Mar 27, 2026  
2026-2027 Catalog 
    
2026-2027 Catalog
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ACCT 460 - Accounting Theory

3 credits
A study of financial accounting theory, including information drawn from recent research in financial accounting is presented. The accounting theory’s relevance in understanding the modern practice of accounting is stressed. Offered TBA. Prerequisite(s): ACCT 327 .



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