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Saddleback College    
  Feb 18, 2018
2017-2018 College Catalog


3 Units 3 hours lecture
Prerequisite: ACCT 1A  
Recommended Preparation: ACCT 202A  
Studies the nature of and accounting for business combinations, preparation of consolidated financial statements (before and after business combinations), accounting for business ownership changes, insolvency (liquidation and reorganizations). Primary focus is the application of Generally Accepted Accounting Principles (GAAP) with overview of some International Financial Reporting Standards (IFRS) impacts.