Accounting Theory

3.00 credits · Undergraduate

Prereq: COMM 3111; COMM 3501; or permission of the Department This course examines the historical development of accounting theory and practice with particular emphasis on the theory of income and asset valuation. Topics include the theoretical basis for past and present accounting principles and current issues and developments in accounting practice. [Note 1: Counts as an Economics elective for students taking a Major, Minor or Honours in Economics.] (Format: Lecture 3 Hours) (Exclusion: COMM 3141)