TROY UNIVERSITY
SORRELL COLLEGE OF BUSINESS
ACT 6699
Contemporary Issues in Accounting
Prerequisites
The prerequisite for ACT6699 is graduate student standing and ACT 6695 (or advisor approval).
[Note: To achieve graduate student standing, students must complete all required business program and prerequisites as shown in the current catalog. To achieve graduate student standing in the accounting option, students must complete all required accounting prerequisites.]
Description
2009-2010 Catalog: A study of contemporary accounting issues and an analysis of how accounting practice is influenced by regulatory agencies, economic conditions, and professional accounting organizations.
Objectives
On completion of the course, the student should be able to:
1.
Use professional literature to find acceptable solutions to accounting problems and issues.
2.
Explain how professional literature and guidance is influenced by regulatory agencies, economic conditions, and professional accounting organizations.
3.
Prepare case analyses to be evaluated based on criteria in this syllabus.
Purpose
To provide an understanding of the theory and application of how accounting technical literature is used by practitioners to find acceptable solutions for current issues in accounting and to provide an understanding of the most recent changes in accounting and auditing technical literature that will be evaluated on the Certified Public Accountants examination.
Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook .
The objectives included on this Master Syllabus must be included among the objectives on the instructor's syllabus, which may expand upon the same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 August 2005

Master Syllabus: ACT 6699 2
Approved Texts
Supplements
Financial Accounting Standards Board Codification System, online at www.fasb.org
with access code provided at first class meeting.
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space): a. Course title b. Course number c. Term d. Instructor e. Prerequisites f. Office hours g. Class days, times h. Classroom location i. Office location j. Office telephone k. Course description, objectives l. Text(s) m. Other materials n. Grading methods, criterion weights, make-up policy, mid-term grade reports o. Procedure, course requirements p. General supports
(computer works, writing center) q. Daily assignments, holidays, add/drop
& open dates, dead day, final exam r. Additional services
(Americans with
Disabilities Act, other statements) s. Absence policy t. Incomplete-work policy u. Cheating policy v. Specialization requirements
(certification, licensure, teacher competencies)