Course Instructor
Prof. YU, Harry
Course Description
This course, Mergers and Acquisition Accounting – Process and Best Practices, introduces undergraduate students to the fundamental accounting principles and processes involved in mergers and acquisitions (M&A). It focuses on how financial information is used to evaluate potential acquisition targets and the subsequent accounting required after a merger. The course emphasizes practical applications of accounting data, helping students understand its role in strategic decision-making within the M&A context. Key topics include financial statement analysis, basic valuation methods, and an overview of the due diligence process. The course also touches on the legal aspects that influence accounting practices in M&A transactions.
Course Learning Outcomes
CLO1. Understand the basic accounting principles and processes related to mergers and acquisitions.
CLO2. Analyze and interpret financial statements to evaluate the financial health of potential acquisition targets.
CLO3. Learn fundamental valuation methods and the role of accounting data in determining acquisition decisions.
CLO4. Gain an understanding of the due diligence process and its importance in M&A activities.
CLO5. Explore the legal factors that impact accounting records in M&A transactions.
CLO6. Convincingly communicate and present one’s evaluation and analysis of a proposed merger deal.
Course Prerequisite(s)
ACCT1101 Introduction Financial Accounting
Offering Semester in 2025-2026
First Semester
Major/Minor (Course Category)
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