Financial Accounting Theory

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Financial accounting theory

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BACHELOR OF BUSINESS ADMINISTRATION- HONOURS PROGRAM
DIPLOMA IN BUSINESS ADMINSTATION
Winter, 2009
BADM 4250
INSTRUCTOR NAME (First & Last): Howard Leaman

PHONE NUMBER: 416-798-1331
FAX NUMBER: 416-798-2905
EMAIL (Guelph Humber): howard.leaman@guelphhumber.ca
OFFICE: GH208N
PROGRAM HEAD: George Bragues
EMAIL AND EXTENSION gbragues@uoguelph.ca
PROGRAM ADVISOR: Rebecca Johnston
EMAIL AND EXTENTION rebecca.johnston@guelphhumber.ca
GUELPH HUMBER WEBSITE: www.guelphhumber.ca
Course Title: Accounting Theory

Pre-requisites: BADM 4210 Advanced Financial Accounting
Co-requisites: None
Credits: 0.50
Course Website (If applicable): http://www.onlineguelphhumber.ca/
Method of Delivery: 3-0 Lecture
Calendar Description:
This course examines various conceptual and theoretical approaches to accounting,
including the implications of economics and finance on financial reporting. Focusing on
current and/or controversial issues as well as contemporary cases, students examine
the appropriateness of current accounting policies and practices in light of conceptual
considerations. Research, analytical, writing, presentation and group skills are
demonstrated through preparation of research papers and contribution to group
discussions and presentations.
Course Learning Outcomes

On completion of this course the student will be able to:
1. Recognize and understand the complexities of alternative accounting

theories.
Page 1 of 5
Revised Dec. 12, 2008

2. Conduct critical accounting research, using quality resources.
3. Describe the development of accounting and financial reporting throughout
history.
4. Evaluate the current accounting and financial reporting environment,
particularly with respect to economic and political issues, the impact of the
global economy, and the regulatory environment.
5. Explain and evaluate the decision usefulness and limitations of accounting
information, including the implications of other fields of study such as finance
and economics.
6. Assess the characteristics and limitations of alternative accounting models
and approaches.
7. Analyze and critically discuss contemporary issues in accounting.
8. Analyze and evaluate generally accepted accounting principles and their
application on financial reporting in context of current issues and cases.
Learning Resources
Required Textbook(s):
Title: Financial Accounting Theory

Author: William R. Scott, Prentice Hall
Edition: Fifth Edition, 2009
*ISBN: 0132072866
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Course Schedule
Week(s)/ Topic Reading(s)/ Activities

Lesson
1) Jan 9 Intro – Nature and Purpose of Accounting Theory Chapter 1:
2) Jan 16 Accounting Under Ideal Conditions Chapter 2/ Questions:

1,2,7,8,9,10,11,12,13,14c&d
3) Jan 23 The Decision Usefulness Approach to Financial Reporting Chapter 3/ Questions:
1,2,5,6,7,9,10,14
4) Jan 30 Efficient Securities Markets Chapter 4/ Questions:
3,4,5,7,8,9,12
5) Feb 6 The Information Perspective on Decision Usefulness Chapter 5/ Questions:
2,3,6,7,8,9,10,11,13,14,16
6) Feb 13 The Measurement Perspective on Decision Usefulness Chapter 6/ Questions:
AND 1,2,3,4,5,6
Measurement Perspective Applications Chapter 7/ Questions:
3,4,5,6,7,10
Feb 20 Reading Week – No Classes
7) Feb 27 Mid-term 25%
8) Mar 6 Economic Consequences and Positive Accounting Theory Chapter 8/ Questions:
1,2,3,4,5,6
9) Mar 13 An Analysis of Conflict Chapter 9/ Questions:
1,2,3,4,5,6,7
10) Mar 20 Executive Compensation Chapter 10/ Questions:
1,2,3,4,6,8,9
11) Mar 27 Earnings Management Chapter 11/ Questions:
1,2,3,4,5,6
12) Apr 3 Standard Settings: Economic Issues Chapter 12/ Questions:
AND 1,2,3,4,5,6,7
Standard Settings: Political Issues Chapter 13/ Questions:
Paper due 15% 1,2,3,4,5
TBA Comprehensive Exam 25%
Evaluation and Due dates

Students will be evaluated in this course through:
Class participation 10%

Group Assignment* 25%
Research Paper (April 3) 15%
Midterm (February 27) 25%
Final (TBA) 25%
Total 100%
* In the first week of class, groups will be formed, and each group will be assigned a chapter.
The chapter questions will be presented in class on the Friday of the week noted above.
* LATE ASSIGNMENTS OR PAPERS WILL NOT BE ACCEPTED
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_____
NOTE: The University of Guelph-Humber Undergraduate Calendar states:
“Students need to remain aware that instructors have access to and the right to use electronic and
other means of detection”
Accordingly, instructors may decide to use originality checking services, such as Turnitin.com,
to ensure that submitted work conforms with the university’s Academic Misconduct policy.
Students will be notified of such a requirement in advance by the instructor. More information on
Academic Misconduct is included below in this outline.
____
Page 4 of 5

Drop Box Policy
• If late submissions are permitted by the late policy of this course outline, such
assignments submitted after the due date must be electronically date stamped and placed
in the secure assignment drop box, located on the second floor in the Learning Commons.
Academic Policies
Important University of Guelph-Humber Academic Regulations
Academic Integrity / Academic Honesty
Academic misconduct is behaviour that erodes the basis of mutual trust on which scholarly
exchanges commonly rest, undermines the University's exercise of its responsibility to evaluate
students' academic achievements, or restricts the University's ability to accomplish its learning
objectives.
The University takes a serious view of academic misconduct and will severely penalize students,
faculty and staff who are found guilty of offences associated with misappropriation of others'
work, misrepresentation of personal performance and fraud, improper access to scholarly
resources, and obstructing others in pursuit of their academic endeavours. In addition to this
policy, the University has adopted a number of policies that govern such offences, including the
policies on Misconduct in Research and Scholarship and the Student Rights and Responsibilities
regulations. These policies will be strictly enforced.
It is the responsibility of the University, its faculty, students and staff to be aware of what
constitutes academic misconduct and to do as much as possible through establishment and use of
policies and preventive procedures to limit the likelihood of offences occurring. Furthermore,
individual members of the University community have the specific responsibility of initiating
appropriate action in all instances where academic misconduct is believed to have taken place.
This responsibility includes reporting such offences when they occur and making one's
disapproval of such behaviour obvious.
University of Guelph-Humber students have the responsibility of abiding by the University's

policy on academic misconduct regardless of their location of study; faculty, staff and students
have the responsibility of supporting an environment that discourages misconduct. Students
should also be aware that if they find their academic performance affected by medical,
psychological or compassionate circumstances, they should inform the appropriate
individuals,(instructors, Program Advisor) and follow the available procedures for academic
consideration outlined in the University's calendar.
Students are encouraged to review the policy in the 2008-2009 Academic Calendar at:
http://www.uoguelph.ca/registrar/calendars/guelphhumber/current/c07/c07-amisconduct.shtml
Grading Procedures
Feedback to students on work completed or in progress is an integral part of teaching and
learning in that it allows students to measure their understanding of material and their progress
Page 5 of 5

toward achieving learning objectives. Feedback often goes beyond grading and should be an
indication of the standard a student has achieved and should to include comments on the
particular strengths and weaknesses of a student’s performance. While the nature and frequency
of such feedback will vary with the course, the University of Guelph-Humber is committed to
providing students with appropriate and timely feedback on their work. Faculty members are
urged to provide meaningful feedback (approximately 20% of the total course evaluation is the
th
standard), prior to the 40 class day. This is the last day that students are permitted to drop classes
without incurring any academic penalties.
Missed Final Exams / Deferred Privileges

When students do not write a required final examination, complete a final assignment, or
complete a work term report prior to the last class date, they must request Academic
Consideration to be considered for a deferred privilege. When granted, a deferred privilege
allows a student the opportunity to complete the final course requirements after the end of the
semester, but during established timelines.
Please note that faculty members do not grant deferred privileges. Faculty can only grant
academic consideration for work that is due during the semester and cannot grant extensions
beyond their deadline for submission of final grades.
The nature of the deferred privilege may take the form of either a deferred condition or a
deferred examination. The Admissions and Academic Review Sub-Committee grants deferred
privileges on the basis of medical, psychological or compassionate consideration. Please see
your Admission and Program advisor for details.
Accommodation Procedures
Students will identify themselves to Services for Students with Disabilities and, where required,
provide appropriate documentation of their need. Where appropriate, students will inform
individual instructors of their disabilities and academic accommodations required, by distributing
the "SSD Memo to Faculty".
When students require test accommodations, they will:

• Remind instructors at least one week in advance of each test or as soon as possible, that they
require test accommodations
• Book the test date and time in the SSD office or make the appropriate arrangements to write
in the Test Centre at least one week in advance of each test, or as soon as possible.
Students with special needs are accommodated through Humber ITAL Services for Students with
Disabilities. Students should make themselves familiar with the policies relating to special
accommodations by visiting the website at:
http://studentservices.humberc.on.ca/ssd/pnp/fac_resp.htm.
It is the student’s responsibility to be familiar with the University’s policies and Academic
Regulations. These policies can be found at:
http://www.guelphhumber.ca/cstudents/policies/index.shtml
Page 6 of 5

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Accelerat ing t he world's research.

Financial accounting theory

Related papers Download a PDF Pack of t he best relat ed papers 

INSTRUCTOR NAME (First & Last): Howard Leaman

Course Title: Accounting Theory

Course Learning Outcomes

1. Recognize and understand the complexities of alternative accounting

Revised Dec. 12, 2008

Title: Financial Accounting Theory

Revised Dec. 12, 2008

Week(s)/ Topic Reading(s)/ Activities

2) Jan 16 Accounting Under Ideal Conditions Chapter 2/ Questions:

Evaluation and Due dates

Class participation 10%

Revised Dec. 12, 2008

Revised Dec. 12, 2008

Academic Integrity / Academic Honesty

University of Guelph-Humber students have the responsibility of abiding by the University's

Revised Dec. 12, 2008

Missed Final Exams / Deferred Privileges

When students require test accommodations, they will:

Revised Dec. 12, 2008

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