This course covers topics that are of particular interest to financial report preparers and auditors. Special emphasis is placed on accounting for business combinations and consolidated financial reporting. Other topics include international accounting, accounting for partnerships, and accounting by fiduciaries. Prerequisites: Must have completed BACC 2401 Financial Accounting or comparable graduate course with a grade of B+ or better AND EITHER BUSACC 1205 CBA Intermediate Financial Reporting with a grade of B or better OR BACC 2510 and BACC 2511 MBA Intermediate Financial Reporting and Analysis 1 and 2 (1.5 credits each) with a grade of B or better. Please note: this course will follow the official University calendar.