ACCT 4610 - Accounting Theory

3
Prerequisite: ACCT 3020; Junior standing; Business majors must also meet the BBA admissions requirements (ENGL 1010, 1020;MATH 1810 or 1910; ACCT 2010, 2020; ECON 2010, 2020) and CGPA of 2.1.
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.