Aug 07, 2022  
2021-2022 Westminster College Catalog 
    
2021-2022 Westminster College Catalog [ARCHIVED CATALOG]

ACC 351 - Accounting Theory

Semester Hours: 2

The study of the theoretical issues behind advanced accounting practices as they relate to stockholders, business consolidations, international accounting standards, and overall full disclosure of financial information, issues frequented by small, mid-sized, and large companies alike.

Prerequisite: ACC 306