A continuation of ACCT 321. Theory, research and application of generally accepted accounting principles in problem-solving, classification of transactions, asset, liability and equity valuation, presentation and analysis of financial statements, and disclosure requirements. Introduction to related International Financial Reporting Standards. Students may not enroll in ACCT 322 unless they have obtained a grade of C or higher in ACCT 121�, ACCT 122�, and ACCT 321�.