2021-2022 Graduate Catalog 
    
    Jul 04, 2022  
2021-2022 Graduate Catalog [ARCHIVED CATALOG]

ACCT 6650 - Advanced Accounting Theory


Prerequisite: ACCT 6630  or six hours of intermediate accounting. Theoretical aspects of accepted accounting principles and their significance as a frame of reference for the valuation of accounting practices. Major focus on the role of regulatory agencies and professional accounting organizations with regard to their influences on accounting theory and practice. 3 credits.