ACC 404 - Advanced and International Accounting

(3 units)

ACC 404 covers advanced external financial reporting concepts. It builds on the knowledge obtained in ACC 401 through 403 and examines acquisitions, consolidations, intra-entity transactions, foreign currency exchange, translating foreign currency financial statements, government, and non-profit accounting.

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.

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

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. describe accounting issues related to business combinations, consolidated financial reporting, foreign currency, and derivatives.
2. explain the fundamentals of accounting for government and non-profit entities.
3. research accounting pronouncements and use professional judgment to provide opinions on the appropriate treatment for unfamiliar accounting problems.

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