ACCT 6600 Accounting Analysis and Theory 3.0 Credits
This course goes beyond applying accounting rules - it examines the "why" behind accounting principles and regulations and their impact on financial reporting. Students will develop critical thinking, professional judgment, and research skills essential for navigating today’s complex financial reporting environment. Through hands-on analysis, students will engage with the frameworks and authorities that shape the profession - FASB, SEC, Big Four firms, and the IRS - exploring how each influences accounting standards, compliance, and practice. Emphasis is on researching and interpreting authoritative guidance, analyzing emerging issues, and effectively communicating well-reasoned conclusions that support sound business decisions.
Repeat Status: Not repeatable for credit