Get Solved ACCT 632 Advanced Financial Accounting Theory
Course Description
This advanced course in financial accounting theory presents an in-depth analysis of the historical development of accounting theory and its application to current and future accounting issues. The course utilizes a case approach that provides a blend of theory, practice, and research. The course enhances critical thinking skills by synthesizing the professional accountant’s understanding and knowledge of accounting theory with the resolution of real-world accounting problems. The course incorporates a global perspective with respect to the development and analysis of accounting standards.
For information regarding the prerequisites for this course, please refer to the Academic Course Catalog.
Rationale
The theory emphasizes the why of accounting rather than the how. Professional accountants must cope with the increasing pace of 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 the development of new practices to solve future problems, and understanding the theoretical framework of accounting can help in formulating creative solutions to new problems that emerge.
Measurable Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Summarize the development of accounting theory.
- Examine the proper presentation of financial statements in accordance with GAAP.
- Evaluate controversial accounting issues, alternatives, and solutions in light of a biblical worldview.
- Relate accounting theory to the practice of accounting.
Course Assignment
Textbook readings and presentations
Course Requirements Checklist
After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.
Case Study Assignments (6)
For each Case Assignment, you should select one of the cases from the text. Please be sure that you clearly identify the particular case by chapter and number.
Individual Learning Project Assignment
The student will write a 12–15-page research-oriented paper in the 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
Prepare a presentation on a recent Exposure Draft or Accounting Standard. Your 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).
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