ACC 422 - Advanced Accounting I

Institution:

Northwood University-Michigan

Subject:

Description:

Accounting theory relative to branch accounting, accounting for business combinations (including leveraged buyouts), the purchase method of accounting (including push down accounting), pooling of interests method of accounting and consolidated financial statement preparation. Other relative topics are discussed and include the complete equity method (using both investment and non-investment adjustment procedures and partial equity method), consolidated statements of cash flow, parent ownership interest changes, and income tax implications. Prerequisite: ACC 313

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.northwood.edu

Phone Number:

(989) 837-4200

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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