| |
Nov 21, 2024
|
|
|
|
|
ACCT 123 - Financial Accounting Theory and PracticeSemester 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.
Prerequisites & Course Notes:
ACCT 2 or 20 or 102, junior class standing required–students with fewer
than 58 credits on record may not register for this course; no
exceptions permitted.
January 2007 Offering:
10006: M-Th, 9 a.m.-12:45 p.m.; Slavin; 308 CV Starr
Add to Personal Catalog (opens a new window)
|
|