MGMT X 124A - Advanced Accounting Theory and Practice - A
144082
Delivery Options
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Course Description
This course examines intercompany transactions, partially owned subsidiaries and parent company vs. entity theory valuation of noncontrolling interest in subsidiaries. Topics include business combinations; accounting for mergers, consolidations and acquisition of subsidiaries; cost vs. equity method of accounting for operations of subsidiaries; preparation of financial statements; and home office and branch office relationships. Transferable for UC credit.Course Outline
This is the first course in the 2-course Advanced Accounting sequence and covers intercompany transactions; partially owned subsidiaries; and parent company vs. entity theory valuation of minority interest in subsidiaries.Notes
Contact:Tiffany Canton
tcanton@unex.ucla.edu
Prerequisites
MGMT X 120A, B, and C Intermediate Accounting Theory and Practice and MGMT X 422 Cost Accounting and Analysis, or consent of instructor.Accrediting Associations
Applies Towards the Following Certificates
- Accounting: Business Analysis and Reporting : Available Courses
- Advanced Accounting : Required Courses
- General Business Studies : Electives - Business Management
- General Business Studies with Concentration in Accounting : Electives - Business Management, Accounting Requirement
- General Business Studies with Concentration in Entrepreneurship : Electives - Business Management
- General Business Studies with Concentration in Finance : Electives - Business Management
- General Business Studies with Concentration in International Trade and Commerce : Electives - Business Management
- General Business Studies with Concentration in Leadership : Electives - Business Management
- General Business Studies with Concentration in Marketing : Electives - Business Management
- General Business Studies with Concentration in Real Estate : Electives - Business Management
- Study Abroad at UCLA Program : Required
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