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ACCT 4315. Advanced Accounting I. 3 Hours.

A study of various special reporting topics in financial accounting, students survey financial statement presentation and disclosure requirements for special areas of income recognition and accounting changes, dilutive securities, earnings per share calculations, reporting for business segments and interim periods, and accounting and reporting standards for partnerships. The course also covers multinational enterprises, including foreign currency transactions and financial instruments and translation of foreign entity statements.
Prerequisite: ACCT 3314 with a minimum grade of C.