ACC 430 - Financial Accounting Theory

Institution:

Illinois State University

Subject:

Description:

This course is a study of the theoretical and conceptual foundations of financial reporting standards, including an overview of the development of financial accounting and the environment in which it operates. Current accounting practices are analyzed and evaluated in the context of the theoretical framework.

Credits:

3.00 - 4.00

Credit Hours:

Prerequisites:

18 semester hours of accounting including ACC 232.

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

illinoisstate.edu/

Phone Number:

(309) 438-2111

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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