Jun 22, 2024  
2011-2012 EIU Undergraduate Catalog 
2011-2012 EIU Undergraduate Catalog [ARCHIVED CATALOG]

ACC 3200 - Financial Accounting Theory I.

(3-0-3) F, S. A study of the theories that underlie the practice of accounting and financial reporting. Includes an historical perspective on the evolution of these theories, the process of establishing accounting principles, and the development of a framework for evaluation of present and potential new practices.

Prerequisites & Notes:
Admission to the School of Business or permission of the Associate Chair. (Students are strongly advised to take ACC 3200 and ACC 3300 concurrently.)

Credits: 3