Dec 11, 2024  
2012-2013 Catalog 
    
Catalog Navigation
  Catalog Home
  About UNCA
  Mission Statement
  Academic Calendar
  Admissions
  Expenses and Payments
  Financial Aid
  Residency
  Student Affairs
  Athletics
  University Rules and Regulations
  Academic Policies and Procedures
  Academic Programs
  Academic Departments, Programs, and Requirements for Majors and Minors
  Course Descriptions
  Course Description Information
  The University of North Carolina
  UNC Office of the President / Board of Governors
  Board of Trustees / Foundation, Inc. Board of Directors
  National Alumni Council / National Parents Council
  Administration
  Faculty
  Distinguished Teaching Awards
  Student Code of Community Standards and Citizenship
  Student Complaints, Grievances and Academic Misconduct
  Appendices
HELP
2012-2013 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: ACCT 302 and senior standing. Pre- or corequisite: ACCT 317. Spring.