University General Course Catalog 2018-2019 
    Apr 24, 2019  
University General Course Catalog 2018-2019
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ACC 404 - 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.

Maximum units a student may earn: 3

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

Grading Basis: GRADED
Units of Lecture: 3
Offered: Every Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. able to prepare consolidated financial statements.
2. research issues related to consolidations using FARS.
3. account for the formation and dissolution of partnerships.

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