Dec 22, 2024  
2023-2024 Undergraduate Catalog 
    
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2023-2024 Undergraduate Catalog [ARCHIVED 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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