ACCT-251 Advanced Accounting

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This course emphasizes understanding and interpreting the accounting for business combinations. Issues addressed include use of the cost, equity and partial equity methods; noncontrolling interests; acquisitions made during the year; accounting for intercompany transactions in inventory, land, long-lived assets and debt; and reciprocal shareholdings. The reasons mergers succeed or fail are also explored. One other topic such as governmental accounting or the accounting for foreign currencies is also included in the course.

Credits: 3

Prerequisites: MSB Students, ACCT 202

Other academic years
There is information about this course number in other academic years:

• 2004-2005 Fall and Spring
• 2005-2006 Fall and Spring
• 2007-2008 Fall and Spring
• 2008-2009 Fall and Spring
• 2009-2010 Fall and Spring
• 2010-2011 Fall and Spring
• 2011-2012 Fall and Spring
• 2012-2013 Fall and Spring
• 2013-2014 Fall and Spring

More information
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