Financial Accounting Theory and Practice: Part 1

Permission of Advisor. First required course for students having an undergraduate degree in other than accounting, wishing to enter the MS in Accounting Program atQueens College. This course provides the fundamental understanding of the language of business as expressed in financial reports. It continues into an intensive study of the theories of financial accounting, generally accepted accounting principles, and relevant opinions and statements of the American Institute of Certified Public Accountants, Financial Accounting StandardsBoard, and the Securities and Exchange Commission.