Contact information



Download 90.32 Kb.
Date28.11.2016
Size90.32 Kb.
#2600
SCHOOL OF BUSINESS – THE UNIVERSITY OF TEXAS OF THE PERMIAN BASIN

ACCT 6312.501: ACCOUNTING THEORY

Fall 2014


CONTACT INFORMATION

Professor:  Dr. Wilma Dye

Office: Mesa 2256

E-Mail:  dye_w@utpb.edu

Office Hours: T Th 1:00 to 1:45 pm and 3:15 to 4:30 pm; W 5:00 to 6:00 pm or by appointment

Phone: 432-552-2177 (Office)
Fax: 432-552-2174 ATTN: DYE


COURSE DESCRIPTION

Historical development of accounting theory. Criteria for choices among income-determination and asset-valuation rules in context of public reporting. Prerequisite: 6 hours of intermediate accounting or equivalent.




COURSE OBJECTIVES

  1. Understand the place of accounting as an academic discipline within the social sciences.

  2. Understand the development of accounting thought from its origins to current practice including contemporary issues

  3. Use the authoritative literature of accounting and current accounting publications to investigate and assess accounting policies

  4. Evaluate accounting policy alternatives with respect to the Conceptual Framework of Accounting, other accounting paradigms, and the point of view of the various accounting constituencies.



REQUIRED TEXTS

Title:  Accounting Theory: Conceptual Issues in a Political and Economic Environment, 8th edition

Authors: Harry I. Wolk, James L. Dodd, and John J. Rozycki

Description:  The textbook covering accounting theory

Publisher: Sage

Publication Date: 2013

ISBN: 9781412991698
Title:  More than a Numbers Game: A Brief History of Accounting

Authors: Thomas A. King

Description:  A book that puts accounting in its historical context.

Publisher: Wiley

Publication Date: 2006

ISBN: 978-0-470-00873-7
Title: FASB Codification

Author: FASB

Description: The source document of US GAAP. In particular chapters 270 and 280

Website: http://aaahq.org/ascLogin.cfm, using Username - AAA51294 password gWjBCSs



COURSE TOPICS

Date

READING

END OF CHAPTER SET


Introduction

8/26

Wolk 1




Measurement

8/28

Wolk 1

Q 1, 11, 14, 15

CPW 2,3; CTA: 1,2

Accounting Theory and Accounting Research

9/02










9/04

Wolk 2

Q 1, 6, 11, 13, 14

CPW 1; CTA none

History – Part I

9/09

King 1-5

To be distributed separately

History – Part II

9/11

King 6-10

To be distributed separately

History – Part III

9/16

King 11-15

To be distributed separately

Development of the Institutional Structure

9/18

Wolk 3

Q 1,2,4,6,9,13,14

CPW 4; CTA 2

EXAM

9/23

Wolk 1-3, King




The Economics of Financial Reporting and Regulation

9/25

Wolk 4

Q 1,2,7,19,23,24

CPW 5; CTA 3

Agency Theory

9/30

Wolk 4




Postulates, Principles and Concepts

10/02

Wolk 5

Q 2, 5, 8, 11, 14, 21, 26

CPW 1, 4; CTA 1

The Search for Objectives

10/07

Wolk 6

Q 3, 4, 8, 11, 13

CPW 1, 2; CTA none

The FASB’s Conceptual Framework – Historical context

10/09

Wolk 7

Q 1, 2, 3, 12, 13, 16, 17, 20

CPW 1, 2, 4; CTA none

The FASB’s Conceptual Framework – Current Trends

10/14

Wolk 7




Usefulness

10/16

Wolk 8

Q 2, 3, 6, 15, 17, 27, 31, 33, 40, 45, 46

CPW 2; CTA none

Uniformity

10/21

Wolk 9

Q 5, 8, 10, 15, 21

CPW 4, 5; CTA none

Disclosure

10/23

Wolk 9




International Accounting

10/28

Wolk 10

Q 1, 2, 4, 13, 14

CPW 1; CTA 1

EXAM

10/30

Wolk 4 to 10




Balance Sheet

11/04

Wolk 11




Income Statement

11/06

Wolk 12




Statement of Cash Flows

11/11

Wolk 13




Changing Prices

11/13

Wolk 14




Taxes

11/18

Wolk 15




Pensions

11/20

Wolk 16




Equity Investments

11/25

Wolk 18







11/27




Thanksgiving

Current Topic Presentation

12/02







Current Topic Presentation

12/04







EXAM Week of Dec 6




Wolk 11-16, 18, Presentations

Q=Questions; CPW=Case, Problems & Writing Assignment; CTA=Critical Thinking & Analysis NOTE: Last day to drop the class Oct 30

ASSIGNMENTS AND EVALUATION

 

Your grade is based on the scale below and the following weighting of activities:



 

End of Chapter Sets (Chapters 1 to 10) 200

History Summaries 60

Topic Summary (Assigned from Chapters 11 to 18)40

Class Participation 100

Report 100



3 Exams       300

Total 800




Grade

Grade Points

Percentage

A

4.0

90-100

B

3.0

80-89

C

2.0

70-79

D

1.0

60-69

F

0.0

<=59




  • END OF CHAPTER SETS: You will be assigned questions, cases, and/or analyses from the end of each chapter. Prepare your responses in WORD or EXCEL documents, as appropriate to the activity and submit in Blackboard before the class meeting. Bring a copy with you to class



  • HISTORY / TOPIC SUMMARIES: 1-2 page summaries of chapters assigned to you that you can share with other class participants. Specific instructions will be distributed separately.




  • REPORT: You will select a topic relevant to Accounting Theory from the current project list at the Financial Accounting Standards Board. You will provide a historical perspective on current GAAP for the issue, identify the current issues that have resulted in its being placed on the FASB agenda and provide your recommendations for resolution of those issues and predictions about the future of GAAP in the area.




  • EXAMS: The three exams cover the material in their respective units. The exams are typically composed of 5 essay questions selected from a review sheet provided.


ATTENDANCE POLICY

Students must participate in the course on a weekly basis. All deadlines in the course are fully disclosed and firm. If there are extraordinary circumstances that delay the completion of work, it is the student’s responsibility to communicate ahead of any deadlines with the class instructor.




INSTRUCTIONAL APPROACH

This course uses in class discussion and individual research, analysis, and communication activities.




EMAIL COMMUNICATIONIn an effort to improve the efficiency of managing this course please follow the following e-mail rules very closely. All e-mails MUST include 6312 in the SUBJECT LINE of every e-mail you send me. I will also include the same "6312" tag in each of my e-mail communications to you. INSTRUCTOR AVAILABILITYYour instructor is available throughout the week to assist you in learning accounting as well as at the time of class sessions. The order of the methods of communication below are my preferred hierarchy of communication. Please use the following methods but if an emergency does present itself please communicate any way possible.

E-Mail:

While I will generally be able to check email on a daily basis, it will typically take an extra day to receive a response on the weekend.



Phone:

I am also available via phone at The University of Texas of the Permian Basin at 432-552-2177.  However, if I don't answer the phone, please email me.  I will not be calling you back by phone.




LIBRARY

The J. Conrad Dunagan Library is a valuable resource for this course, providing access to many electronic databases that will be useful research tools.  You can access library resources online at http://library.utpb.edu/ . Many of the databases are available from off-campus, although some require on campus or in library use. See http://library.utpb.edu/alphabetical_list.html for direct access to library databases.STUDENT RESOURCES



BLACKBOARD: This course will make extensive use of Blackboard courseware, so it is important for you to be able to access the course site regularly.

WRITING CENTER: The Writing Center (Mesa 2100 / 432-552-2302) can provide you with feedback on drafts of papers prior to their submission. It is open
Monday - Thursday: 9:00 AM - 8:00 PM ; Friday: 9:00 AM - 3:00 PM ; Saturday: 10:00 AM - 3:00 PM. Online feedback is also available. See http://cas.utpb.edu/university-writing-center/online-writing-lab/ .ACADEMIC HONESTY

The integrity of a university degree depends on the integrity of the work done for that degree by each student. The University expects a student to maintain a high standard of individual honor in all scholastic work (Rules and Regulations of the Board of Regents). Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole or in part to another person, any act designed to give unfair advantage to a student, or the attempt to commit such acts. Detailed information on scholastic dishonesty along with disciplinary procedures is outlined in the Handbook of Operating Procedures, Part 5, Section 1, and the Student Guide. You will find links to these sources to the WebCT home page for this course.




STUDENT CLASSROOM CONDUCT
All students are expected to exercise self-discipline and a respect for the rights of others at all times. Behavioral disruptions that interfere with the business of the classroom or with an individual’s ability to learn may be referred to the University’s Behavior Intervention Team for resolution.

CELL PHONE POLICY
Students are expected to put their cell phones on vibrate while in class and to avoid causing distractions through cell phone use.

AMERICANS WITH DISABILITIES POLICY

The University of Texas of the Permian Basin intends to make reasonable accommodation for its students with special learning requirements. You must document your special needs through the University Office for Programs Assisting Students Study (PASS Office, Mesa 1160, 432-552-2631, castro_e@utpb.edu).

Download 90.32 Kb.

Share with your friends:




The database is protected by copyright ©sckool.org 2022
send message

    Main page