ACCT 406 /506 - Accounting Theory

Institution:

Southeastern Louisiana University

Subject:

Description:

Credit 3 hours. Prerequisites: "C" or better in Accounting 313, Senior orGraduate standing. A study of past attempts to develop a coordinated statement of accounting theory; an examination of accounting theory with emphasis on financial accounting concepts; and a discussion of the application of accounting concepts to cost, revenue, income, assets, liabilities, and equities. Additional work will be required for 506 credit.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.selu.edu

Phone Number:

(985) 549-2000

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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