Nov 23, 2024  
2020-2021 Catalog 
    
Catalog Navigation
  Catalog Home
  Admission
  Expenses and Payments
  Financial Aid
  Academic Calendar
  Academic Policies and Procedures
  Academic Programs
  Academic Departments, Programs, and Requirements for Majors and Minors
  Course Numbering and Prefixes
  Course Descriptions
  Student Affairs
  Athletics
  UNC Asheville—Our History and Accreditation
  Mission and Values
  UNC Asheville Board of Trustees
  Administration
  Faculty
  Distinguished Teaching Awards
  The University of North Carolina System
  University Rules and Regulations
  Student Code Of Community Standards and Citizenship
  Student Appeals, Complaints, Grievances and Academic Misconduct
  Appendices
  Current and Archived Catalogs (pdf format)
HELP
2020-2021 Catalog [ARCHIVED CATALOG]

ACCT 418 - Accounting Theory

(3)
A study of the comprehensive systems of assumptions, definitions, recognition and measurement principles and procedures which form the bounds for judgment in preparing financial statements. Prerequisites: a grade of C or better in ACCT 302 and senior standing. Pre- or corequisite: ACCT 317. Spring.