ACCT 5043 - Accounting Perspectives, 3 Credits

Level: Upper

This course is intended to examine and apply the basic assumptions, principles, concepts, and methods commonly used in the accounting profession. The course is intended more for the users of accounting information than for the originators of it. Debits and credits are virtually ignored. Thus, the student examines the whys" of accounting to a much greater degree than the "hows". The course is split into two major components. The first half examines financial accounting topics