ACCT 7132 - Theory of Accounting

Institution:

Georgia Southern University

Subject:

ACCT Accounting

Description:

A study of historical and contemporary developments of accounting theory, policy, and reporting procedures. The objectives of financial reporting are reviewed within the conceptual framework of accounting and the accounting standard setting process. Particular emphasis is placed on financial accounting theory formulation and the application of accounting theory to selected contemporary issues.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.georgiasouthern.edu

Phone Number:

(912) 478-5391

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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