ACCT 6010 - Seminar: Advanced Financial Accounting Theory

3 Credits (Minimum) 3 Credits (Maximum)

A concentrated analysis and evaluation of alternative conceptual systems for reporting about and by public corporations in financial statements. Involves considering the economic and political history of currently acceptable and unacceptable theories and practices for financial accounting in general and for specific topics. Prer., ACCT 3010, ACCT 3020, and ACCT 3110 with a grade of “C-” or better, or equivalent coursework; MSA, MBA, or graduate Accounting Certificate students only.

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