Undergraduate Catalog

ACC 461 International Accounting

The course studies how accounting is practiced in different countries around the world, and students will learn to compare the differences in financial reporting, taxation and other accounting practices that exist across countries. As business becomes more global, an understanding of these differences and efforts to harmonize differing accounting standards grow in importance. The course deals with both cultural issues and accounting issues having the greatest differences between nations.




Prerequisites: ACC 202; Business department majors only or permission of the department.


Bachelors, Undergraduate