ACCT 123 - Financial Accounting Theory and Practice ISemester Hours: 3
Study of U.S. and international 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 also discussed.
Prerequisites: IT 014 ; ACCT 102 ; sophomore class standing or above. (Students who have completed 24 s.h. or above may seek a waiver from the department chairperson.)
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