ACCT 280 - History Through Accounting

Credits: 3

Prerequisite: ACCT 100. This class explores the development of accounting through the study of historical economic, business, and cultural issues. The course begins by reviewing early evidence of accounting methods as important tools for decision makers and then moves on to the development of financial reporting, with a significant focus on the history of the railroad industry in the U.S. The class combines readings with site visits to libraries, historical societies, and museums to explore the forces that have helped influence change in accounting and financial reporting over time. Through class research assignments students will gain experience working with primary source materials and accounting research databases.