Advanced Accounting

Business Combinations and Acquisition Accounting

Master the acquisition method for business combinations including purchase price allocation, fair value measurement, and goodwill calculation. Prepare consolidated financial statements addressing non-controlling interests, intercompany transactions, and push-down accounting considerations.

Foreign Currency Translation and Remeasurement

Analyze and translate foreign currency transactions and financial statements using appropriate methods. Determine functional currency, apply translation and remeasurement procedures, and recognize exchange rate impacts on consolidated financial results and translation adjustments.

Equity and Partnership Accounting

Apply equity accounting methods for joint ventures including formation, profit and loss allocations, and capital changes. Account for partner admissions, withdrawals, and partnership liquidations while preparing capital account statements that reflect partners' economic interests throughout the lifecycle.

Government and Nonprofit Financial Reporting

Construct government and nonprofit financial statements using fund accounting principles and GASB reporting standards. Prepare fund-based statements, reconcile to government-wide requirements, and contrast fund accounting with commercial reporting models while addressing unique disclosure obligations.

Segment Disclosures and Interim Reporting

Apply segment reporting requirements and interim financial statement preparation in accordance with FASB standards, including disaggregated financial information and quarterly reporting considerations.

Professional Development and CPA Preparation

Set, track, and refine career objectives while strategically navigating postgraduate position acquisition in accounting. Develop CPA Exam preparation strategies, build professional networks, and create comprehensive portfolios demonstrating mastery of fundamental skills and advanced competencies for entry-level accounting roles.