ACCTNG 4402 Financial Accounting and Reporting IV (3) Prerequisites: MATH 1030 and ACCTNG 3402; also a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL. Accounting theory and practice related to topics such as business combinations, consolidated financial statements, multinational operations, foreign exchange transactions, and gov