ACCT 605 - Financial Accounting Theory

Institution:

Salisbury University

Subject:

Description:

Basic framework of accounting theory relating to income determination and funds flows. The basic problem of asset measurement, classification and the objective of financial reporting are presented along with the official and unofficial pronouncements of accounting societies and changes in accounting procedures. Basic understanding of the nature and development of accounting principles along with their application to current practice. Prerequisite: Admission to M.B.A. program. Three hours per week.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.salisbury.edu

Phone Number:

(410) 543-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Four-one-four plan

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