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Continuing Education

ACC 939
Accounting Theory

Total Units :
3.0
Course Outlines
Accounting Theory is the study of the concepts, principles and issues that underlie the discipline of accounting, along with the implications of the practical application of such. The course will detail present accounting models and explore the standard setting process, as well as the economic and political issues surrounding accounting decisions. Contributions of other disciplines, such as economics and finance, are examined in relation to accounting.

Prerequisite(s)

  • ACC 928 Intro Management Acct or equiv
  • ACC 927 Inter Financial Acct II or equiv

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