Combinations and Consolidations

ACCD-455

This course examines the accounting principles related to business combinations and consolidations. Topics include consolidations at the date of acquisition, consolidations after the date of acquisition, accounting for differences between cost and book value, intercompany sales of inventory, property and equipment, changes in ownership interest, indirect ownership and reciprocal stockholdings, and reporting for segments. Prerequisite: 330. Restricted to accounting degree completion majors.

Credits: 

3

Department: 

Business