Mar 28, 2024  
2007 Summer Sessions Bulletin 
    
2007 Summer Sessions Bulletin [ARCHIVED BULLETIN]

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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
Corequisite: FIN 101 or permission of the department chairperson; Prerequisites: ACCT 2 or 20 or 102, junior class standing or above–students with fewer than 58 credits on record may not register for this course; no exceptions permitted.

Semester Hours: 3

Summer 2007 Offering:
SSI
60230: M-Th, 11 a.m.-1:10 p.m., Slavin, 308 CV Starr





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