The Development of Accounting Theory

Catalog description

3 hours (3;0;0). The theory of accounting as it has developed in the economy of the United States. Particular emphasis on concepts, income measurement, valuation of assets, and valuation and measurement of equities. Application of accounting theory to contemporary problems is analyzed by cases and research papers on selected areas. Prerequisite(s): Admission to the Accounting MBA Concentration (or consent of department). Course Typically Offered: On Demand.