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ACCTG 313. Advanced Financial Accounting I. 3 Credits.

An expansion of intermediate financial accounting. Specialized financial accounting topics, including price-level accounting, accounting changes, cash flow statement preparation, tax allocation, accounting for leases and pensions, special sales arrangements and partnerships; AICPA and FASB pronouncements affecting accounting practice.
P: Acctg 301 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Fall Only.