Mar 28, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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ACC 733 - Financial Accounting Theory & Analysis


This course provides an in-depth exploration of financial accounting theory and its application to financial statement analysis. Students will examine the conceptual frameworks, principles, and standards that underpin financial reporting practices. Through a combination of theoretical discussions, case studies, and practical exercises, students will learn to critically evaluate financial statements, assess the quality of accounting information, and make informed decisions based on financial analysis. Emphasis will be placed on understanding the theoretical foundations of financial accounting, analyzing accounting policies and practices, and interpreting financial statements in the context of business decision-making.

Credit(s): 3

Prerequisite(s):
ACC 732 .



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