ACC-401 Advanced Accounting I
Advanced Accounting I is the first semester of a two-semester sequence of courses that provide a review and introduction to both the concepts and technical issues associated with more advanced accounting topics. In this course complex consolidated financial statements will be addressed in detail, along with accounting for various types of subsidiary investments. In addition, interim and segmental reporting will be discussed. International operations and foreign exchange translations will also be covered in-depth, along with derivatives. Related professional pronouncements will be introduced as well.
Advisory: It is advisable to have completed ACC-201: Intermediate Accounting I, with a grade of C or better, in order to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required.
Prerequisite
ACC-201