ACCT 4160

Accounting Theory

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The study of theoretical constructs such as efficient markets, agency and economic consequences which impact the preparation and use of accounting information. Focus is on applying the theories to understand and analyze current issues in accounting practice. The course is designed to provide students with the opportunity to exercise and improve skills in critical thinking, persuasive writing and oral communication. Prerequisite(s): Accounting 3100 AND One of Writing 1000, English 1900, Management 2081, or admission to the Combined Post-Bachelor Certificates in Accounting OR Admission to the Post-Bachelor Certificate in Advanced Accounting Corequisite(s): Accounting 3101 AND Accounting 3160 OR Admission to the Post-Bachelor Certificate in Advanced Accounting Equivalent: Management 4160 (prior to 2021/2022) Note: All prerequisite courses must have a minimum 'C-' grade.

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