3.00 Credits
This course is a continuation of Advanced Accounting, ACCT 413. Covers various topics, with emphasis on not-for-profit accounting (government, education, hospitals, and volunteer organizations), fiduciary accounting (estates, trusts, and insolvent companies), and advanced financial statement presentations (interim reporting, foreign currency, and segment reporting). Related pronouncements from the Financial Accounting Standards Board and the Governmental Accounting Standards Board will also be introduced.