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ACCT402_8wk_syllabus(1)[1] - COURSE SYLLABUS ACCT 402...

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C OURSE S YLLABUS ACCT 402 A DVANCED A CCOUNTING I C OURSE D ESCRIPTION This is an intensive course in accounting theory and practice regarding partnerships, business combinations and consolidated financial statements. The course attempts to strike a balance between procedural explanations of currently applied accounting practices and the theoretical framework upon which those practices are based. Alternatives to current practice are also discussed. R ATIONALE This senior level course, intended primarily for those who plan to enter the accounting profession, is also useful to others who desire an in-depth study of multiple entities. Accounting students who seek professional success in their careers need to understand both theory and practice in order to meet the challenges that await them in the future; students are presented with concepts and applications of both theory and practice. Students are also introduced to alternatives to current practice to enhance their understanding of accounting practices that may evolve in the future.
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