Advanced Accounting Theory
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Overview
Subject area
ACC
Catalog Number
709
Course Title
Advanced Accounting Theory
Department(s)
Description
The history and development of accounting theory. Topics include the objectives of financial statements; the fundamental concepts, conventions, and assumptions underlying financial statements; and the measurement, presentation, and disclosure of the elements of financial statements. Analysis of recent pronouncements of the Financial Accounting Standards Board and its predecessors, the Accounting Principles Board and the Committee on Accounting Procedures. Students will acquire an understanding of the principles used to evaluate current accounting practices and procedures. Students will be required to present reports on journal articles as preparation for the required thesis/special project to be completed in ACC 790. PREREQ: ACC 342 or equivalent.
Typically Offered
Fall, Spring
Academic Career
Graduate
Credits
Minimum Units
3
Maximum Units
3
Academic Progress Units
3
Repeat For Credit
No
Components
Name
Lecture
Hours
3
Requisites
026752