Jan 21, 2021  
2020-2021 Undergraduate Catalog 
    
2020-2021 Undergraduate Catalog
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ACCT 4153 - Accounting Theory


Credit Hours: 3
Students gain knowledge of the basic assumptions, definitions, principles and concepts (and how they have been derived which) underlie accounting rule- making by a legislative body and the reporting of accounting and financial information. Extensive discussion continues as to what these basic assumptions, definitions, principles, and concepts should be. Topics discussed include accounting history, directions of accounting research, the standard setting process, accounting regulation and approaches to accounting education.

Prerequisite(s): ACCT 3103 , ACCT 3113 



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