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Satisfies the accounting capstone requirement for accounting majors and serves as evidence of the culmination of the Common Academic Program. Study of advanced financial accounting topics including consolidated financial statements and accounting for business combinations, multinational subsidiaries, and foreign currency transactions. A case based practical role play experience as an accountant and a case based analysis addressing fraud and the consequences of unethical behavior and the important role accountants play in protecting the public interest and serving society in general are integrated into the course. Prerequisite(s): ACC 306 with a minimum grade of C or permission of Department Chairperson; Senior standing.