Option Area(s):

Course Description :

MGMT 59000T is an eight-week course offered concurrently with MGMT 50300, Advanced Financial Accounting. MGMT 59000T is offered in the first and third modules. The course primarily focuses on accounting for business combinations, both at acquisition and subsequent to acquisition. The Financial Accounting Standards Board (FASB) has recently substantially modified accounting for business combinations, and the financial statement effects of these modifications at acquisition and subsequent to acquisition are analyzed. Preparation of consolidated financial statements, with the required elimination of intercompany transactions, is also heavily emphasized. Course requirements include homework assignments and an exam. Familiarity with spreadsheets will allow homework assignments to be completed more efficiently.

Prerequisites :

MGMT 60000, 60100, 61000 or similar content.