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Dec 21, 2024
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MGMT 52700 - Accounting Theory
Credit Hours: 3.00. Important accounting constructs (such as assets, liabilities, cost) are defined, and measurement issues are discussed. Generally accepted accounting principle concepts, principles, and assumptions are examined. The value of information via an examination of various theories of information and decision making, including psychological theories and theories of ethical decision making are considered. Permission of instructor required. Typically offered Fall Spring Summer.
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