ACCT 413 - Advanced Financial Accounting

(4 S.H.)

This course includes the study of 1) business combinations resulting from acquisition of another company’s net assets and/or acquisition of a majority of another company’s voting stock, 2) foreign currency transactions and related hedging of them, 3) conversion of foreign currency financial statements into U.S. dollars before consolidation, 4) partnership equity events including formation, income allocation, admission, withdrawal, and partnership liquidation, 5) state/local government accounting, and 6) accounting for private sector not-for-profit entities. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 312 - Intermediate Accounting II. Prerequisites for non-College of Business majors and minors: Junior standing and instructor permission. Grade only. Offered annually (usually spring semester).

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