Nov 10, 2024  
OHIO University Graduate Catalog 2024-25 
    
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OHIO University Graduate Catalog 2024-25
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ACCT 6300 - Financial Accounting Theory and Research

An examination of the foundations and applications of accounting theory as it relates to financial accounting and reporting. The course draws upon existing research which provides evidence about the applicability of accounting theory to the financial reporting process for business enterprises which prepares financial statements in accordance with generally accepted accounting principles.

Requisites:
Credit Hours: 3
Repeat/Retake Information: May not be retaken.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Students will be able to demonstrate an understanding of issues in financial accounting related to Generally Accepted Accounting Principles (GAAP).
  • Students will be able to demonstrate an understanding of the international issues in financial accounting when comparing U.S. GAAP to standards in other countries.
  • Students will be able to analyze and interpret professional accounting literature to prepare financial statements according to GAAP.


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