ACC 465 - Accounting Theory and Research (4)

Study of the general frame of reference for the evaluation and development of sound managerial and financial accounting practices. Emphasis on the normative rather than the descriptive approach. Not a review of accounting professional pronouncements. Enhances analytical, research, judgmental, and communication skills of students.

Prerequisite(s): minimum grade of “C” (2.0) in ACC 419.
Component(s): 4 seminars.