ACC 4420 — Advanced Accounting
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Covers Securities and Exchange Commission reporting requirements, including segment and interim reporting requirements for large publicly held companies. Focuses on the equity method of accounting for investments; consolidations of financial information and consolidated reporting requirements for activities subsequent to the date of acquisition; consolidated financial statements as they pertain to outside ownership, intercompany asset transactions, and ownership patterns and income taxes; and intercompany debt, consolidated statement of cash flows, and other multi-entity issues. Other related matters covered include multinational accounting for foreign currency transactions and financial instruments, including the currency translation of foreign entity financial statements. Special advanced topics include accounting for partnerships, estates and trusts, fund accounting, bankruptcy liquidations and reorganizations, and accounting for governmental units and not-for-profit entities.
Prerequisites
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 1 | 5 | 21 | 24% | 16.0 |
| Spring 2026 | 1 | 8 | 30 | 27% | 22.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 0% · W 0% · Th 38% · F 0%
Common patterns: async (62% of sections), R (38% of sections) — in patterns, R means Thursday
Professors
Fall
- Francis Melaragni (100% of students)
Spring
- Francis Melaragni (100% of students)
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app