SUNY Oneonta

ACCT 321 Advanced Accounting


Accounting principles, concepts, and procedures applicable to partnerships, mergers and acquisitions, and consolidated financial statements; fundamental aspects of international accounting principles. Students will be expected to do all hand-in homework problems in properly formatted electronic spreadsheets. Other written assignments will consist of using word processing software in preparing memoranda and letters to hypothetical clients to answer questions regarding contemporary advanced accounting topics, and responses to issues raised in textbook or handout cases and Internet research. Offered Fall only.

Prerequisites: JrS, ACCT 232 or 312 with a "C" or better and PACC major.

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