Course Description:
Apply financial accounting theory to problems and cases involving the recording of transactions, changes in ownership and liquidations, adjusting and closing procedures, the reporting processes for partnerships, consolidated financial statements, multinational enterprises and governmental units.
Note: students need EXCEL or equivalent spreadsheet software.
Prerequisites: Introductory Accounting 1, Introductory Accounting 2, Intermediate Accounting 1, Intermediate Accounting 2, at least one course in Legal Environment of Business or equivalents. Prior coursework in income tax, cost accounting and finance would also be helpful. If a significant time interval has occurred since the student completed intermediate accounting and other prerequisite courses, the student should undertake an intensive review of this foundation knowledge before attempting this study. Such students are advised to consult with the course tutor before enrolling.
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