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Advanced Accounting Theory and Practice - A

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MGMT X 124A

This is the first course in the 2-course Advanced Accounting sequence and covers intercompany transactions; partially owned subsidiaries; and parent company vs. entity theory valuation of minority interest in subsidiaries.

Typically Available
Fall
Winter
Spring
Summer
Duration
As few as 11 weeks
Units
4.0
Current Formats
Online
Cost
Starting at $905.00

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What you can learn.

Understand business combinations, purchase vs. pooling of interests, accounting for mergers, consolidations, and acquisition of subsidiaries
Master cost vs. equity method of accounting for operations of subsidiaries and preparation of financial statements
Gain a well-balanced appreciation of the accounting profession
Explore IFRS as well as updated accounting standards

About This Course

This course examines intercompany transactions, partially owned subsidiaries and parent company vs. entity theory valuation of noncontrolling interest in subsidiaries. Topics include business combinations; accounting for mergers, consolidations and acquisition of subsidiaries; cost vs. equity method of accounting for operations of subsidiaries; preparation of financial statements; and home office and branch office relationships. Transferable for UC credit.
Prerequisites
MGMT X 120A, B, and C Intermediate Accounting Theory and Practice and MGMT X 422 Cost Accounting and Analysis, or consent of instructor.

Winter 2026 Schedule

Date
Details
Format
 
-
This section has no set meeting times.
Instructor:
REG#
406154
Fee:
$905.00
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Notes

Internet access required. Materials required.

Deadline
Refunds only available from November 03, 2025 to January 18, 2026
Course Requirements
Course syllabus not yet available.
Book: CONNECT ONLINE ACCESS FOR ADVANCED ACCOUNTING by Joe Ben Hoyle, Thomas Schaefer and Timothy Doupnik
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This course applies toward the following programs

specialization Get ready for the CPA Career Exam with this tailored four-course program covering topics including accounting theory, data science and business systems. Available Formats: Online | In-Person

Get ready for the CPA Career Exam with this tailored four-course program covering topics including accounting theory, data science and business systems. Available Formats: Online | In-Person

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Advanced Accounting

specialization
specialization Advance your career and prepare for the CPA exam with in-depth training in mergers, partnerships, consolidations, and more.

Advance your career and prepare for the CPA exam with in-depth training in mergers, partnerships, consolidations, and more.