Dec 17, 2024  
2016-2017 Undergraduate and Graduate Academic Catalog 
    
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2016-2017 Undergraduate and Graduate Academic Catalog [ARCHIVED CATALOG]

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ACCT 531 - Theory of Accounting

3 Credit(s). 0 Hour(s) Lab. 3 Hour(s) Lecture.

Underlying logic associated with the formulation of accounting theory. Topics include the measurement of income, the presentation of financial statements, and different approaches to the development of accounting theory. Consideration will also be given to controversial and special areas of financial accounting.

Prereq: ACCT 302  or equivalent.


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