Advanced Financial Accounting

Corporate expansion and accounting for business combinations; reporting inter-corporate investments in common stock; the reporting entity and consolidated financial statements; consolidation as of the date of acquisition; consolidation following acquisition; inter-corporate transfer - non-current assets; inter-company inventory transactions; inter-company indebtedness; consolidation ownership issues; additional consolidation reporting issues; accounting for branch operations multinational accounting - foreign currency transactions and financial instruments; multinational accounting - translation of foreign entity statements; segment and interim reporting; SEC reporting; partnerships - formation, operation and changes of membership; partnerships - liquidations; governmental entities -introduction and general fund accounting; governmental entities -special funds and accounting groups; college and universities; not-for-profit entities - health care providers, voluntary health and welfare organizations and other entities; corporations in financial difficulty.