COURSE SYLLABUS
I. PREFIX NUMBER: ACCT 440
COMPLETE TITLE: FINANCIAL ACCOUNTING THEORY
CREDIT HOURS: 3 CREDIT HOURS
II. TERM AND YEAR: FALL 2003 OFFICE
HOURS:
MWF
MW
R
INSTRUCTOR:RICK BRYANT OFFICE LOCATION: DEBUSK CENTER
308-A
EMAIL RBBLMU@HOTMAIL.COM
III. COURSE
PREREQUISITES: ACCT 212
CO-REQUISITES: NONE
RECOMMENDED ANTECEDENTS: NONE
IV. COURSE DESCRIPTION: The course is an introduction to auditing
and other assurance services for students at the undergraduate level. The primary emphasis of the course is on the
auditor’s decision-making process.
The purpose is to integrate
the most important concepts of auditing and other assurance services as well as
certain practical aspects in a logical manner to assist students in
understanding audit decision making and evidence gathering.
V. TEXT: ARENS/ELDER/BEASLEY
AUDITING AND ASSURANCE SERVICES NINTH EDITION
VI. COURSE OBJECTIVES:
1.
Auditor’s
Report
2.
Professional
ethics
3.
Legal
liability
4.
Planning
audits
5.
Internal
control
6.
Electronic
data processing
7.
Audit
sampling
8.
Working
papers
9.
Quality
control of CPA firms
VII. OUTLINE OF COURSE CONTENT/UNITS OF
INSTRUCTION
WEEKLY ASSIGNMENT WILL BE DISTRIBUTED
EACH CLASS.
VIII. REQUIRED
READINGS:
ASSIGNED CHAPTERS
X. SUGGESTED READINGS/BIBLIOGRAPHY
ARTICLES "JOURNAL OF
ACCOUNTANCY"
XI. METHODS OF INSTRUCTION AND LEARNING: Assignment sheet attached will advise student
chapters to read and required problems to be completed. Assigned chapters will be discussed and
assigned exercises and problems will be tool to promote class discussion. Various article and cases will be distributed
to students for reading and discussion.
XII. COURSE REQUIREMENTS AND EVALUATION METHODS:
ATTENDANCE IS REQUIRED:
AVAILABLE POINTS:
Text #1 Chapters 1 - 5
125 POINTS
Test #2 Chapters 6 – 12 125 POINTS
Test #3 Chapters 13 – 16 125 POINTS
Test #4 Chapters 17 – 22 125 POINTS
WEEKLY ASSIGNMENTS 150 POINTS
WEEKLY QUIZ 150 POINTS
RESEARCH PROJECT 200 POINTS
ASSIGNMENTS AND
QUIZZES AVAILABLE WILL EXCEED 300 POINTS, MAXIMUM AVAILABLE IS 300. ASSIGNMENTS AND QUIZZES MISSEED CANNOT BE
MADE UP.
GRADING SCALE:
960 TO 1,000 POINTS A
900 -
959 B+
830 -
889 B
780 -
829 B-
730 -
779 C+
690 -
729 C
660 -
689 C-
500 -
659 D
BELOW 500 F
XIII. UNITS OF
INSTRUCTION: CHAPTERS 1 THROUGH 22.
XIV. STUDENT WITH DISABILITY: Any student with a disability requiring accommondation(s) should make an appointment with the Vice
President for Student Affairs (423)-869-6363 to discuss specific needs.
XV. ACADEMIC INTEGRITY: Student should refer to section in the LMU
Undergraduate Catalog – 2003-2004 on Academic Integrity.
XVI. DATE OF REVISION: