Transfers ToNot transferableDescriptionAccounting for consolidations, investments in other corporations, foreign currency transactions, and partnerships. Advanced Accounting is the last in the series of financial accounting courses and may be considered “Intermediate Accounting III.” Advanced Accounting includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school. 