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Aug 26, 2025
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2025-2026 Course of Study Bulletin
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ACCT - 5341 Accounting Theory Description This course will contrast financial and social accounting issues worldwide. It will review the history of accounting and the trend toward increasingly complex capital markets and financial contracts. Positive theories as to why certain practices evolved and normative theories regarding idealized practices will be contrasted.
Credits: 3 Course Level: Graduate Academic Level: Graduate
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