[ARCHIVED CATALOG] 2018-2019 Graduate Academic Catalog 
    
    Oct 14, 2019  
[ARCHIVED CATALOG] 2018-2019 Graduate Academic Catalog [ARCHIVED CATALOG]

ACC 540 - Accounting Theory

3 credit hours
Prerequisites: Undergraduate course in Intermediate Accounting I and II.
This course addresses the development of accounting theory, the conceptual framework, and international accounting. It also addresses topics in financial accounting theory including, but not limited to, the concept of income, the income statement, the balance sheet and the statement of cash flows, equity, and financial reporting disclosure requirements.