Prerequisite(s):ACC 2240 or ACC 2340 with grade of C or better - Day only; ACC 2340 with a C or better. A study of selected accounting subjects and theory at the advanced level. Topics include international accounting standards, legal reorganizations, liquidations and partnerships as well as governmental, not-for profit and fiduciary accounting. 3 credit hours. (3 plus 0) Credit(s): 3 (3 plus 0) CPS students only.