MAC 7100 Financial Accounting Theory, Policy, and Research
This course examines the conceptual, theoretical, and practical aspects of financial accounting. Students will focus on the theoretical foundations of financial reporting and the factors that affect accounting standard setting and decision making. Recent and current literature is studied to enhance analytic skills in accounting. The student will learn how to recognize important issues, ask critical questions, and research answers in the authoritative accounting literature.
Prerequisite
class='sc-courselink' href='/en/catalogs/wilmington-university/2020-2021/undergraduate-catalog/courses/bac-accounting/200/bac-201'>BAC 201 and class='sc-courselink' href='/en/catalogs/wilmington-university/2020-2021/undergraduate-catalog/courses/bac-accounting/200/bac-202'>BAC 202 or MAC 5100 and MAC 5110