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

Academic Catalog

ACCT 430 - Accounting Theory