ACC 563 Advanced Accounting Theory

Prerequisite

class='sc-courselink' href='/en/2015-2016/catalog/courses/acc-accounting/graduate-accounting-courses/acc-556'>ACC 556 or ACC 557

Provides a frame of reference for advanced accounting theories. Emphasizes income, liability, and asset valuation based on inductive, deductive, and capital market approaches. Also surveys price level changes, monetary and non-monetary factors, problems of ownership equities, and the disclosure of relevant information to investors and creditors.