ACCT 4320: Advanced Financial Accounting [BBA] (3)
Lecture: 3, Lab: 0, Other: 0
Study and application of financial recording and reporting for business combinations, emphasizing the cost approach of applying the purchase method; partnership accounting, including formation, operation, ownership changes and liquidation; and fund accounting for governmental entities. Study of International Financial Reporting Standards (IFRS) on related topics. Pre-requisite: ACCT 3320 and the successful completion of ACCT 2101, ACCT 2102, ECON 2105, ECON 2106, ENGL 1102, and MATH 2040 with a C or higher in each; at least 2.1 Cumulative GPA; at least 2.0 Institutional GPA.