ACNT 2374 - Accounting Theory

Institution:

Dallas College Mountain View Campus

Subject:

Accounting

Description:

An examination and analysis of Generally Accepted Accounting Principles (GAAP). The course reviews Financial Accounting Standards (FAS) in detail and includes a critical review of the research that is at the theoretical foundations of GAAP. The course involves ethic discussions, various SEC requirements and requirements arising from the Sarbanes-Oxley law, as well as in-depth discussion of the recent private sector accounting developments. In addition, the process by which the Financial Accounting Standards Board promulgates new FAS will also be analyzed (3 Lec.)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.dcccd.edu

Phone Number:

(214) 860-8680

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.