May 16, 2022  
2012-2013 Undergraduate Bulletin 
    
2012-2013 Undergraduate Bulletin [ARCHIVED CATALOG]

ACCT 4610 - Accounting Theory

3
Prerequisite: ACCT 3020  with a grade of “C” or higher and Benchmark BB2 
Selected readings from current literature, periodicals and official publications from accounting organizations. Examination of both the historical development and current state of accounting theory, principles, and practice and the environment influencing accounting practice. Consideration of theoretical issues associated with financial reporting. Students will write a research paper using information obtained from a variety of sources.