Feb 24, 2021  
2020-2021 Undergraduate Catalog 
2020-2021 Undergraduate Catalog

ACCT 430 - Accounting Theory

Credit Hours: 3
Lecture Hours: 3
Lab Hours: 0

A study of contemporary financial accounting issues, emphasizing the role of accounting theory in accounting policy decisions; the social, political, and economic influences on the establishment of accounting standards; and the history of the accounting profession and accounting thought.
Prerequisite: ACCT 312  

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