ACCT 420 - Theory of External Reporting and Applications

Credit(s): 3

THEORY OF EXTERNAL REPORTING
Component: Lecture
Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices.
Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option

PREREQ:

ACCT 315

Course Typically Offered: Spring

General Education Objectives:
GE1A: Read Critically GE1B: Analyze Arguments and Information GE2A: Communicate Effectively in Writing GE2B: Communicate Orally GE4: Critically Evaluate Ethical Implications GE5A: Reason Quantitatively GE5B: Reason Computationally