ACCT6620 - Accounting Theory and Application

Course Description

In this quantitative course, students examine the process by which accounting policies are formulated and modified. Students use current research and case analyses to make critical evaluations of fundamental accounting concepts and foundations, such as revenue recognition, lease accounting, and other current issues, in light of their theoretical, empirical, practical, and political aspects. Students demonstrate their ability to use promulgated accounting literature to improve their general decision-making and communication skills in the area of accounting as they engage in functional exercises and weekly discussions.