Department of Accounting & Business Law

ACC 4340 - Advanced Accounting

Prerequisites: Completion of ACC 4503 and ACC 4504 with a grade of C or better.

A study of accounting principles and techniques used to consolidate parent and subsidiary companies under both the purchase and the pooling-of-interests methods of accounting. Other topics include accounting for foreign currency transactions, translation of foreign currency financial statements, and accounting for the formation and liquidation of partnerships.

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