Mar 29, 2024  
2021-2022 Catalog 
    
2021-2022 Catalog [ARCHIVED CATALOG]

ACCT 6353 Accounting Theory


Cr. 3
Semester Credit Hours: 3
Class Hours Per Week: 3
Additional Laboratory or Activity Hours Per Week: 0
Course Level: Graduate

Prerequisite(s): ACCT 3313  or equivalent
This course discusses accounting theories that are the foundations of financial accounting, reporting, and disclosure. It covers fundamental issues such as why accounting is valuable and how accounting numbers can best describe the economic value and economic performance of enterprises. Course Fee Graduate Business Fee - $45 per semester credit hour