Financial Accounting Theory

Catalog description

This course is designed to provide students with an opportunity to analyze and evaluate financial accounting standard setting and financial accounting theory and concepts. The course also provides an opportunity for students to analyze and evaluate actual financial reporting treatments by public companies. The course emphasizes textbook chapter research and analysis, individual and team presentations, team projects and classroom discussion. Prer., ACCT 3010 and ACCT 3020 with a grade of "C-" or above, or equivalent coursework; MSA, MBA, or graduate Accounting Certificate students only.