Course Catalog

MBAD6210 - Accounting Theory
Spring 2014

Theoretical and conceptual issues will play a significant role in defining the future of accounting across the world, as evidenced by the "convergence" of rules by FASB and IASB. This course deals with the theoretical and conceptual aspects of accounting as related to the politics and economics of accounting standards. It presents complex accounting topics in a theoretical framework, and guides the students towards increased understanding of both accounting theory and practice, and the relevant standards. The focus of the course is on logical thought process in addition to accounting presentations.
Prerequisite: Permission of the Department Head
3 Credits

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