AC 853 - Accounting Theory

Institution:

Emporia State University

Subject:

Accounting

Description:

(Prerequisites, 15 hours of accounting, including AC 313 or equivalent.) This course examines the conceptual basis of generally accepted accounting principles within the context of policy setting and the economics of financial reporting regulation. The course will discuss the theoretical rationale for the treatment of elements of the financial statements.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.emporia.edu

Phone Number:

(620) 341-1200

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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