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    Shepherd University
   
 
  Sep 25, 2017
 
 
    
2017-2018 Shepherd University Catalog
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ACCT 410 - Accounting Theory

(3 cr) Contemporary financial accounting issues as reflected in pronouncements of leading professional research and policy organizations such as the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. A frame of reference for assimilating and evaluating the historical foundation of the basic accounting theories and concepts as they appear in the current accounting standards. Prerequisites: ACCT 331 .



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