[ARCHIVED CATALOG] 2017-2018 Graduate Academic Catalog 
    
    Dec 22, 2024  
HELP
[ARCHIVED CATALOG] 2017-2018 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.


Catalog Navigation
  Catalog Home
  Table of Contents
  President’s Message
  The University
  Graduate Policies and Procedures
  Graduate Degree Programs
  Majors/Minors/Specializations
  Courses of Instruction
  Administration and Faculty
  Directory for Correspondence
  Academic Catalogs PDF Version