AD 316 - Accounting and Auditing Concepts and Theory

Institution:

Illinois Wesleyan University

Subject:

Description:

The presentation of the traditional framework of financial accounting, including such topics as principles of revenue recognition and asset valuation; surveys the role of audits in market economies, including such topics as legal liability and materiality; contrasts the uses of financial and internal accounting, discussing such topics as the use of current cost information and the analysis of the overall value-chain. Prerequisite: AD 212 and concurrent enrollment in AD319. Offered each fall.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.iwu.edu

Phone Number:

(309) 556-1000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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