ACCTÂ 5315. Seminar in Accounting Theory. 3 Hours.
Students study accounting theory as well as a critical analysis of the history of the development of Generally Accepted Accounting Principles. Students research accounting literature, with the objective of critically evaluating the present status and future course of accounting thought as well as examine theoretical approaches to the solution of current problems in financial reporting.
Prerequisite: Admission to the MS in Accounting program.
