ACTG 415
Accounting Theory

1. Catalog Entry

ACTG 415. Accounting Theory
Three hours lecture.

Prerequisites: ACTG 314.

Study of the development of accounting theory and its conceptual framework. Further theoretical exposure to and advanced problem solving of selected accounting topics.

2. Detailed Description of Content of Course

Topical Coverage: Evolution of accounting theory, standards, and practice, including the Statements on Financial Accounting Concepts. Continued theoretical coverage with advanced problems on:

1. financial statements
2. inflation and changing prices
3. leases
4. pensions
5. income tax allocation
6. international accounting
7. other topics requiring coverage due to the issuance of recent standards or other publications

3. Detailed Description of Conduct of Course

1. Lecture & discussion of textbook material.
2. Outside reading list of Journal Articles - students present these in class, followed by discussion.
3. Writing assignments.

4. Goals and Objectives of the Course

Students should develop:

1. an awareness of theoretical issues as listed in Part B.
2. critical assessment skills
3. writing and presentation skills.

5. Assessment Measures

Graded assignments may include in-class exams, a final examination, quizzes, the assignment and presentation of problem exercises, papers, class presentations and participation.

6. Other Course Information
7. Review and Approval

Date Action Reviewed by
September 2001 Reviewed Dr. Dan Davidson, Chair