Prerequisite(s): ACCT 302 (may be taken concurrently with the approval of the Department Chairperson). Restriction(s): Accounting major students only. Special fee. In-depth discussion and analysis of traditional intermediate financial accounting topics as well as recent developments in accounting valuation and reporting practices. Course builds on topics discussed in Intermediate Accounting I and II leading to an improved understanding of the preparation of various aspects of the financial statements as well as enhancement of their ability to critically evaluate financial reporting. Meets the Graduation Writing Requirement for majors in Accounting.