Dec 21, 2024  
PUBLISHED 2021-2022 Credit Catalog 
    
Catalog Navigation
  Catalogue Home
  Programs/Categories
  Programs/Categories by School
  Courses by School
  Programs/Categories in Business
  Courses in Business
  Programs/Categories in Academic and Learner Services
  Courses in Academic and Learner Services
  Programs/Categories in Construction
  Courses in Construction
  Programs/Categories in HPS
  Courses in HPS
  Programs/Categories in H&T
  Courses in H&T
  Programs/Categories in ICT
  Courses in ICT
  Programs/Categories in M&A
  Courses in M&A
  Programs/Categories in MSE
  Courses in MSE
  Programs/Categories in Transportation
  Courses in Transportation
HELP
PUBLISHED 2021-2022 Credit Catalog [ARCHIVED CATALOG]

ACCT 4020 - Accounting Theory

Course Description:
This course examines current issues and problems in the field of accounting. Topics include the present value model of accounting, rational decision making, theories of financial reporting, agency theory, and the process of setting accounting standards both in Canada and internationally.

3 Credits

Prerequisite(s):
  • ACCT 3310
  • FNCE 3060

Equivalent(s):
ACCT 415

© 2015 - 2021, Southern Alberta Institute of Technology (SAIT). All Rights Reserved.