The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
    Texas A&M University Corpus Christi
  Jan 17, 2018
2012-2013 Graduate Catalog [ARCHIVED CATALOG]

[Add to Portfolio]

ACCT 5381 - Accounting Theory

3 sem. hrs.
A study of diverse accounting theories and concepts. Includes an intensive study of the underlying framework of financial accounting. Contemporary accounting issues are emphasized focusing on proper financial statement presentation and disclosure. Includes the study of similarities and differences between U.S. GAAP and International Financial Reporting Standards and the related convergence projects. Prerequisites: accounting foundation courses or their equivalent.

[Add to Portfolio]