ACC 4307 Accounting Theory

Prerequisite: ACC 3311 and 3312 9each with grade of C or better. A study of the elements of accounting theory as they have developed in the United States, including the influence of accounting on society. This course focuses on concepts, income measurement, asset valuation, and valuation and measurement of equities. Contemporary accounting issues are also analyzed.


3 Credits


Required: Take ACC-3311 and ACC-3312. Minimum grade C.


Fall Only