ACCT 602-Accounting Theory (3 Crs.)

ACCT 602-ACCOUNTING THEORY (3Crs.):

The purpose of the course is to instill an understanding of the basic structure of theory and its psychological foundation in the field of financial accounting. The course also enables students to have deeper understanding of approaches used in the development of accounting theory; among others based on traditional, positivist, functional and behavioral approaches. Students will be able to enhance the understanding of theory and its application in selected accounting issues.