CARLETON UNIVERSITY 
BUSI 3001 - Accounting for Business Combinations 
Final Examination Guide and Notes 2024 
 
Part 01. About This Guide 
Part 02. Sample Final Examination Paper 
Part 03. Suggested Solutions to Final Exam Paper 
Part 04. Final Examination - Hints and Tips 
 
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Carleton University - BUSI 3001: Accounting for Business Combinations

C$35.00

ACADEMIC YEAR 2023 - 2024

University	Carleton University
Study Level	Undergraduate
Course Code	BUSI 3001
Course Name	Accounting for Business Combinations
Notes Title	Final Examination Guide and Notes
Page Length	37

A comprehensive and easy-to-understand set of notes covering all examinable topics for the BUSI 3001 - Accounting for Business Combinations at Carleton University. These notes offer vital information on exam format, what will be on the exam and key concepts you should be focusing your studies on. The purpose of this guide is to provide a logical structure for the topics that make up the course; to emphasize and explain the important concepts and methods in each topic; and to provide initial examples to which the concepts and methods are applied. This guide will get you way up to speed on the course you'll know it so well, in fact, you will pass the end-of-semester final examination.

Offered by Carleton University, BUSI 3001 dives into accounting intricacies of mergers and acquisitions, emphasizing consolidated financial statements. The course explores equity accounting, consolidation methods, foreign currency translation, and other advanced financial accounting topics for investments, subsidiaries, and joint arrangements.

✔ When you've completed this course, you should be able to:

Understand advanced financial accounting principles
Apply accounting techniques for non-controlled investments
Analyze business combinations and their accounting implications
Perform subsequent measurements for wholly owned investments under control
Manage intercompany transactions with wholly owned subsidiaries
Handle investments in non-wholly owned subsidiaries
Account for associates and joint arrangements effectively
Address reporting issues related to control investments
Navigate foreign currency transactions in accounting processes
Translate and consolidate financial data from foreign operations
Apply accounting principles to not-for-profit organizations

COURSE CODE	COURSE NAME
BUSI 1002	Management Accounting
BUSI 1004	Financial Accounting for Business Students
BUSI 2002	Intermediate Accounting II
BUSI 2005	Income Tax Fundamentals
BUSI 2121	Introduction to Organizational Behaviour
BUSI 2204	Basic Marketing
BUSI 2504	Business Finance I
BUSI 2505	Business Finance II
BUSI 2601	Business Law
BUSI 3001	Accounting for Business Combinations
BUSI 3502	Investments
BUSI 3512	Derivatives
ECON 1001	Introduction to Microeconomics
ECON 1002	Introduction to Macroeconomics
ECON 2030	Intermediate Microeconomics II
ECON 2102	Intermediate Macroeconomics I
ECON 2210	Introductory Statistics for Economics
ECON 2220	Introductory Econometrics
ECON 4706	Econometrics I
ECON 4713	Time-Series Econometrics
STAT 2606	Business Statistics

Carleton University - BUSI 3001: Accounting for Business Combinations

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