CU Locations

USA | Turks & Caicos Islands

Search
Close this search box.

ACCT 307

Accounting Theory
Name: Accounting Theory
Course Number: ACCT 307
Credit(s): 3

Course Description

In ACCT 307 Accounting Theory, we dive into the world of accounting theories, covering normative, positive, and critical perspectives. We explore the nature of theory and different logical approaches, emphasizing how theory plays a key role in understanding current accounting standards and practices. Join us in unraveling the connection between accounting theory and the real-world decisions faced by accountants and financial statement users.

Learning Outcomes:

  • Cultivate a critical understanding of the defining elements of modern accounting practices.
  • Engage in discussions about theory development, theories of accounting policy choice, and the utilization of accounting information concepts.
  • Explore contemporary accounting issues by applying theoretical frameworks for analysis.

Where would you like to go?

Click any of the options below to navigate to that specific website.