ACCT335

Undergraduate

This course focuses on the accounting requirements of complex arrangements and transactions with the primary theme of accounting for group entities. Specific topics include accounting for business combinations involving a group structure, consolidation principles and processes, consolidation of multi-level group structures, changes in ownership interests, consolidated cash flow statements, equity accounting and translation of foreign operations. This course builds upon and also reinforces the pre-requisite knowledge covered in earlier financial accounting courses, primarily Intermediate Financial Accounting.

LO1.1: Our students can recognize, develop, measure, record, validate and communicate financial and other related information., LO1.2: Our students can analyze, synthesize and evaluate financial and other related information for decision making in a management context., LO2.1: Our students understand and can apply business concepts and principles., LO2.2: Our students can communicate effectively in a business context.

GRD - Graded