ACCT 414 - Financial Accounting Theory

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. Typically Offered Fall Only
Level: UG
Credit Hours: 3

Prerequisite ACCT 312/D-
Ferris Equivalencies:

Department: AFIS