Jul 28, 2025  
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IN PROGRESS 2025-2026 Graduate Catalog [ARCHIVED BULLETIN]

AC 510 - Advanced Accounting Theory and Practice


3 credit(s)
An intensive examination of advanced topics in accounting theory and reporting. Specific topics include partnership organization, liquidation, and operation, branch accounting, accounting for mergers and acquisitions, consolidated financial reporting with domestic and international subsidiaries, accounting for transactions involving foreign currencies, and foreign currency based financial statement translation.
Prerequisite(s): AC 321 or AC 626 .


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