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.

Undergraduate Catalog

SUNY Oneonta

Correspondence Directory

The College Calendar

The College and the Community

Admission to the College

Undergraduate Expenses

Financial Aid

Student Life

Academic Programs and Degrees

Academic Policies and Standards

Academic Advisement Center

Continuing Academic Planning

Declaration of Curriculum Majors

Curriculum Minors

Undergraduate Degree Requirements

General Education 3

General College Degree Requirements Chart

Degree Credit

Grading System

Grade Change Policy

Interim Progress Reports

Academic Progress

Superior Performance



Schedule Changes

Grade Reports

Applying for a Degree

Leave of Absence

Withdrawal from the College


Course Auditing

Seniors Taking Graduate Level Courses for Graduate Credit

Student Records

Special Academic Programs

Academic Departments, Programs, and Courses

Key to Course Descriptions

Course Numbering System

Courses Not Regularly Offered

Course Index

Africana and Latino Studies




Center for Academic Development and Enrichment Program

Chemistry and Biochemistry

Communication Arts

Earth and Atmospheric Sciences

School of Economics and Business


Secondary Education and Educational Technology

Educational Psychology, Counseling and Special Education


Environmental Sciences

Foreign Languages & Literatures


Health and Fitness


Human Ecology

Interdisciplinary Studies Program

International Studies

Mathematics, Computer Science and Statistics



Physics and Astronomy

Political Science

Professional Studies Program


Religious Studies Program



Women’s and Gender Studies

Chancellor's Awards and Board Members

State University of New York

General Statement – State University of New York

Mission and Vision

Education Law

Policy on Student Records

Directory of Faculty and Professional Staff

Emeriti Faculty/Professional Staff

College at Oneonta Campus Map