ACCT 380 - Environmental Accounting

5 CR

The course covers utilization of advanced accounting topics with a focus on measurement of environmental costs and benefits in the decision making process and evaluation techniques of natural resources, taxation and the profession’s role in environmental issues.

Prerequisite(s): ACCT 360 and ACCT 351.

Course Outcomes

Examine the impact of the environment on financial statements.
Prescribe the best accounting practices for adoption, establishment and implementation of an environmental policy.
Develop and perform an environmental audit.
Account and control for the costs of waste, packaging and recycling.
Appraise the environmental sustainability of an organization’s practices.
Evaluate the external social audits.

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