Community College of Allegheny County (CCAC)

Community College of Allegheny County

Course Description

ACC-230 - Advanced Accounting Thry (Internet)Exp (3 credits)
Prerequisite(s): PREREQUISITES: ACC202
This course introduces the student to advanced level accounting topics aligned with the Financial Accounting Standards Board Accounting Standards Codification. The main focus will be on Business combinations which will help provide the basic knowledge necessary to successfully complete the CPA examination or obtain accounting career positions elsewhere. Accounting for derivatives and foreign currency transactions and translations will be incorporated where and when required. Throughout the course, the latest international reporting standards and issues are included where appropriate. Other topics treated will include Partnerships, governmental, not-for-profit, variable interest entities, fair value accounting and estates and trusts. Antitrust considerations are addressed throughout the course as appropriate.

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