ACC 401 - Advanced Financial Accounting Credits: 3

Third of three courses involving an intensive study of accounting concepts, theories, and practices relative to external financial reporting. Topics include consolidated financial statements, accounting in the international environment, and governmental accounting. Issues relating to full disclosure and the role of the Securities and Exchange Commission and professional accounting organizations in financial reporting are considered.

Prerequisite(s): ACC 311 with minimum grade of C
Graduate Credit: This course is available for graduate credit.