Mar 28, 2023  
2009 January Bulletin 
2009 January Bulletin [ARCHIVED BULLETIN]

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ACCT 123 - Financial Accounting Theory and Practice

Semester 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 2009 Offering:
10003: M-F, 9 a.m.-12:45 p.m.; Tinkelman; 209 CV Starr

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