In-depth study of the accounting and reporting issues related to consolidated financial statements with an emphasis on consolidation theory, procedures for eliminating various intercompany transactions, and accounting for business combinations. Other topics include partnership accounting, international operations and corporate insolvency. 


To find out more about individual sections of this course, please use myACCESS.








For questions regarding this course, contact the instructor or COD Online support.

Credit Hours

3 credit hours (3 lecture hours)


Accounting 2242 or equivalent or consent of instructor.

Technical Requirements

Students must have regular access to the Internet and a computer. Courses are administered through Blackboard, so students will also need a compatible OS and browser. A list of recommended software can be found here.