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ACC 531 - Accting Theory/Prof Developmen |
Accounting Theory And Professional Development Prerequisite: None This course places emphasis on the study and application of accounting theory to traditional and emerging issues in accounting practice. Students are expected to develop a thorough understanding of (a) the environment of financial reporting, (b) the standard-setting process in the United States, and (c) the FASB's conceptual framework. Students are also expected to gain a perspective on accounting history, ethics, accounting professional development and the impact of political and economic forces on the accounting standards setting. 3.000 Credit hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Online Accounting & Business Info Sys Department Restrictions: May not be enrolled in one of the following Programs: Nonmatriculated Graduate May not be enrolled in one of the following Programs: Nonmatriculated Graduate May not be enrolled in one of the following Levels: Undergraduate Non Credit May not be enrolled in one of the following Majors: Undeclared May not be enrolled in one of the following Majors: Undeclared |
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