Jun 21, 2024  
2005-2006 Undergraduate Bulletin 
2005-2006 Undergraduate Bulletin [ARCHIVED BULLETIN]

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ACCT 125 - Accounting Entities (Advanced)

Fall, Spring
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.

Prerequisites & Notes
ACCT 124, BCIS 14, junior class standing or above. Credit given for this course or ACCT 242, not both.

Credits: 3 s.h.

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