Business-Administration - Course - Accounting Theory Seminar

  • Course Code: BACC701
  • Credits: 3
  • Hours Distribution: 3
  • Course Type: Major Requirements (Major R)

Course Description

The course is mainly focused on financial accounting theory and its historical development. Current issues will be given special emphasis. Critical evaluation of concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations; asset valuation and income determination: implications for internal and external uses of accounting information in business decision making; application of the current authoritative accounting pronouncements to a variety of accounting situations; and conceptual development of accounting theories will be discussed.