Course of Accounting > Athabasca University
Accounting (ACCT) 451
Advanced Financial Accounting
Overview
ACCT 451 is designed to cover a selected group of advanced financial accounting topics. More than half of the course is devoted to the related topics of investments in equity securities, business combinations, and the preparation of consolidated financial statements. The remainder of the course covers the translation of foreign currency transactions, the translation of foreign currency financial statements, and accounting for not-for-profit organizations.
ACCT 451 is a three-credit option in Athabasca University’s Bachelor of Commerce degree program, as well as in the University Certificate in Advanced Accounting. The course meets the requirements of all three professional accounting bodies in Canada (CA, CGA, CMA) with respect to a course in advanced financial accounting.
The minimum prerequisite for this course is a one-semester course in intermediate accounting (e.g., AU’s ACCT 351). However, it is strongly recommended that you complete a two-semester sequence in intermediate accounting prior to attempting this course (e.g., AU’s ACCT 351 and ACCT 352). While it would be possible to succeed in ACCT 451 without taking both of these courses (or their equivalents), the background they provide could make ACCT 451 much easier to work through.
Outline
Lesson 1: Introduction
Lesson 2: Investments in Equity Securities
Lesson 3: Business Combinations
Lesson 4: Consolidation at Acquisition
Lesson 5: Consolidation Subsequent to Acquisition (No Intercompany Profits)
Lesson 6: Consolidation Subsequent to Acquisition (Including Unrealized Intercompany Profits)
Lesson 7: Interests in Joint Ventures
Lesson 8: Translation of Foreign Currency Transactions
Lesson 9: Translation of Foreign Currency Financial Statements
Lesson 10: Accounting for Not-For-Profit Organizations
Tags: ACCT, Advanced Financial Accounting, Athabasca, Athabasca University, Business, Canada, Combinations, Course, Courses, Degree, group, Including, Investments, Joint, Lesson, preparation, profit, program, remainder, respect
Category : Athabasca University
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