ACCT 482. Advanced Accounting.

(3-0-3); on demand.

Prerequisite: ACCT 382 with a minimum grade of "C." Accounting for requisitions, consolidations, and mergers; purchasing and pooling methods of business combinations, parent and subsidiary accounting for consolidated balance sheets; income statements; statement of changes in financial position; international operations; partnerships; installment sales; consignments; home office and branch accounting.