ACC 430 - Financial Accounting Theory
Department: Accounting
Description: This course is a study of the theoretical and conceptual foundations of financial reporting standards, including an overview of the development of financial accounting and the environment in which it operates. Current accounting practices are analyzed and evaluated in the context of the theoretical framework.
Credit Hours: 3 - 4
Prerequisites: Completion of 18 hours of accounting courses including ACC 232
Graduate Level Course: This course is approved for graduate credit
Current Offerings
Fall 2023
- 001 - Lecture (In Person): M W 12:35 PM - 1:50 PM , Ronald Guidry 3 hour(s) , Majors Only
- 002 - Lecture (In Person): M W 2:00 PM - 3:15 PM , Ronald Guidry 3 hour(s) , Majors Only
Dates: 08/21/2023 - 12/09/2023
Location: State Farm Hall of Busine 135 (SFHB 135)
Instructor: Ronald Guidry
Course Specification: Majors Only
Textbooks have not been finalized for section.
Dates: 08/21/2023 - 12/09/2023
Location: State Farm Hall of Busine 370 (SFHB 370)
Instructor: Ronald Guidry
Course Specification: Majors Only
Textbooks have not been finalized for section.
Spring 2024
- 001 - Lecture (In Person): M W 9:35 AM - 10:50 AM , Brent Yi Yi Lao 3 - 4 hour(s) , Majors Only
Dates: 01/16/2024 - 05/04/2024
Location: State Farm Hall of Busine 356 (SFHB 356)
Instructor: Brent Yi Yi Lao
Course Specification: Majors Only
Textbooks have not been finalized for section.