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).

This course is designated Writing Intensive; a grade of “C” or higher in this course is required for this course to count toward the six-credit-hour Writing Intensive graduation requirement for Ferrum College. A student cannot earn a grade of “C” or higher in this course unless he or she earns a “C” or better on the writing assignments required by the course.
Prerequisite(s): ENG 102 with a grade of “C” or higher. ACC 302.
Course Session Cycle: FA
Course Yearly Cycle: ODD