2019 - 2020 Graduate Catalogue 
    Sep 25, 2023  
2019 - 2020 Graduate Catalogue [ARCHIVED CATALOG]

AC 530. Accounting Theory (3)

This course covers 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. Prerequisites: Grade of "P" in BA 501 .  Course fee: $55.00.