ACCT 422 - Advanced Accounting

Institution:

California State University-San Marcos

Subject:

Description:

Covers business combinations, including consolidated financial statements, including wholly owned and partially owned subsidiaries. Covers the cost method as well as the equity method of accounting for investments in common stocks. Also included is the purchase and pooling methods of accounting. In addition, inter-company transfers are presented. May not be taken for credit by students who have received credit for ACCT 418 or ACCT 490C. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration - i.e. attained business status). Prerequisites: ACCT 305 or ACCT 301, and ACCT 405.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csusm.edu

Phone Number:

(760) 750-4000

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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