ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES

Prerequisites & course information

Requisites: ACCT I S 302 , 702 , declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program Course Designation: Grad 50% - Counts toward 50% graduate coursework requirement Repeatable for Credit: No Last Taught: Fall 2026 Learning Outcomes: 1. Explain reporting and analysis for the equity method, acquisition method, and intercompany transactions required in for-profit business entities. Audience: Undergraduate 2. Explain reporting and analysis for non-controlling interests, variable interests, foreign currency translation, and derivatives designed to hedge foreign currency risk required in for-profit business entities. Audience: Undergraduate 3. Explain reporting and analysis of financial statements required for governmental and not-for-profit entities. Audience: Undergraduate 4. Analyze complex financial arrangements to support conclusions for proper application of reporting standards. Audience: Graduate Learning Outcomes: 1. Explain reporting and analysis for the equity method, acquisition method, and intercompany transactions required in for-profit business entities. Audience: Undergraduate 2. Explain reporting and analysis for non-controlling interests, variable interests, foreign currency translation, and derivatives designed to hedge foreign currency risk required in for-profit business entities. Audience: Undergraduate 3. Explain reporting and analysis of financial statements required for governmental and not-for-profit entities. Audience: Undergraduate 4. Analyze complex financial arrangements to support conclusions for proper application of reporting standards. Audience: Graduate