FMGT 4221: Accounting Theory
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| Course Format | Lecture 4.0 h + Seminar 0.0 h + Lab. 0.0 h |
| Credits | 3.0 |
Course Description
This course describes and explores various theories that underlie financial accounting and reporting. The relevance of those theories is explained and illustrated with the goal of understanding the practice of financial accounting and reporting.
Prerequisite: Completion of 54 credits including FMGT 1321 and FMGT 2421 and 6 credits of university-transferable English or Communications with a minimum "C" grade; or permission of the department.
