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