ACCT 740 - ADVANCED ACCOUNTING THEORY

3 cr hrs

Description This course is an investigation of the conceptual framework that surrounds accounting practices. Emphasis is placed on understanding the reason accountants use the methodologies of GAAP as opposed to other possible methods of reporting or recording.

Prerequisites and Corequisites
Prerequisites: ACCT 310, 311 - Intermediate Accounting I and II or its equivalent.

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