ACTG 430 - Accounting Theory

Institution:

Union College - New York

Subject:

Description:

This course covers the historical background of current accounting theory, its relationship to accounting standard setting, and its application to contemporary accounting issues. Discussions will include current accounting literature, including publications of the American Institute of Certifi ed Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and the Securities and Exchange Commission (SEC). Prerequisites: ACTG 271 and 272.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.union.edu/

Phone Number:

(518) 388-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Trimester

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