BA6401 ACCOUNTING THEORY
| Course Code: | 3126401 |
| METU Credit (Theoretical-Laboratory hours/week): | 3 (3.00 - 0.00) |
| ECTS Credit: | 10.0 |
| Department: | Business Administration |
| Language of Instruction: | English |
| Level of Study: | Graduate |
| Course Coordinator: | Prof.Dr. FATMA NACİYE CAN MUĞAN |
| Offered Semester: | Fall Semesters. |
Course Objectives
Course Content
The aim of the course is to introduce the students to prevailing schools of thought in accounting theory. Specifıcally, the historical development of accounting theory will be covered with special emphasis on current development. The course is organized around three main topics: normative and positive accounting theories; financial reporting disclosures and ethical considerations; and income determination.