ACCTG 314. Advanced Accounting. 3 Credits.
Accounting for long-term investments; business combinations; preparation of consolidated financial statements; inter-company profit issues; inter-company debt issues; earnings-per-share calculations; accounting for foreign operations and partnerships.
P: Acctg 301 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Acctg 313.