Similar to ACCT 6210, this course 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, ACCT 6202). Topics include off-balance-sheet financing, accounting for pensions and postretirement benefits, accounting for stock options, and earnings per share. Prerequisite: ACCT 6202 or currently enrolled in M.S.A. program.