University General Course Catalog 2022-2023 
    Mar 22, 2023  
University General Course Catalog 2022-2023
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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.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the historical development of accounting.
2. explain of the theoretical underpinnings of GAAP.
3. articulate and defend ideas through writing.
4. articulate and defend ideas through oral presentations .
5. articulate the importance of ethical behavior and standards.
6. articulate the role of accounting in capital markets and society.

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