Jun 27, 2024

2008-2009 Undergraduate Catalog

2008-2009 Undergraduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 433 - Financial Reporting III

Study of financial accounting theory and practice relating to accounting for business combinations under the purchase and pooling methods, consolidated financial statements, international operations, segment and interim reporting standards, debt restructure, corporate insolvency, partnership accounting, and accounting for specialized industries such as banking, construction, franchising, and real estate. Coverage of SEC reporting standards. Use of databases in researching accounting issues and in analyzing and preparing disclosures. Extensive use of group projects.

Prerequisites & Notes
PRQ: ACCY 432 with a grade of C or better and MGMT 346.

Credits: 3