Course Descriptions

Course catalog descriptions for courses offered in all currently published terms.

Accounting

 
ACC 625 Advanced Financial Accounting
  2.25 hours Elective Terms Offered: W14(A), W15(A)
  Advisory Prerequisites: ACC 564/permission of instructor 
   
  Advanced Financial Accounting --- The primary focus of this course is on the GAAP and tax implications of transactions frequently encountered in the area of corporate finance, including mergers, acquisitions, divestitures, spinoffs, IPOs, and leveraged buyouts. As a result, students gain an understating of the GAAP and tax advantages and disadvantages associated with the different methods of structuring such transactions. Other topics covered include deferred tax issues associated with mergers and acquisitions and fund accounting for governmental entities.