ACC 304 - Advanced Accounting Theory

Credit Hour(s): 3
A study of selected advanced topics in financial accounting, including consolidation of subsidiaries into parent company financial statements, accounting for transactions denominated in foreign currencies, the translation of foreign currency financial statements into US dollars, reporting requirements of the US Securities and Exchange Commission, and accounting for liquidations and reorganizations. 3 Credit(s).

Prerequisite(s): ENG 112 - Composition & Research with a grade of “C” or higher. ACC 302 - Intermediate Accounting I
Course Session Cycle: Fall Semester
Course Yearly Cycle: Odd Years