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MACC 592

INSTITUTIONAL AND ACADEMIC FOUNDATIONS OF ACCOUNTING

Credit Hours: 1.5 · Graduate

The course will provide an overview of the institutional foundations of accounting through a study of the historical evolution of accounting standards, disclosure regulations, and securities laws, and the academic foundations of accounting through a study of the capital market and contracting roles of accounting as well as the economic effects of financial reporting on the broader economy.

Prerequisites & course information

Short Title: FOUNDATIONS OF ACCOUNTING Department: Management Grade Mode: Satisfactory/Unsatisfactory Course Type: Intensive Learning Experience Credit Hours: 1.5 Restrictions: Enrollment limited to students in the MACC program. Enrollment is limited to Graduate level students. Course Level: Graduate

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