The ACC 450 Advanced Topics in Accounting course introduces students to accounting for interfund and expenditure activity, liabilities to local and state governments, and liabilities to governments. In this course students will become familiar with how to perform partnership change, formation, accounting for liquidation, dissolution and income distribution. Students will be taught to prepare partially and fully consolidated financial statements. Students in this course will become familiar with the content and format of financial statements for non-profit and private organizations. The course will make students study about accounting standards on consolidation and consolidation issues.

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