ACCT 123 - Financial Accounting Theory and Practice I
Semester Hours: 3
Study of accounting theory and procedures and the special problems that arise in the application of underlying accounting concepts to financial accounting. Focus on the application of accounting information as a basis for decisions by management, stockholders, creditors, and other users of financial statements and accounting reports. Conflicts and shortcomings that exist within the traditional structure of accounting theory, including ethical aspects, are discussed in conjunction with Opinions of the Accounting Principles Board, and Statements of the Financial Accounting Standards Board. International accounting differences are also considered.
FIN 101 or permission of the department chairperson; Prerequisites: IT 14 ; ACCT 2 or 20 or 102 , junior class standing or above.
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