ACCT 401 - Advanced Accounting

Credits: 3

An intensive study of the theory and application of Generally Accepted Accounting Principles (GAAP) for specific advanced financial accounting entities, problems, and issues. Areas of emphasis include consolidated financial statements, accounting for investments in non-consolidated entities, segment and interim reporting, international accounting and reporting issues, not-for-profit accounting (including governmental accounting), and other special accounting problems and topics. Prerequisite(s): ACCT 303 and ACCT 304. Term(s) Offered (F=Fall, Sp=Spring, Su=Summer): F, Sp

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