ACCT 618G - Accounting Theory

The theoretical background supporting generally accepted accounting principles, conventions, and practices. Exposure to policy research and the controversial issues in accounting. Develops an appreciation for the political, cultural, and economic setting that molds accounting principles. Research and study of the authoritative financial accounting pronouncements and their application.

Prerequisite:ACCT 303 - Intermediate Financial Accounting II. Graduate and senior permitted to take Graduate courses. Restricted to students admitted to Master of Accountancy Program.
Credit(s): 3