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Advanced Financial Accounting

X421.3 (3 semester units in Business Administration)

This course provides students with a comprehensive understanding of consolidated financial statements and how to prepare them. The focus is on the accounting principles, methods, and techniques that relate to particular types of business and nonbusiness entities, including corporations, partnerships, government units, estates and trusts, and nonprofit organizations. Limited time is devoted to exploring certain tax aspects of consolidated financial statements. Other topics include segment and interim-period financial reports, installment sales accounting, and accounting for bankruptcies and reorganizations.

Prerequisite: Substantial accounting background.

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Thurs. Feb. 7, Berkeley