial
reports with respect to the resultant combined corporate entities; translation
of foreign financial statements, and governmental fund accounting and not-for-profit
accounting. International perspectives and ethical issues are integrated throughout.
Recent statements and pronouncements by the American Institute of Certified Public
Accountants, the American Accounting Association, and the Securities and Exchange
Commission are used throughout the course.
ACCT 124, IT 14, junior class standing or above. Credit given for this course
or ACCT 242, not both.
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