BUS 570 - Accounting Theory

Institution:

Urbana University

Subject:

Description:

This course is designed to pursue, analyze, and provide a logical and coherent set of principles that form the conceptual framework for the evaluation, promotion, and continuing development of sound accounting practice. Included are: syntactical theories relating to the structure of financial reporting; interpretational theories relating to measurements and relationships; and behavioral theories relating to presentation and disclosure of accounting information. Used together, the different levels of evaluation will assist students in confirming or refuting present practice, and provide them with an improved basis for handling emerging contemporary accounting problems. Prerequisite: Graduate Program in Business Administration, BSG505

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.urbana.edu

Phone Number:

(937) 484-1301

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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