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Olivet Nazarene University    
  Jan 17, 2018
2017-2018 Catalog

ACCT 461 - Consolidations and Partnerships

3 hours
A study of the accounting procedures and principles relating to business combinations, both internal and external. The procedures for the preparation of consolidated financial statements are emphasized. This course also covers the accounting principles relating to the formation, operation, and liquidation of partnerships. Prerequisite(s): ACCT 255 , junior standing or permission of the instructor. UG