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    University of Virginia
   
 
  Nov 23, 2017
 
 
    
Undergraduate Record 2008-2009 [ARCHIVED RECORD]

ACCT 711 - Accounting Theory


Examines the theories underlying the financial measurement of events that affect reporting entities. Includes the historical development of accounting thought and how it has been influenced by social, political, and economic forces. Analyzes the structure and methodology of theory; examines objectives, postulates, and principles; and explores income determination and the valuation, classification, and reporting of assets and equities.

Prerequisites & Notes
Prerequisite: ACCT 312.

Credits: 3