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ACNT 1372 |
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Instructor: |
Campus Office: |
Round RockCampus |
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Office Phone: |
512-223-0181 |
Office Hours: |
To be determined |
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Course Syllabus |
Email Me |
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This course is a survey of current financial accounting theory to include the practical understanding and application of such theories to current events, skills, knowledge, and/or attitudes towards the accounting profession and the accounting process. Major course topics include the nature of accounting theory; the historical development of accounting, the role of the FASB, the SEC, and other bodies on accounting standard setting; the FASB's Conceptual Framework project; concepts of income and valuation, earnings management, and the role of the auditng professional.