Accounting Theory and Problems

Catalog description

This course stresses the interrelationship between accounting theory and practice and provides advanced study in the application of accounting concepts, principles and standards to the solution of complex and comprehensive accounting problems. Special emphasis is placed on current accounting issues including pronouncements of the Financial Accounting Standards Board and its precedents and topics covered in professional and academic accounting journals. Reference is made, when appropriate, to the influence of regulatory bodies such as the Securities and Exchange Commission.