ACCT 441 - Accounting Theory and Ethics

Institution:

Liberty University Online

Subject:

Description:

3 hours Prerequisite: ACCT 404 This is the capstone course for accounting majors. The course has two major parts that represent a blend of theory, practice, and research. Topics included in part one: theoretical, ethical decision-making models for the accounting profession; the nature of accounting theory and its development; and accounting standard-setting and its chronological development. Part two evaluates contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. It specifically examines areas of contemporary financial reporting that are controversial. This course has a major research and group component.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.luonline.com

Phone Number:

(434) 582-2200

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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