Course Information
Course Code	ACTG 4P11
Course Title	Accounting Theory
Description	Economic, behavioural and ethical foundations of accounting theory including the need for and development of standards, a conceptual framework, alternatives to present accounting models and current issues.
Course Format	Lectures, discussion, 3 hours per week.
Restrictions	open to BAcc majors with a minimum of 15.0 overall credits or permission of the Department. In Fall Term, open to BAcc Co-op majors until date specified in Registration guide.
Prerequisite(s)	ACTG 3P33.