[ ARCHIVED CATALOG ] 2022-2023 Graduate Academic Catalog

Nov 24, 2024

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[ ARCHIVED CATALOG ] 2022-2023 Graduate Academic Catalog [ARCHIVED CATALOG]

ACC 540 - Accounting Theory

3 credit hours

Prerequisites: Undergraduate course in Intermediate Accounting I and II and ACC 505 .
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.