2024-2025 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

Student has satisfied all of the following Student has completed all of the following course(s) ACCT 322 - Intermediate Accounting II And Student has satisfied all of the following Student has completed or is in process of completing all of the following course(s) ACCT 431 - Auditing and Assurance Service And Student has satisfied all of the following Student has completed or is in process of completing 84 Credits

Offered

Fall, Spring