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Feb 02, 2025
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ACCT 6214 - Advanced Accounting 1
Credits: 2
Covers advanced topics in accounting with a focus on the intricacies of business combinations, including a review of intercorporate investments using the equity method. Topics include accounting for business combinations using the acquisition method, subsequent amortization or depreciation of acquisition premiums, and handling of intercompany transactions and non-controlling interests. The course also explores accounting challenges in corporate restructuring such as leveraged buy-outs, spin-offs, split-offs, and carve-outs. Additionally, an overview of not-for-profit accounting is included to provide a broader perspective on accounting practices. Prerequisites: ACCT 6210 and ACCT 6212 or enrollment in the M.S.A. program.
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