ACC 261 Advanced Accounting I

Credits: 3.00

Students will learn how to record and report transactions for corporations with separate divisions or subsidiaries, or for inter-company transactions, and then how to consolidate these separate entities into one set of financial statements. Also, students will record and report international transactions (including hedge accounting), and then consolidate the international subsidiaries with the parent firm's financial statements. Students will apply the financial reporting requirements of the Securities and Exchange Commission and the FASB's requirements for interim and segment reporting.

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Last Updated: 10/21/2013