ACCY 433 - Financial Reporting III

Institution:

Northern Illinois University

Subject:

Description:

Study of financial accounting theory and practice relating to accounting for business combinations under the purchase and pooling methods, consolidated financial statements, international operations, segment and interim reporting standards, debt restructure, corporate insolvency, partnership accounting, and accounting for specialized industries such as banking, construction, franchising, and real estate. Coverage of SEC reporting standards. Use of databases in researching accounting issues and in analyzing and preparing disclosures. Extensive use of group projects. Prerequisites & Notes PRQ: ACCY 432 with a grade of C or better and MGMT 346. Credits: 3

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.niu.edu

Phone Number:

(800) 892-3050

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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