Schedule
Tue-Thu, 9:30 AM - 10:45 AM (1/12/2026 - 4/5/2026) Location: MAIN HAL 304
Wed, 6:00 PM - 8:00 PM (1/12/2026 - 4/14/2026) Location: MAIN ONLNE
Description
ACCT 550. BUSINESS CONSOLIDATIONS & REPORTS: A study of the financial accounting effects on business entities involved in mergers, consolidations, and divestitures with an emphasis on the proper recognition and recording of acquisition, the elimination of inter-company transactions, and the preparation of consolidated financial statements. The study also includes an in-depth look at state and local government financial statements. Semester course, three hours.