Accounting Theory in Komar University of Science and Technology

Accounting Theory is accounting course in the study plan of Accounting Department in Komar University of Science and Technology. The course is studied by the students in the fourth year after passing courses of Financial Accounting, Intermediate Accounting I and Financial Statement analyses. This course critically examines the theoretical frameworks for analysis the reasons for accounting, the importance of the accounting profession in society and the associated accounting research as a fundamental professional requirement in the public interest.