Financial Accounting Theory (ACCT 414)

• College: College of Business
• Department: Account, Finance, Info Systems
• Credit Hours: 3
• This course has a lecture with 3 hours.

A study of the background and present state of accounting theory with an emphasis on recent accounting pronouncements. The course considers the history and development of accounting principles with an intensive study of theoretical problems related to the determination of income and the presentation of financial position. Pre-Requisites:ACCT 312 with a grade of D- or better. Typically Offered Fall Only