This course is a continuation of ACCT 6210, and like ACCT 6210 is designed for students whose careers will require a more in-depth knowledge of financial statements than that provided by the required core financial accounting courses (ACCT 6201 and ACCT 6202). Specific topics include off-balance sheet financing, accounting for pensions and postretirement benefits, accounting for stock options, and earnings per share. Prerequisite: ACCT 6210.
