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Nov 24, 2024
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ACC 759 - Financial Reporting Theory (3 units)
Theories of accounting and alternative financial models. Application of financial accounting theory to contemporary accounting issues.
Per university policy, students may not attempt this course more than twice.
Prerequisite(s): ACC 750 ; graduate standing.
Units of Lecture: 3
Offered: Every Spring
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to explain the historical development of accounting.
2. Students will be able to explain of the theoretical underpinnings of GAAP.
3. Students will be able to articulate and defend ideas through writing.
4. Students will be able to articulate and defend ideas through oral presentations .
5. Students will be able to articulate the importance of ethical behavior and standards.
6. Students will be able to articulate the role of accounting in capital markets and society.
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