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ACCT 242 - Advanced Accounting Theory and Practice Periodically
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 & 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
Zarb School of Business graduate students and/or matriculated School of Education
and Allied Human Services graduate students where appropriate.
Credits: 3 s.h.
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