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    Hofstra University
  Nov 22, 2017
2007-2008 Graduate Studies Bulletin [ARCHIVED BULLETIN]

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ACCT 242 - Advanced Accounting Theory and Practice

Semester Hours: 3
Statements and pronouncements of the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, the American Accounting Association, the Securities and Exchange Commission and the Governmental Accounting Standards Board are analyzed. Advanced theory and problem-solving in partnership formation, operation and termination; and mergers, acquisitions and the resultant financial reporting are studied. Accounting application issues in governmental and not-for-profit entities are discussed. Computerized accounting information systems are also analyzed.

Prerequisites & Course Notes
ACCT 124 or approved equivalent, and BCIS 203 or approved equivalent. Not open to students who have taken ACCT 125 or equivalent or ACCT 241. This course is open to B.B.A. students in the second semester of their senior year provided that they have been admitted to either the M.S. or M.B.A. Program. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.

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