[{"run_id":"20260906T231458-5fdd2fff","semester":"1272","observed_at":"2026-09-06 23:14:58.172943+00:00","record_version_id":"dee22613b1417c4b10ec091fa8a4fadd41635f56319d49f8542e46b996b989e1","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"20260907T155543-ce3781c4","semester":"1272","observed_at":"2026-09-07 15:55:43.033547+00:00","record_version_id":"dee22613b1417c4b10ec091fa8a4fadd41635f56319d49f8542e46b996b989e1","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-03b0bbb9723907cf3d1b41cf0bb34837dc398e42","semester":"1262","observed_at":"2025-04-16 05:20:33.104844+00:00","record_version_id":"91c48b6db558cc6a82d02d6dd8b9a99f45d313725ae32a1e04256b84a65604d2","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-0837245627eb714ae6bb0375f7abe8f41042011f","semester":"1262","observed_at":"2025-04-16 05:20:33.104844+00:00","record_version_id":"91c48b6db558cc6a82d02d6dd8b9a99f45d313725ae32a1e04256b84a65604d2","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-08c92e359bbbc110b0778b7e0b15d6f40000e6b1","semester":"1262","observed_at":"2025-08-21 07:05:14.730696+00:00","record_version_id":"e14aa5a788d90c085963565d42276ddfbf475f2aa0d80b7456fed395a1557e1f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-0944d76440dc778fbb89626058c10451009ce9c6","semester":"1262","observed_at":"2025-05-21 03:36:18.194118+00:00","record_version_id":"0cfc3ee77c6b476bdf2a47c4c8e77b47d103dac0dcde87f14b9ff0d5d153b508","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-0a7f4bce29c816ef4d3d71b4eb8a2a3e15e33cc1","semester":"1262","observed_at":"2025-06-18 20:04:02.695444+00:00","record_version_id":"02c27f028b83b9d7b8b42f99564533c6269eceb6efec71eaa71a8eaa5ccc794f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-0ab917f827a7de22ebdc1087114d377a31c4687b","semester":"1262","observed_at":"2025-05-22 02:11:02.531191+00:00","record_version_id":"edc32b6b867bd8cdcf2b415be3261112cac30c1d0c4b35f4e6535161a0c62b1f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-0c40ecab4b6db9333d1f18aef816e3ee659e300c","semester":"1262","observed_at":"2025-05-25 18:02:34.797617+00:00","record_version_id":"f1d0eb989b960f4a647aaa6c4de3901e0c1b88ad95a5d78d882a0db11825aadc","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-0cb4d29a588ec7f11c7e00b7cf5dc3a0d23d0349","semester":"1266","observed_at":"2026-01-22 01:00:26.555427+00:00","record_version_id":"473e7282c50fbb361a125638f656a5ffd74b53112a6f1b095b20ad9c806a4766","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-11c30ec39e91498cbfcf3a923c53a4b03e387280","semester":"1262","observed_at":"2025-07-20 04:58:26.847117+00:00","record_version_id":"9b90c03308c9aea35bd71c8e47fa9ea4bf84d8c85fe0da9dba4c2b8b286d7323","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-13cd500edf2587e9a3428f326253738fbea965ea","semester":"1264","observed_at":"2025-12-14 04:50:04.653658+00:00","record_version_id":"222ed01f68d2577aea8c5c4f2b42e5854c82a527eb40242ba0ba2c7f2aa0e3c9","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-1da08b2de39f05e6bc877c189fc2fd6eeda563f5","semester":"1262","observed_at":"2025-07-01 00:03:56.707251+00:00","record_version_id":"fedcdbd6f99ac9b4b61e048098bcb45bd5888d3a81cb44baca44ab8b84d76886","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-2031af47efe133b0e7877f433286ff07385afc41","semester":"1262","observed_at":"2025-07-02 20:16:45.749584+00:00","record_version_id":"539f71d7aeb50a71084f3ebb3f51dd834eb9dcb8785876f899ad4e9df20f6bd9","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-238eba6f32fbc30407f616dd0628ff02a2a824dd","semester":"1262","observed_at":"2025-08-17 05:15:07.788352+00:00","record_version_id":"10b9a4897862bd2aeba56e354f36655991087caea9770ae7e0a82bc1be41a92c","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-25f0ff56bc4d80f8a8afa1a0bcce8dae6fddb5e5","semester":"1262","observed_at":"2025-05-25 17:20:25.942090+00:00","record_version_id":"10816fe1abbff17fe60c19020008eef447ab4d6054dad2e8a2a5e53532bf9c47","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-2923f91826ce253b7aeefa9f75b4a39fe4c80ff0","semester":"1262","observed_at":"2025-08-10 05:10:25.938416+00:00","record_version_id":"9c769014812f2e482be34548e618c03dbb1f4baec61dd31aac099118a2f22855","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-2a05214a4023e0157fa6f7d188c85308f714176c","semester":"1262","observed_at":"2025-09-07 04:56:38.255315+00:00","record_version_id":"928a6f97863d23143e2c351604c937198bc28d2871fdd96bd71393f0bb9d4c98","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-2b1b8e39131de92b94620b25c5bbb25690efed4c","semester":"1262","observed_at":"2025-06-01 07:54:53.913454+00:00","record_version_id":"d58402fc35a60d95b158ff642dba66737c07ec0906a7efe45fb8ce27274d4ee2","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-33a1225644e5a5855d60f66e65413946e72fedf4","semester":"1262","observed_at":"2025-06-22 01:52:05.152650+00:00","record_version_id":"a252e2de955638b0cc05bdd8f07f00199e087cb9f30a50e859369081457b9557","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-3b89c83dbf5208e13756184de1f2b2d0c09af35f","semester":"1262","observed_at":"2025-06-30 06:40:10.235522+00:00","record_version_id":"52a6d6b4e1b244613957935985aa121bf7a593d05f065280c23366b5800f9155","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-3c3eebf7f35c39364b445a2fa5a112ce28dbb4a1","semester":"1262","observed_at":"2025-06-01 17:03:59.062985+00:00","record_version_id":"c6dc1c286c41172be75563dad3f218d26b613d119de2218babec771edfa516b3","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-3fa4dd71391f1c9cf4ab2216680bbc428689f92d","semester":"1262","observed_at":"2025-05-25 01:15:58.180530+00:00","record_version_id":"7a785e61b947a84ee82ca48cdba7ade7eb8a147a7bfb080c2645d5f7349ba442","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-4040aa216da722a34483f68fc1e129ea571ae08d","semester":"1262","observed_at":"2025-06-01 07:27:39.695506+00:00","record_version_id":"e2eddd7276123c67b2bcbb5d701303a6602b4aadacf2de73d0bdfeccdf1e5282","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-454d53cd690294459f8ad0793cc3ed562060e56c","semester":"1262","observed_at":"2025-05-25 01:34:00.536004+00:00","record_version_id":"00bcb0dc89f9f01c758e684a2db7a8d4fcba74e137bd47058b02a3a43a304f69","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-486f091e051fdb4ccdb80ee7b4fb0a5814510324","semester":"1264","observed_at":"2025-11-16 05:32:31.273726+00:00","record_version_id":"889451a7e0369308f6c930ab7b51a5301e3a99e1e7671b8bb1755a32ee09cfea","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-50393cfc5fd5598d4f4731ef1919f2ff53af07d9","semester":"1262","observed_at":"2025-06-30 06:05:57.438846+00:00","record_version_id":"5f4ef34b88c6169d64cda2656554d0a37f89256953487445d39c72fb0a224dc5","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-50f6947786b208c800db8bbd0cec84a8f0f187d2","semester":"1262","observed_at":"2025-06-02 03:49:42.915428+00:00","record_version_id":"b3808fb3848db56d72b0579f46eef79df9de71f7c515361050ffe9982e6c0db7","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-51d86ed4082dced3803c295419b0ec8440942016","semester":"1264","observed_at":"2025-11-12 04:50:41.141307+00:00","record_version_id":"97bb4fe6b58f4541e23d2d69dfcb06c68687d0bc49fa135632905957aa947fc4","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-53101bd1c10db0d00d094e4c9154d4c244ff23d9","semester":"1262","observed_at":"2025-10-05 04:58:05.366968+00:00","record_version_id":"bc20cbcf2cb9071516d455fd9d31c2d4bcfcc5acb2012b8fde1178f6e7a6d63b","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-58751151c564e11c5cb8aedd3a2d3527c22f73eb","semester":"1262","observed_at":"2025-06-01 06:59:01.536576+00:00","record_version_id":"d58402fc35a60d95b158ff642dba66737c07ec0906a7efe45fb8ce27274d4ee2","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-5c4c8d3701a333ba4ddadef7d0b5dde8440fcdf0","semester":"1262","observed_at":"2025-06-01 01:57:51.256704+00:00","record_version_id":"5abfe11446c5115e4de5b5c659e26bf388468af203e52410429d78fd5b71e1d1","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-5d20d9f81651d3c83fcaa2fd10870ce6e5d5a685","semester":"1262","observed_at":"2025-05-21 16:48:48.484741+00:00","record_version_id":"cdf2343dfd17b882ee6548bbd06b567cf0de28a12be31ba5d54552da83ec170d","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-5feaebf2ab37051c86ad360cc0fa0d7e0e2ea295","semester":"1262","observed_at":"2025-05-24 15:58:23.378859+00:00","record_version_id":"41752d2268de599d6e162e23fbe4b77f31abfb052783a82343e1f19b97940b84","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-60949965544fce098cc006354e201149005fb77b","semester":"1264","observed_at":"2025-10-26 05:07:14.077864+00:00","record_version_id":"84656c3ab9531bd3a2a47c23f3284b6a01eb95b073f30104ef6a861073d4cb01","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-639225ac3addf8522f1d30cb4fe26054ea7f8c49","semester":"1262","observed_at":"2025-06-01 08:14:42.497608+00:00","record_version_id":"c304b31f215bac4a691b7718e557e04cc761e1e75d0f75d885143183bef034ce","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-64093b17b3a9c67a41aa33eb37adb53ec38df714","semester":"1262","observed_at":"2025-05-22 02:11:02.531191+00:00","record_version_id":"7ac0cc972d8491b5b35d36b3713c2f2980bdc2ea38727bcdbbc8c46c559490c7","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-6885b56099f55e08aa0205546369fb0381d50e13","semester":"1262","observed_at":"2025-07-13 04:59:22.367394+00:00","record_version_id":"1571597f114cdb8aaa723928385135c6e8cedec29d13711ecd3ef6daf3cf218f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-69d4b2b16e8268f75b6390b3a0e2ce8bf73999da","semester":"1262","observed_at":"2025-06-30 03:21:29.925498+00:00","record_version_id":"ee73e492a9b3af3a2ba4359d131cbd65c96bcf3ed7726e92d5160df5d9a7ddcf","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-6b29c3e0673b2f9a736d2363db5409e03d5b3ed4","semester":"1264","observed_at":"2025-12-03 12:33:41.418072+00:00","record_version_id":"d2396e42300005067d6d04e0ecb751ddc5d9eddb98adf6b8999539e9000d743b","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-73259984748de484976ef2ad56ad7ab3d4cb4518","semester":"1262","observed_at":"2025-06-26 08:27:56.461216+00:00","record_version_id":"7cdba95fe267b8caf303135b09f965b372a969f2055740c2a4c6a3e72648253f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-741602fbc6252c232a0b9e6bc1a9ae3101625f5a","semester":"1262","observed_at":"2025-06-30 22:49:32.522034+00:00","record_version_id":"6df69d7b07ac89ed08d74e1d5fb0462e6b7b16c61a04527bd9b7453dd611a4dc","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-7774f45558276ec29bf626e58fffb4a27bdbb2a9","semester":"1264","observed_at":"2025-11-01 11:49:36.359151+00:00","record_version_id":"1846f91ea19ac514372620eb7481e39231c83e9ceb7158dee1b372eecafab7c8","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-7ab7c5e783fc8ebef8b8ee8cea019ee37a72ce74","semester":"1262","observed_at":"2025-09-28 04:58:07.340658+00:00","record_version_id":"8a89dc8524e4601c3a814a68c0deb9ab1a3ac2e1e3dc82a49128d5905e96c2ec","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-7b2f22d83ea05055ab90dcb77dc802382cccc6f7","semester":"1262","observed_at":"2025-05-21 17:56:46.096741+00:00","record_version_id":"8fd44c9a6d085b11a6cd9859c8a63fa537664eaeef9f89ae99006a5349f29f03","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-7ca1175502be18eb51f7b016818a884a43fd4ebb","semester":"1262","observed_at":"2025-07-29 06:28:23.644795+00:00","record_version_id":"1477008b30195e8aedf414177b446202d27bc291e474d7a7c76b389738bbb7d0","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-7d8cee5e42602ad9ba5dc0322085af2fa0dffaac","semester":"1262","observed_at":"2025-05-22 01:15:19.291664+00:00","record_version_id":"249f25115a9187f35b2c2d5ed5018f3dfc412ec0df489e0fbe13ea5f13d38ec7","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-81a0d6a7f668c98c59bd05fa988aa079c5ad1f68","semester":"1262","observed_at":"2025-05-31 07:49:50.419452+00:00","record_version_id":"479bc108d4f2fc3140ff014067b35abf8adc63ce4111206e462c433d1ad11f9e","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-82f31c08c746a214872494cde6ecaeb9330441b4","semester":"1262","observed_at":"2025-06-17 21:26:08.547156+00:00","record_version_id":"4d529bda31f35dd56a491e3eb0828906d56cc513ad417eb274ad657b6966e862","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-84c248343c5a99ab42c5616c594812a5e3e31cbb","semester":"1262","observed_at":"2025-07-04 06:00:07.487827+00:00","record_version_id":"9ee4236f5ea4ff507d4fd1c3ed8f08660ed26b62d90bb0ef0d8342f60298ca8f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-86334e7275e315853287e8580c35456c68df800b","semester":"1262","observed_at":"2025-05-22 06:53:03.336354+00:00","record_version_id":"e631426e3e56de48136c807b1ad5bf8afaca60d0785428fc2bbc0f760e389d58","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-8686dc1664f93a6c05f50321410961b39b12f91b","semester":"1262","observed_at":"2025-05-28 10:17:41.595894+00:00","record_version_id":"be2612b8cefc6d508c5b179097c384191138c66e40a106dc4dd028909cf20dca","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-86d941366886c9a14a2581c04e20d0bdd25e1b02","semester":"1262","observed_at":"2025-08-31 04:54:14.656039+00:00","record_version_id":"913a65ac524c8fe7e8a478ad5a645873f76c975742fc6ca63978d4a3a84cff65","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-8ba1d2e6cfbb1525b4f9f769ec164fb6ad0f237a","semester":"1262","observed_at":"2025-06-02 05:22:45.010398+00:00","record_version_id":"b253982ad48e65d92505e128cddce2deb855d49bb6a7572055ae84ba041ad48d","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-90e5aa456689a3b222016c05c319bbcd0bddd453","semester":"1262","observed_at":"2025-05-25 02:00:10.037905+00:00","record_version_id":"ba464820cd0cce8be9f67d0672d8125e4155c34cef9a46a10e7c46fedd71577a","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-92d960aa7e4cd6e4c9ac8b2e232092904038e9e4","semester":"1262","observed_at":"2025-06-08 01:50:46.451351+00:00","record_version_id":"61377478cc8cd46a23e9e8fcf4c24463c67760b99c943616b6668dbc60d36ec4","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-94002ae588a8f71eca6d64105f2e603e8587293b","semester":"1262","observed_at":"2025-05-21 09:01:16.021508+00:00","record_version_id":"fdaf8cb5a03f3657f0e578faedff9ac53c04d98ffe42757923b86452a7ea6b28","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-9dd575e013c5c6e000ab3ad2d1288cc1dd9c96dc","semester":"1264","observed_at":"2025-12-21 04:47:46.589081+00:00","record_version_id":"d0bbab553da71f4155dcdb6d66d53e89bcc8986b4d74d99a619d200e224b552d","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-a1ea26ed78cbd6e94bc3221e50a6ed9b6bf43871","semester":"1262","observed_at":"2025-05-25 09:16:55.180581+00:00","record_version_id":"849c4eaeee42e29d09e0022b67bdbb24502da35a386503154dec0d46d6aceca2","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-a76a3505853d5ea9c13bb98472b87361d469e2ee","semester":"1262","observed_at":"2025-05-28 18:03:41.793846+00:00","record_version_id":"0b822561862fd610d26791dc7eaf1914854bdd037e81b7ee4914dae38b6b7168","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-b285d591f6acf3aa1910e02edc297664db86eb8c","semester":"1262","observed_at":"2025-06-10 22:48:22.460295+00:00","record_version_id":"454fad42f8f7535b720d775dffc992e56acd1a29dbee0f3c9eab2bebd5c4ce4f","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-b79af756e4f00ba98231feb859ed8e98239eb811","semester":"1262","observed_at":"2025-05-22 02:47:56.931581+00:00","record_version_id":"9d7edf39f6400acd15f13915e072e09d3b331da5a5d8cc8f309accdbaa1a3529","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-b89e05b94730c6471439082d9279c0a834a4aeec","semester":"1262","observed_at":"2025-08-26 20:25:42.325239+00:00","record_version_id":"19692879f56b49864c6d7589006ccd559cd969da49f86923844d58f62d7494fb","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-b9279a12d1f2688df9e556183c94d41a89e431dc","semester":"1262","observed_at":"2025-07-06 01:49:47.203835+00:00","record_version_id":"df6d5e4e60c3b34ffe631a1df86378cdaa32ee8dd893b5dd117bf4c837604529","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-bbdc905e96cc681a5e9a8b02c795b682206e36d1","semester":"1262","observed_at":"2025-06-25 08:02:45.445730+00:00","record_version_id":"3b5fd03f954c22fcc235534418ca0d129b4b13d75cdb740944292982a22e6f2b","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-bde225b5243a13d81827aa173e39c78a652b54a0","semester":"1262","observed_at":"2025-05-23 07:22:33.219345+00:00","record_version_id":"51a91ab24aa464fb3d80472db02bad87aa4c15f4ad1315ba2e98d03b83b119a9","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-c1fac4cbfde737f4f4ac02cdf15e6f5a9b5b676d","semester":"1262","observed_at":"2025-05-22 01:15:19.291664+00:00","record_version_id":"249f25115a9187f35b2c2d5ed5018f3dfc412ec0df489e0fbe13ea5f13d38ec7","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-c6b62be45f8a13cba109ef2a7741b9cd9a6b8272","semester":"1262","observed_at":"2025-08-24 08:48:09.035112+00:00","record_version_id":"452233365db5339c55f974af72965bb789c3eb60ef72216e6d334c8d9f7928b9","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-cc83f62cb6db61f39320916d819ad48ce55cd96d","semester":"1262","observed_at":"2025-05-22 00:45:35.735230+00:00","record_version_id":"228a0691f03909268ac3f5494743803b8502575161b0cb51d7b1ddb8433bb2a0","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-d33818a01b6b4c5e2902e704da6e5b713742d4dc","semester":"1262","observed_at":"2025-10-13 10:46:24.251475+00:00","record_version_id":"f7bba22fcd503e2bf1ae3d1b64080bd6f7fc8c9514b6a27a26b5f94153ade94e","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-d3c17db9832d3064916046caf891dd23f10b1bb9","semester":"1262","observed_at":"2025-08-26 11:30:42.288639+00:00","record_version_id":"7c88f34ccf02a94b13e19c7e925db0c3ada384088d5c47fc99bbafe435f2946a","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-d4ee226dc44268e9b6767fb9f5f20343322f494b","semester":"1262","observed_at":"2025-06-15 01:52:23.911697+00:00","record_version_id":"f92b3b90e8a9aaf65b6f7ad4dbd809cb838de33faa3a28a7eb849a5b4843aefc","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-d8f9fc7f136e2033556d9d65bbdbdf33425dbdc9","semester":"1262","observed_at":"2025-05-28 16:48:12.400438+00:00","record_version_id":"898ed2cbde8c3a838f7c93ea6451b18bf594a94f6267cc1fb3fa6d0c32340e2c","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-dbbc9739c616c3846b2e796e00a36fa41225f7d8","semester":"1262","observed_at":"2025-06-01 17:47:19.325144+00:00","record_version_id":"138d1d3faca9e431d8b2b014b4fef6f241187e292467ebed92c38766ccd5d519","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-dbe5f2d24b48c3177297a3d69c553cc9d1194bac","semester":"1262","observed_at":"2025-09-14 05:00:27.366070+00:00","record_version_id":"e4013e15bc46e42e63ee70228db4b1bdbf28511ea7591a465de946b58757ed9a","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-dd357dc2758e9e282c30988a527ce37de92593b9","semester":"1264","observed_at":"2025-10-19 01:39:41.951404+00:00","record_version_id":"d58439ec88ac0363850d401b7044b52bf177ae45903484bedc6bc1cb14614af3","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-de74de559e409a3fe668685e28043b888d2e6841","semester":"1262","observed_at":"2025-06-27 07:38:50.882897+00:00","record_version_id":"9c6a1d501ad652f7bdf9e5ba1e53058ff8c79bd9311600ae151c29fbd4baf463","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-deca7188cf536ade3203cd88b52a45e92a059617","semester":"1262","observed_at":"2025-06-27 00:37:46.087071+00:00","record_version_id":"4a7dc03d96fb47bf2c42146ac4acb91d3e39bcee2d24e9cc2c290813b199514d","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-df60fa9ac3931c5612b0fa641b7a6f5fbec86fab","semester":"1262","observed_at":"2025-05-24 06:36:37.554678+00:00","record_version_id":"ef17d22144166173a08e3c0fc59499bc2b62cff855cb591b5d8b998435eeb13a","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-e339da2d849aaf8bb4dceca07a84728af23cf755","semester":"1262","observed_at":"2025-07-23 08:49:22.748925+00:00","record_version_id":"3378f94ede3d36cb08c1ccb0b651a8db3005e5fda160cec54bc4b1e872a824b9","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-e934b1784835f5d36ae9b7ef0992b11e72c39142","semester":"1262","observed_at":"2025-06-01 06:21:25.219533+00:00","record_version_id":"ae5482eb62f14519dba9ca03a505d08fd890e3624842158d38e5d4bb6b6c4118","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-ef471690c082448deebd2687eab84b0b78813c36","semester":"1262","observed_at":"2025-06-29 01:47:56.317645+00:00","record_version_id":"652e64fb55b4e008356241b7944b2aa037ff9845dfc7027f006050f10bc1dd5d","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-efc4e8e2cd7c3f68e059a308990c00c77c7611eb","semester":"1264","observed_at":"2025-10-16 05:48:13.935141+00:00","record_version_id":"39349caeadd10e8e4142fa5134f7927ca73f386f54027d02f1818f5b5ec4474d","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"},{"run_id":"legacy-f18b7749725097d41f69c60779ff38cf073b93b3","semester":"1262","observed_at":"2025-05-21 19:52:03.259353+00:00","record_version_id":"f66e3df9a8a344840304492ab3595e2a5a7bfef4a1d9514bee5aa55218dfba7c","course_id":"ACCTIS 406","course_uid":"course_cd4323382568a099d8b4b672","catalog_version_id":"6b3f1fb3b934f4c5a8197a7c43777094ce16b6c6c74472339b9f2545672efbf1","course_number":406,"subjects":["ACCTIS"],"title":"ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES","description":"Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.","requirements_text":"ACCT I S 302,702, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange program"}]