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| ACCT 711 Accounting Theory Course Description: Explore theories underlying financial measurements of events that affect reporting entities. Historical development of accounting thought and how it has been influenced by social, political, and economic forces will be covered. Structure and methodology of theory are analyzed and objective postulates and principles are examined. Income determination and the valuation, classification, and reporting of assets and equities are explored. Various accounting models are compared. Prerequisites: ACCT 312.
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