The third course in the financial accounting sequence, providing a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting. Prerequisite: SCH-MGMT 522 or equivalent.

Continuation of Accountg 521. A conceptual framework for accounting for a firm's reported liabilities. Focus on the nature of liabilities, and issues regarding their recognition, measurement, and disclosure. Liabilities covered include bonds, leases, pensions, other postretirement benefits, and current and deferred income taxes. Also, accounting for stockholders' equity, earnings per share measures, and statement of cash flows. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices.

A conceptual framework for accounting for a firm's reported assets. Focus on the nature of assets and issues regarding their recognition, measurement, and disclosure. Assets covered are cash, receivables, inventory, plant and equipment, intangibles, and investments in equity securities. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices.

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This course is designed to be highly integrative in that students use knowledge and tools from all functional areas of business to develop a "whole organization" perspective. In addition, they integrate by examining these functions within the context of business and societal environments, such as the competitive, political/legal, socio-cultural, technological, and economic. Furthermore, they integrate and further develop general education knowledge and skills, such as written and oral communications in each course assignment.

This course is designed to be highly integrative in that students use knowledge and tools from all functional areas of business to develop a "whole organization" perspective. In addition, they integrate by examining these functions within the context of business and societal environments, such as the competitive, political/legal, socio-cultural, technological, and economic. Furthermore, they integrate and further develop general education knowledge and skills, such as written and oral communications in each course assignment.

This course is designed to be highly integrative in that students use knowledge and tools from all functional areas of business to develop a "whole organization" perspective. In addition, they integrate by examining these functions within the context of business and societal environments, such as the competitive, political/legal, socio-cultural, technological, and economic. Furthermore, they integrate and further develop general education knowledge and skills, such as written and oral communications in each course assignment.