Jan 28, 2023  
2021-2022 Undergraduate Academic Catalog 
2021-2022 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 4590 - Advanced Accounting and Research

2 lecture hours 2 lab hours 3 credits
Course Description
This course presents an in-depth analysis of advanced accounting topics. Students are introduced to the consolidation of financial statements, translation of foreign currencies, the reporting requirements of business segments, international standards, estates and trusts, partnerships, and corporations in financial difficulty. Through research and case analysis, emphasis is on both the Financial Accounting Standards Board’s Conceptual Framework and the practical utilization of GAAP. (prereq: BA 3595 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • Construct and analyze consolidated financial statements and segment reporting
  • Translate and account for international accounting entries
  • Summarize SEC and SOX requirements
  • Prepare the entries necessary for partnership, estate, and trust transactions
  • Apply ethical standards to issues in accounting

Prerequisites by Topic
  • None appended

Course Topics
  • Partnerships
  • Equity method of accounting for investments
  • Consolidations
  • Consolidated financial statement and outside ownership
  • Consolidated financial statement and intra-entity asset transactions
  • Variable interest entities, intra-entity debt and consolidate cash flows
  • Segment and interim reporting
  • Foreign currency transactions, derivations, and hedging foreign exchange risk
  • Estates
  • Trusts

Carol Mannino

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