2021-2022 Graduate Catalog

ACCT 5120 FIN. ACCT. FOR CORPORATIONS

Financial Accounting for Corporations will focus on financial reporting to external users of financial information for decision making. In this course students will develop accounting skills and techniques that will enable them to master advanced accounting features that includes; corporate acquisitions, consolidations, SEC reporting, segment reporting, foreign currency translation and partnership accounting. Emphasis will be placed on the use of spreadsheet to prepare and analyze consolidated financial statements. In addition, students will gain an understanding of the impact of recent pronouncements by the Financial Accounting Standards Board and the Securities and Exchange Commission. The role of ethics is business will also be emphasized.

Credits

3

Prerequisite

ACCT*5002 or Approved Petition Required