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SYLLABUS: ACCT 6305 TOPICS IN FINANCIAL ACCOUNTING

Catalog Description: Development of the theory, principles, and techniques of accounting


for branches, business combinations and consolidations, and
multinational business organizations.
Prerequisite(s):

6 credit hours of Intermediate Accounting or equivalent

Course Objectives:

Learn the GAAP accounting for business acquisitions, consolidated,


segment and interim reporting of entities, accounting for foreign
currency, and accounting for partnerships, estates and trusts.
Understand accounting alternatives within GAAP and accounting
alternatives to GAAP for the topics covered so that students are
prepared to understand and use future changes in GAAP, including and
introduction to International Accounting Standards.
Analyze and communicate accounting information as professional
accountants for use by decision-makers.

Current Textbook:

Textbook and/or selected readings and other materials are the


responsibility of the instructor of record and will be specified on a
semester-by-semester basis in the course syllabus.

Evaluation Process:

Evaluation is the responsibility of the instructor of record and will be


specified on a semester-by-semester basis in the course syllabus.

Required Course
Content:

Interim reporting and segments


Business combinations
Consolidated reporting of business combinations including intra
company transactions and changes in ownership structure
Equity method investments
Partnerships
International financial accounting environment
Foreign currency transactions
Translation of foreign financial statements

Optional Course
Content:

Subsidiary equity transactions


Introduction to accounting for derivatives
Accounting for estates
Trusts

Course Curriculum
Coordinator:

Dr. Wilma Dye