Accounting Theory

Undergraduate

Economic, behavioural and ethical foundations of accounting theory including the need for and development of standards, a conceptual framework, alternatives to present accounting models and current issues. Course Format: Lectures, discussion, 3 hours per week. Restrictions: Open to BAcc majors or permission of the Department. In Fall Term, open to BAcc Co-op majors until date specified in Registration guide. Prerequisite(s): ACTG 3P33 Course Notes: This course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term.