2020-2021 Catalog 
    
    Oct 20, 2021  
2020-2021 Catalog [ARCHIVED 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