AC 413 - Advanced Financial Accounting I

This course provides instruction in accounting for business combinations and consolidations including topics related to pooling of interests, recording investments, treatment of goodwill, and the proper recording of intercompany transactions. This course will focus on applying various techniques for solving some of the more complex problems found in the business environment and interpretation of FASB, SEC, and AICPA pronouncements related to the above topics. Semester Credit Hours: 3.00 Contact Hours: 45/0/0/45 Prerequisite: AC 330 Intermediate Accounting II. Corequisite: None.