ACCT 4513 - Financial Accounting Theory and Practice

Institution:

Oklahoma Christian University

Subject:

Description:

Prerequisite: ACCT-3213. An in-depth study of contemporary accounting theory with primary emphasis on the pronouncements of the Financial Accounting Standards Board. The main objective is to gain deeper insights into the theory and critical analysis underlying Generally Accepted Accounting Principles and to apply them to financial statement preparation. Study centers on selected parts of the following FASB pronouncements: 1. statements of Financial Accounting Standards, 2. interpretations of ARBs, APB Opinions and FASB Statements of Standards, 3. technical bulletins and 4. statements of Financial Accounting Concepts.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.oc.edu

Phone Number:

(405) 425-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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