Apr 21, 2026  
2026-2027 Undergraduate Catalog 
    
2026-2027 Undergraduate Catalog
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ACCT 403 - Advanced Financial Accounting

3 Credit Hours
Application of accounting theory to complex business transactions, including mergers and acquisitions, equity investments, and foreign currency translation. The course also examines accounting and financial reporting for governmental entities, not-for-profit organizations, and partnerships, emphasizing key differences from for-profit accounting standards and the implications for financial statement analysis.

(RE) Prerequisite(s): ACCT 304  with grade of C or better.
Registration Restriction(s): Majors in the Haslam College of Business.



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