ACCT 4610 - Accounting Theory

3 Credit Hours
Prerequisite: BB 1, ACCT 3020 with a grade of “C” or higher
Description: 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.