ACCT 5314

Accounting Theory: 3 semester hours

Prairie View A&M University · UGRD · Fall 2026

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Development of the theory of accounting with particular emphasis on concepts, income measurement, valuation of assets, valuation and measurement of equities, and the application of accounting theory to contemporary problems. Prerequisites: ACCT 3321 or ACCT 3213.

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Class #prairie_view_am-0025Fall 2026UGRD
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