AC4100 - Advanced Accounting II - 4.5 Credits
In this course, students will apply concepts relating to foreign currency translations and transactions that include the consolidation of international subsidiaries. Students will also investigate the movement towards international accounting standards harmonization and the effects of the Securities and Exchange Commission on the accounting profession. Furthermore, students will develop an understanding of the concepts and procedures for corporate liquidations and reorganizations as well as accounting for partnerships initial formation, admission of new partners, retirement of partners, partnership liquidation, and accounting requirements relating to estates and trusts.
Delivery: on campus and online