2019-2020 Undergraduate Catalog 
    
    Oct 03, 2024  
2019-2020 Undergraduate Catalog [ARCHIVED 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