Undergraduate Catalog 2012-2013
ACC 414 Advanced Accounting
4 hours; 4 credits
An intensive course in specialized areas of accounting. Current topics, which have influenced the accounting profession and the financial community, such as partnerships, accounting for business combinations, government accounting, and foreign operations, are studied. Emphasis is placed on areas stressed on the CPA examination. The authoritative pronouncements of the Financial Accounting Standards Board and its predecessor, the Accounting Principles Board, are interwoven into class discussions and problems assigned throughout the course. The application of advanced accounting theories to complex, practical problems is an integral part of the course.
Prerequisite: ACC 225
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