`Accounting 6135, Advanced Accounting Theory
Arthur G. Hendricks, Ph.D., CPA professor
BU 410 Thursday 7:10 PM to 10:00 PM
1. Scott, W.R., Financial Accounting Theory, 5th edition, Prentice Hall (Pearson Education Canada, Ltd) 2009 (ISBN 978-0-13-207286-1)
2 Concepts Statement #7, Using Cash Flow Information and Present Value in Accounting Measurements, FASB, February 2000.
3. Optional; The Wall Street Journal. You are expected to read the financial pages of the news media and to generate discussions on current topics as they develop. Term: Fall 2009
Contents of this document
Assignment deadlines, policies and course information
Detailed schedule for exams, assigned reading, and other items ______________________________________________________________________________ Section A:
_____________________________________________________________________________ Section B: Assignment deadlines, course policies and course information General:
Assignment deadlines: All homework or other weekly assignments are due by the Sunday following the Thursday class. For instance, for the assignment for Sept. 17, 2009 homework Q24 will be due the following Sunday, Sept. 20, 2009. The syllabus gives precise dates for each week. (There will be different deadlines for exams and term projects. The deadlines are noted on the week by week schedule.) The homework is to be uploaded to the dropbox. During the term of the course, 9 homework questions will be submitted. These will be graded on the basis of acceptable, satisfactory, and unsatisfactory. Additional homework questions are assigned to be answered through online threaded discussions.
You are expected to turn in all assignments on time. Three failures to be timely (including failure to complete assignments) will result in an F in the course. Reading assignments. You are expected to be fully prepared each week, having read and studied all assigned material. The quality of your participation can impact your grade. Read the assigned materials, work through the homework problems and raise questions on materials you find difficult.
Term projects: The course has two term project requirements; a research paper and a presentation. See discussion below for full details.
Response to email: I will normally respond to email on a daily basis. However, I am occasionally out of town or otherwise tied up. If I have not responded after 24 hours, please send
me a reminder.
Solutions to Assignments: We will discuss solutions to assignments in the following class session.
Course updates: Syllabus updates may be made during the semester. Changes will be posted as an announcement on the course home page on E-College.
School and college policies:
School of Accounting policies: The SOA has adopted policies that apply to all accounting faculty, students and courses. Please review policies relevant to you at http://soa.fau/deu/soaadmin/soasylpol.htm. Please note that these policies are not meant to prevent additional requirements by the instructor in any particular course. Academic irregularities: The FAU Graduate School of Business has adopted a strict academic honesty policy. You should review this policy statement, found at http://www.far.edu/gsb/newsinfo/cobhonesty.htm
This is a course in accounting theory. The course does not concern itself directly with learning or applying accounting pronouncements. Rather, the course examines the economic forces, competing interests, and regulatory institutions that shape the way accounting policy choices are made and also the role of accounting in society. In addition, to discussing accounting in its familiar role as an income measurement tool and as an input to decisions under uncertainty, we study how efficient markets, compensation practices, debt covenants, and other...
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