ACCT 123 - Financial Accounting Theory and Practice
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.
Prerequisites & Notes
ACCT 2 or 20 or 102, junior class standing or above. Corequisite: FIN 101.
SSI
60272: M-Th, 11 a.m.-1:10 a.m., Slavin, 208 Starr
SSIII
80144: M-Th, 1:45-5:30 p.m., Slavin
309 Starr
Credits: 3 s.h.
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