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	Harding University
	Jan 31, 2026   2018-2019 Academic Catalog  Select a Catalog 2022-2023 Academic Catalog 2018-2019 Academic Catalog [Archived Catalog]      Global Search Catalog Search Choose Search Location Select an option Courses Programs Colleges and Departments Other Content Entire Catalog Keyword Whole Word/Phrase Advanced Search Catalog Navigation   Catalog Home    **Return to Current Catalog**    Archived Catalogs    **Programs of Study    University Learning Outcomes    Liberal Arts Requirements    Course Descriptions    College of Arts & Humanities    College of Bible & Ministry    Paul R. Carter College of Business Administration    Cannon-Clary College of Education    College of Sciences    Honors College    Center for Health Sciences    College of Allied Health    Carr College of Nursing    College of Pharmacy    Interdepartmental Programs    School of Theology   My Favorites HELP 2018-2019 Academic Catalog [Archived Catalog] Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to My Favorites(opens a new window) ACCT 402 - Advanced Accounting Coverage of advanced accounting theory and practice issues of financial reporting for consolidations, with an emphasis on merger and acquisition accounting, intercompany transaction eliminations and preparation of consolidated financial statements. Prerequisite(s): Prerequisite: ACCT 302  with a grade of “C” or better. Credit Hours: 3 Term Offered: Fall  Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to My Favorites(opens a new window)
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