University General Course Catalog 2018-2019 
    Apr 24, 2019  
University General Course Catalog 2018-2019
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ACC 604 - Advanced and International Accounting

(3 units)
Accounting for groups of companies. Subsidiary affiliates, joint ventures, segments and partnerships. Stock exchange regulations and reporting. International accounting.
Per university policy, students may not attempt this course more than twice.

Prerequisite(s): ACC 403  with a “C” or better or ACC 603  with a “C” or better.

Units of Lecture: 3
Offered: Every Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. demonstrate a working knowledge of the more complex accounting issues related to business combinations and consolidated financial reporting.
2. analyze accounting concepts related to derivatives and international aspects of accounting.
3. research accounting pronouncements and to use their judgmental skills to provide opinions on the appropriate treatment for unfamiliar accounting problems.
4. explain the emerging issues in accounting under consideration, or subject to recent pronouncements, by professional standard setting boards.

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