Sep 19, 2019  
Graduate Catalog 2010-2011 
Graduate Catalog 2010-2011 [ARCHIVED CATALOG]

ACCT 520 - Accounting Theory

3 hours
Prerequisite(s): ACCT 312, ACCT 508  or equivalent.
This course provides a survey of theories applied to accounting. Emphasis is given to theories applicable to financial accounting and reporting, but other theories frequently used in managerial accounting, taxes, and accounting systems may also be introduced. These theories are then used to evaluate critically the U.S. accounting standard-setting process, both past and present.