ACCT 51020 - Financial Accounting Theory

Credit Hour(s): 3
This course examines the development, application, and importance of accounting standards, principles, and conventions, including current FASB opinions and IFRS standards. Issues covered relate to financial reporting and income statement, including specific attention to income recognition and income taxes as well as the balance sheet and statement of cash flows.
Fee Information: Lab fee may be required.
Prerequisite(s): ACCT 41021 with a C or better.