ACTG 52

About this course

Presents financial accounting theories and practices related to business combinations and consolidated financial reporting. This includes the development of complex business structures and forms of business combinations; consolidated financial reporting for intercorporate acquisitions and operations; and the accounting for transactions of affiliated companies. Also includes accounting and reporting issues in the multinational business environment. Accounting theory and practice related to the formation, operation, and liquidation of partnerships is covered.

No section is scheduled at Foothill College for Fall 2026. The course can still be offered in a later quarter.

Enrollment availability changes frequently. Confirm status in the official FHDA registration system before enrolling.

Prerequisites

Catalog wording: “ACTG 51A.”

Advisory: “Advisory: Elementary Algebra or equivalent; demonstrated proficiency in English by placement via multiple measures OR through an equivalent placement process OR completion of ESLL 125 & ESLL 249.”

Transfer pathways that use ACTG 52

ASSIST maps ACTG 52 to a requirement in 3 published pathways from Foothill College.

• Bachelor of Science Major in Product Design and EntrepreneurshipFoothill → University of the Pacific
• Bachelor of Science in Business AdministrationFoothill → University of the Pacific
• Bachelor of Science in AccountingFoothill → University of the Pacific