The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
    Hofstra University
   
 
  Feb 20, 2018
 
 
    
2009-2010 Undergraduate Bulletin [ARCHIVED BULLETIN]

[Add to Personal Catalog]

ACCT 123 - Financial Accounting Theory and Practice I

Semester Hours: 3


Fall, Spring
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.

Prerequisite(s)/Course Notes:
FIN 101 or permission of the department chairperson; Prerequisites: IT 14  ; ACCT 2 or 20 or 102  , junior class standing or above.

 


Click here for Summer Session I 2017 course offering(s).

Click here for Summer Session II 2017 course offering(s).

Click here for Summer Session III 2017 course offering(s).

Click here for fall 2017 course offering(s).

Click here for spring 2018 course offering(s).




[Add to Personal Catalog]