ACCT 690 - Advanced Accounting Theory

When Offered: F;S;SS

3 Credit(s)
This course focuses on the fundamental accounting concepts, principles, and procedures that make up the theoretical underpinning of financial accounting. In addition, emphasis is placed on knowledge needed for the CPA exam. Topics reviewed will include structure of financial statements, depreciation methods, inventory valuation, revenue recognition, fair value accounting, labilities, pensions, leases, and taxes. This course is NOT recommended for audit.

Prerequisite(s): C or above in ACCT 442 (please see undergraduate catalog), senior standing, Accounting major only, or permission of instructor.