AC 426 - Advanced Financial Accounting II

This course is a continuance of Advanced Financial Accounting I and provides instruction on accounting for branches, business combinations, and consolidations. It also covers various techniques for solving some of the more complex problems found in the business environment. Topics include FASB, SEC, and AICPA pronouncements, multinational accounting, estates, trusts, governmental and not-for-profit organizations, and bankruptcy. Semester Credit Hours: 3.00 Contact Hours: 45/0/0/45 Prerequisite: AC 413 Advanced Financial Accounting I. Corequisite: None.