ACC 321 - Advanced Accounting

Institution:

Doane University

Subject:

Description:

This course focuses primarily on financial accounting concepts and methods of analysis applicable to accounting for (1) combined, consolidated financial statements; (2) multinational accounting issues (foreign currency transactions and financial instruments, and translation of foreign entity financial statements); (3) governmental and not-for-profit accounting; and (4) a sampling of other accounting issues to be covered as time allows (such as accounting for partnerships, SEC reporting, and interim and segment reporting). Upon successful completion of this course, students will recognize the ethical implications and understand the precise accounting terminology and rules and procedures related to combined and/or consolidated corporations, as well as other entities, including governmental and not-for-profit organizations. In addition, students will recognize and account for transactions with foreign countries that have currencies other than U.S. dollars (foreign currency exchange rate differences), and be able to translate and/or restate financial statements that are denominated in currencies other than U.S. dollars. Prerequisite: ACC 232 with a C- or higher or permission. Offered alternate spring terms.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.doane.edu

Phone Number:

(402) 826-2161

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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