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ACC-6030 Accounting Theory

This course studies the generally accepted accounting principles (GAAP) as they affect today's practitioners. The course emphasis is on accounting conceptual framework and philosophy that includes income, liability, and asset valuation based on inductive, deductive, and capital market approaches. The course also surveys price-level changes, monetary and nonmonetary factors, problems of ownership equities, and the disclosure of relevant information to investors and creditors.

Advisory: Working knowledge of Microsoft Excel is required.

Credits: 3

Offered in Mar 2024, Sep 2024, Mar 2025

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(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)