2023-2024 Catalog

ACCT-450 Accounting Theory and Practice

Covers accounting procedures involved in business combinations and consolidated financial statements. Topics also include accounting for partnerships, various foreign currency issues, and the role of regulatory authorities in financial reporting. Core elements include enhancing critical thinking skills and analytical thinking. Also, this course provides practice in using oral communication for impact, and anticipating and managing ethical conflicts.

Credits

3

Prerequisite

ACCT-431 (may be taken Concurrently), ACCT-322 and Senior Status

Offered

Fall, Spring