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School of Business > Course Descriptions

BUS451 Accounting Theory

In depth study of financial accounting concepts, theory, and practice. Topics include recognition and measurement of assets and liabilities, and accounting for leases, postretirement benefits, and income taxes. Reading and researching professional standards is emphasized.

Credits

  • 3

Restrictions

  • Must be enrolled in the following level: Undergraduate
  • Must be enrolled in the following major: Accounting (542)
  • Must be enrolled in the following class: Senior

Prerequisites

  • (BUS369 Minimum Grade of C- or 20369 Minimum Grade of C-)

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