Sep 13, 2025  
2025-2026 Academic Catalog 
    
2025-2026 Academic Catalog
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ACCT 615 - Accounting Theory


Credits: 3
When Offered: As needed
Course Level: Graduate
Prerequisite(s): A grade of “B” or higher in the equivalent of one year of Intermediate Accounting (ACCT 301  and ACCT 302 ).

 
An examination of the standard-setting process and selected accounting research and analysis of major problem areas of financial accounting.



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