ACCT 3305 – 115& 125 Accounting Theory Spring 2022 Texas A&M University ...

ACCT 3305 ? 115& 125 Accounting Theory Spring 2022

Texas A&M University-Central Texas

COURSE DATES, MODALITY, AND LOCATION

Course Dates: 22 Aug 22 ? 14 Oct 22

Mode of instruction and course access: This course meets online, with supplemental materials made available online through the A&M-Central Texas Canvas Learning Management System [].

Instructor: Office: Email: Office Hours:

Dr. Kevin Nelson FH 323R or Online knelson@tamuct.edu or via Canvas Office hours are online and by appointment only

Student-instructor interaction I am accessible through Canvas Inbox, which I check several times a day during the week and usually once a day on weekends. I will attempt to respond within 24 hours during the week and within 36 hours during the weekend. You may use my TAMUCT email for course-related matters. In the subject line of your email provide the course information "ACCT 5305". If your concern needs immediate attention, text me. Remember, please practice good communication skills (spelling and grammar).

Emergency Warning System for Texas A&M University-Central Texas SAFEZONE. SafeZone provides a public safety application that gives you the ability to call for help with the push of a button. It also provides Texas A&M University-Central Texas the ability to communicate emergency information quickly via push notifications, email, and text messages. All students automatically receive email and text messages via their myCT accounts.

Downloading SafeZone allows access to push notifications and enables you to connect directly for help through the app.

You can download SafeZone from the app store and use your myCT credentials to log in. If you would like more information, you can visit the SafeZone website [].

To register SafeZone on your phone, please follow these 3 easy steps: 1. Download the SafeZone App from your phone store using the link below: o iPhone/iPad: [] o Android Phone / Tablet

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[] 2. Launch the app and enter your myCT email address (e.g. {name}@tamuct.edu) 3. Complete your profile and accept the terms of service

COURSE INFORMATION Course Overview and description: Learn the process of researching, deciding, and documenting accounting treatment of accounting issues.

Course Objective: ACCT 5305 integrates topics covered in prior classes in a decision-oriented setting. Students are expected to actively participate and be engaged in class discussion. Learning objectives for the course include: ? Understand ambiguous financial reporting issues and research the professional literature to form opinions on the appropriate accounting. ? Appreciate the political and economic environment in which accounting policy is developed, as well as the process by which accounting standards evolve. ? Demonstrate understanding of the conceptual underpinnings of accounting and financial reporting and how accounting and accountants contribute to society. ? Learn how to learn, so that as accounting evolves, you will be able to adapt. ? Improve your ability to work with a team. ? Become familiar with decision making frameworks and identify pitfalls and biases that affect decisions in personal and business settings.

Required Reading and Textbook(s) Skills for Accounting Research by Shelby Collins, 4th Edition, ISBN 978-1-61853-315-9. With My Business Course.

Optional: Publication Manual of the American Psychological Association, 7th Edition American Psychological Association Softcover, ISBN-13 978-1433805615

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COURSE REQUIREMENTS

There will be a variety of graded and non-graded activities throughout the semester. Each activity will assess your command of the material as well as your understanding of the course goals and concepts. Activities are assigned and completed during the class period unless otherwise noted and cannot be turned in late or if classes are missed.

Chapter Homework: Chapter homework will be conducted in mybusinesscourse. The homework problems will consist of problems from the chapter.

Chapter Quizzes: Chapter quizzes will be conducted in mybusinesscourse. The quizzes will consist of true/false questions, matching questions, and multiple-choice questions.

Chapter Cases: Chapter cases will be assigned for each chapter. Chapter cases are assignments that consist of real-world scenarios from both U.S. GAAP and IFRS.

Final Exam: There will be one comprehensive exam. The exam will cover topics identified, cases, class discussions, and other materials. Accounting Research Paper: Research Paper: A research paper is required for this course. There are four parts to the research paper (topic ideas, outline, draft and final paper). You may write about any accounting related topic of interest to you and approved by the instructor. Only the final paper will be graded.

Topic Submission: First, submit three topics (ranked 1-3) that you wish to explore, framed as questions, or 1-2 sentence explanations. The professor will provide comments and recommendations on the existing topics or require new topics.

Outline: Create a brief outline, aimed at showing the planned flow of your paper. Include sections and subsections, as needed, along with short descriptions of each. The instructor will provide comments and/or recommendations to modify your outline. Remember, your paper is a work in process, your outline and list of resources may change before the final draft is submitted.

Draft: Prepare a draft of your paper after conducting your research. The professor will make a few comments on your draft, but the draft will not be graded. Please note that the recommendations that the professor provides are not all inclusive and will only offer the student limited and general guidance. A more detailed evaluation will be completed on your final paper.

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References should be included in the draft (changing or adding references to the final draft is ok). Paper: The final step is to submit the paper for a final grade. Papers must be submitted in accordance with APA guidelines. You will need to make sure to identify the research question or issue, obtain data or information from multiple sources, and integrate it into a cohesive and organized paper. The analysis must be well developed and must analyze the accounting topics in a way that is sufficient to make decisions in reporting. After a detailed analysis section, you must provide the reader with a recommendation(s), or with a persuasive opinion(s). The paper must demonstrate mastery of critical thinking skills, and basic writing mechanics. The paper must be clear, concise, organized, and persuasive, and be supported with credible references.

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Grading Criteria Rubric and Conversion Students earn their course grades by completing scheduled assignments; no extra credit assignments are given. To satisfactorily pass this course, students must complete each of the graded items listed below. Failure to submit appropriate documents for scoring in each category will result in a failing grade.

Course Element Chapter Homework/Discussions/Cases

Chapter Quizzes Final Chapter Exams

Research Paper

Percent of Course Grade 25%

20% 40%

15%

Total

100%

Grade Equivalents:

90.0 - 100 %

= A

80.0 - 89.9%

= B

70.0 ? 79.9%

= C

60.0 ? 69.9%

= D

0 ? 59.9%

= F

Posting of Grades Grades will be posted on the Canvas Grade book (turn-around time for grades to be posted is 7 days).

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