Dec 12, 2024  
2015-2016 Catalog 
    
2015-2016 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.