Subject: Commerce
Credit units: 3
Offered: Either Term 1 or Term 2
Weekly hours: 3 Lecture hours
College: Edwards School of Business
Department: Accounting

Focuses on accounting and reporting issues associated with economic entities consisting of multiple parts. The simplifying assumption that corporations operate independent from other organizations is relaxed. Theory and practice related to accounting for business combinations, intercorporate investments, foreign currency denominated transactions, and foreign investments will be examined. Accounting and reporting by not-for-profit organizations will be considered.

Permission of the department required.
Prerequisite(s): COMM 323.3

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