Credit Weight: 0.5 Prerequisite(s): Business 3012, 4032 Corequisite(s): Business 3012, 4032 Description: The fundamental structure of accounting theory is developed through the study of concepts related to accounting and an examination of the literature dealing with the formulation of accounting principles. A major part of the course is also devoted to study of the pros and cons of various unsettled issues involved in the determination and disclosure of enterprise periodic income.

Business 4212 Accounting Theory

Credit Weight: 0.5 Prerequisite(s): Business 3012, 4032 Corequisite(s): Business 3012, 4032 Description: The fundamental structure of accounting theory is developed through the study of concepts related to accounting and an examination of the literature dealing with the formulation of accounting principles. A major part of the course is also devoted to study of the pros and cons of various unsettled issues involved in the determination and disclosure of enterprise periodic income.





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