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    Central Washington University
   
 
  Sep 24, 2017
 
 
    
2017-2018 Undergraduate Catalog
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ACCT 450 - Advanced Accounting


Description:
Accounting theory and practice for business, combinations and consolidated financial statements, foreign currency transactions and translation, partnerships, and advanced special topics. ACCT 450 and ACCT 550 are layered courses; students may not receive credit for both.

Prerequisites:
Prerequisites: a grade of C or higher in ACCT 351 and admission to the accounting major AND completion of the College of Business Foundation courses (ACCT 251 and ACCT 252 and BUS 221 and BUS 241 and MATH 153 or MATH 154 or MATH 170 or MATH 172 or MATH 173 and ECON 201) with a minimum C- grade in each course and a minimum collegiate GPA of 2.25.

Credits: (5)

Learner Outcomes:
  • Students will be able to prepare consolidated financial statements (includes outside ownership and intra-entity asset transactions)
  • Students will be able to work with foreign currency transactions hedging
  • Students will be able to translate foreign currency financial statements
  • Students will be able to prepare financial statements for partnerships
Approval Date:
2/05/15



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