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B.S. in Actuarial Science

Otterbein University Course Catalogs

2011-2012 Graduate Catalog 
    Aug 08, 2020  
2011-2012 Graduate Catalog [Archived Catalog]

ACCT 5300 - Accounting History and Ethical Issues

Hours: 3
The course uses a seminar model for ongoing discussion of the significant developments in accounting starting with the first known evidence of accounting over 5000 years ago. The influence of numbers including the invention, development and cultural integration of our current numbering system are discussed. The influence of the development of rail and other utilities and banks in the 19th century are considered. Primary objective is to connect the essential cultural significance of accounting with the development and current existence of human endeavor.