ACTG 415: Accounting Theory
Prerequisites: ACTG 314
Credit Hours: (3)
Study of the development of accounting theory and its conceptual framework. Further
theoretical exposure to and advanced problem solving of selected accounting topics.
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 price
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
Detailed Description of Conduct of Course
1. Lecture & discussion of textbook material.
2. Outside reading list of journal articles - students will be asked to present these
articles in class, followed by discussion.
3. Writing assignments.
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
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.
Other Course Information
None
Review and Approval
Date Action Reviewed
February 2011 Reviewed
March 27, 2012 Revised