ACT 406 - Accounting for Consolidations;Government and Not-for-Profit Entities

Institution:

Concordia University-Portland (Closed)

Subject:

Description:

4 Credits The first section of the course, Accounting for Consolidations, focuses on accounting and reporting for investment activities of businesses where significant influence or control is present after a business combination. The second section, Accounting for Government and Not-for-Profit Entities, introduces students to recording and reporting standards of financial information in government and not-for-profit entities. Emphasis is placed on providing a conceptual and procedural framework in accounting for government entities (state and local governments), not-for-profit organizations (e.g., public and private colleges and universities; and health care entities), partnerships, and estates/trusts. The course will also review accounting and reporting for foreign currency transactions, hedging foreign exchange risks, and discuss world-wide accounting diversity and international accounting standards. Prerequisites: ACT 302 with a C or higher Note: Student needs Excel experience and web access.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cu-portland.edu

Phone Number:

(503) 288-9371

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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