2022-2023 Graduate Catalog 
    
    Feb 25, 2024  
2022-2023 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.