ACC 9805
Advanced Financial Accounting · 4 credits · Fall 2026
Requirements
Prerequisite: ACC 9804
About this course
Intended for accounting majors and covering the most advanced concepts in financial accounting. This integrative course requires the student to apply the principles mastered in previous courses and to do so in more complex environment. Thus, accounting for business combinations and consolidated financial statements, which are a major part of the course, require that the student have a good understanding of asset valuation, inventory policies. The course also covers foreign currency translation, foreign currency transactions, international accounting, segment reporting, governmental accounting, not-for-profit accounting, partnership accounting, cash flow statements, and earnings per share.
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