Jun 06, 2026  
2026-2027 Graduate Catalog 
    
  Catalog Home
  All Catalogs

  Catalog Overview and Publication
  WTAMU at a Glance
  2025-2026 Academic Calendar
  Accreditation
  Administration and Faculty
  Admission to Graduate School - Master’s Program
  Admission to Graduate School - Ph.D. Program
  Admission to Graduate School - Ed.D. Program
  Campus Map
  Course Descriptions
  Degree and Program Offerings
  Financial Aid
  Procedures and Policies
  Scholarships
  Student Services and Support
  Tuition and Fees
  Tuition/Fee Exemptions and Waivers and Other

  Paul Engler College of Agriculture and Natural Sciences
  Paul and Virginia Engler College of Business
  Terry B. Rogers College of Education and Social Sciences
  College of Engineering
  Sybil B. Harrington College of Fine Arts and Humanities
  College of Nursing and Health Sciences

  Addendum
HELP
2026-2027 Graduate Catalog

ACCT 6306 - Seminar in Accounting Theory

3 3 0
Prerequisite(s): ACCT 3332 and 15 semester hours of accounting. Financial accounting theory; current pronouncements and theory; assigned readings of selected literature; oral and written reports.