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Sep 07, 2024
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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 or MATH 211) 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: Upon successful completion of this course, the student will be able to:
- prepare consolidated financial statements (includes outside ownership and intra-entity asset transactions),
- work with foreign currency transactions hedging,
- translate foreign currency financial statements, and
- prepare financial statements for partnerships.
Learner Outcomes Approval Date: 2/05/15
Anticipated Course Offering Terms and Locations:
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