ACCT 632 Advanced Financial Accounting Theory
Course Description
For information regarding prerequisites for this course, please refer to the Academic Course Catalog.
Course Guide
View this course’s outcomes, policies, schedule, and more.*
*The information contained in our Course Guides is provided as a sample. Specific course curriculum and requirements for each course are provided by individual instructors each semester. Students should not use Course Guides to find and complete assignments, class prerequisites, or order books.
Rationale
Theory emphasizes the why of accounting rather than the how. Professional accountants must cope with the increasing pace changes occurring in the world of business because new changes develop new problems, and new problems will warrant new solutions. Knowing the why of accounting can help guide in the development of new practices to solve future problems, and understanding the theory framework of accounting can help in formulating creative solutions to new problems that emerge.
Course Assignment
Textbook readings and presentations
No details available.
Course Requirements Checklist
After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.
Case Assignments (6)
For each Case Assignment, the student should select one of the cases from the text. The particular case chosen should be clearly identified by chapter and number. The paper should be 500 words in length, use current APA format, and be supported with at least two citations and a biblical application.
Individual Learning Project Assignment
The student will write a 12–15-page research-oriented paper in current APA format that focuses on financial accounting theory. The paper must include at least 5–7 peer-reviewed sources in addition to the course textbook and the Bible.
Exposure Draft/Recent Standard Presentation Assignment
The student will prepare a presentation on a recent Exposure Draft or Accounting Standard. The student’s presentation should summarize the main points, compare and contrast with current standards and International Financial Reporting Standards (IFRS), evaluate provisions, and develop a response to the exposure draft (for or against). The presentations must include a minimum of 7 slides, and a reference slide must be included in the presentation, at least 5 citations, and a biblical application for the subject matter of the case.
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