University General Course Catalog 2026-2027 (DRAFT) 
    
    Jan 31, 2026  
University General Course Catalog 2026-2027 (DRAFT)

ACC 604 - Advanced and International Accounting

(3 units)


This course provides students with more in-depth technical financial accounting knowledge related to equity accounting, consolidations, mergers & acquisitions, and foreign currency transactions.

Per university policy, students may not attempt this course more than twice.

Maximum units a student may earn: 3

Prerequisite(s): ACC 403  with a “C” or better or ACC 603  with a “C” or better or admission to the MAcc program.

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

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the more complex accounting issues related to business combinations and consolidated financial reporting.
2. analyze accounting concepts related to foreign currency issues. 
3. research accounting pronouncements and use professional judgment to provide opinions on the appropriate treatment for unfamiliar accounting problems.
4. prepare a complete set of consolidated financial statements.


Click here for course scheduling information. | Check course textbook information