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Oct 31, 2025
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ACCT 125 - Accounting Entities (Advanced)Semester Hours: 3
Fall, Spring
Discussion of advanced theory and problem-solving for partnership formation, operation and termination; an analytical overview of the accounting problems associated with mergers, acquisitions, and the preparation and interpretation of financial reports with respect to the resultant combined corporate entities; and derivatives, securitizations, and translation of foreign financial statements. International perspectives and ethical issues are integrated throughout. Recent statements and pronouncements by the American Institute of Certified Public Accountants, the American Accounting Association, and the Securities and Exchange Commission are used throughout the course.
Prerequisite(s)/Course Notes:
ACCT 124 ; IT 014 , junior class standing or above. Credit given for this course or ACCT 242, not both.
View Course Offering(s):
Fall 2025
January 2026
Spring 2026
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