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BUS-A591 Financial Accounting Theory

  • 1.5 credits

This course is about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need to critically examine the broader implications of financial accounting for the fair and efficient working of our economy [The] objective is to give [students] a critical awareness of the current financial accounting and reporting environment, taking into account the diverse interests of both external users and management.” Thus, compared to other accounting courses that help to develop expertise in “how” we account for transactions and events, this course seeks to answer 3/26/2018 page 6 of 7 the most fundamental question in accounting: “why?” Our pursuit of an answer is not narrowly focused on examining specific methods and practices, but also encompasses the question of why financial accounting exists at all.

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