ACCT 403 - Accountingtheory

Institution:

Harding University

Subject:

Description:

Summer. Continued detailed coverage of accounting theory and application for pensions, foreign currency, deferred taxes, earnings per share, alternative revenue recognition issues, accounting changes, error corrections, interim and segment reporting. Topical coverage will also include International Financial Reporting Standards, the most recent FASB pronounce ments and Emerging Issues Task Force agenda items. Prerequisite: ACCT 302 with a grade of "C" or better.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.harding.edu

Phone Number:

(501) 279-4000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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