Jan 11, 2026  
2025 - 2026 Undergraduate Catalog 
    
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2025 - 2026 Undergraduate Catalog

ACCT 4220 - Accounting Theory (3)

A study of propositions, axioms, theories, controversial accounting concepts, authoritative statements, research studies of professional organizations, and professional problems. Critical evaluation of concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations. Prerequisite(s): ACCT 3120 .