2014-2015 Undergraduate & Graduate Catalog
ACC 620 - Accounting Theory
This course examines the conceptual underpinnings of accounting thought and how accounting relates to valuation theory and capital markets. The role of accounting information is addressed from the points of view of management, auditors and investors. Additionally, selected topics are discussed. Offered fall and winter semesters. Prerequisites: ACC 613, ACC 614 (or ACC 414), ACC 616, ACC 617, and ACC 618. May be taken concurrently with any of these during the final semester.