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ACCT695 - Accounting Theory and Concepts

Course Details

Course Code: ACCT695 Course ID: 4166 Credit Hours: 3 Level: Graduate

In this course students evaluate how organizations process and report accounting information in adherence to ethical standards and generally accepted accounting principles. Topics include accounting literature related to the accounting cycle, adjusting and closing entries, ethics, financial reporting & analysis, international accounting, auditing, taxation, and governance.





Course Schedule

Registration Dates Course Dates Session Weeks
11/26/18 - 05/03/19 05/06/19 - 06/30/19 Spring 2019 Session I 8 Week session
01/28/19 - 06/28/19 07/01/19 - 08/25/19 Summer 2019 Session B 8 Week session
03/25/19 - 08/30/19 09/02/19 - 10/27/19 Summer 2019 Session D 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

CO1. Differentiate between moral philosophies and their effect on ethical reasoning in accounting.

CO2. Evaluate and apply the concept of the public interest in accounting, the Principles section of the AICPA Code of Professional Conduct, and the IMA Statement of Ethical and Professional Practice to a case study.

CO3. Apply the components of Rest’s model, Kohlberg’s stages of moral development, the Integrated Ethical Decision-­‐Making Model, and the “Giving Voice to Values” technique to an accounting case and evaluate how it influences ethical decision making.

CO4. Describe the link between organizational climate, ethical leadership, organizational ethics, individual ethics, and corporate culture.

CO5. Analyze the causes of fraud, detection methods, preventative controls the components of corporate governance and their relationship to corporate culture, and the accountants’ obligations to whistle blow.

CO6. Assess the basis for auditors’ statutory legal liability, the auditors’ legal liabilities under SOX, the provisions of the FCPA, and the cultural and professional constraints of adopting IFRS.

CO7. Survey the motivation for earnings management, the devices used to manage earnings, how earnings management judgments are made, and the implications of financial restatements.

Method of Assessment

A. Tests & Paper

There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive paper that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the paper.

B. Assignments:

Course assignments will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.). These assignments will be a series of quizzes consisting of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.

C. Homework:

Throughout the term, homework will be given in several modules to test student understanding of the material. Homework will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.) and consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.

D. Discussion Forums:

Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.

Assessment of the Course Objectives

Course Objectives

Assessment Methods

1 - 7

Test question, paper, assignment, discussion, and homework

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).

Grade

Quality Points/Grading Percent

A

4.0/ 100 – 94

A-

3.67/ 93 – 90

B+

3.33/ 89 – 87

B

3.0/ 86 – 84

B-

2.67/ 83 –80

C

2.33/ 79 – 75

F

0.0/ 74 – 0

NameGrade %
Forums 10.00 %
Week 1 Forum 1.25 %
Week 2 Forum 1.25 %
Week 3 Forum 1.25 %
Week 4 Forum 1.25 %
Week 5 Forum 1.25 %
Week 6 Forum 1.25 %
Week 7 Forum 1.25 %
Week 8 Forum 1.25 %
Quizzes 20.00 %
Week 1 Quiz 3.33 %
Week 2 Quiz 3.33 %
Week 3 Quiz 3.33 %
Week 5 Quiz 3.33 %
Week 6 Quiz 3.33 %
Week 7 Quiz 3.33 %
Assignments 30.00 %
Week 1 Assignment 5.00 %
Week 2 Assignment 5.00 %
Week 3 Assignment 5.00 %
Week 5 Assignment 5.00 %
Week 6 Assignment 5.00 %
Week 7 Assignment 5.00 %
Tests 30.00 %
Midterm 15.00 %
Final 15.00 %
Final Assessment 10.00 %
Week 8 Paper 10.00 %

Websites and Videos

In addition to the required course texts, the following public domain Websites are useful. Please abide by the university’s academic honesty policy when using Internet sources.

Note website addresses are subject to change.

  • Textbook Companion Website
  • AICPA
  • FASB
  • American Psychological Association (APA) Style Website
  • Purdue Online Writing Lab
  • Turnitin Website
Book Title:Ethical Obligations & Decision-Making in Acct:Text and Cases, 4th ed.w/ Connect (If you prefer the e-book format, you can purchase Connect access through the classroom once your session begins. With that purchase, you will receive digital access)
ISBN:9781259912368
Publication Info:McGraw Hill
Author:Mintz, S. and Morris, R.
Unit Cost:$185.78
Book Title:Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i
Publication Info:Examity

Previous Syllabi

Not current for future courses.