acc541 | Graduate

Accounting Theory & Research

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This is the first core course in the Master of Science in Accounting. In this course, students apply accounting research tools to current accounting issues. Other topics include research of accounting questions related to inventory, fixed assets, leases, derivative instruments, debt, contingencies, segment reporting, pensions, business combinations, consolidations, stockholder’s equity, and a program overview.

This graduate-level course is 6 weeks This course is available to take individually or To enroll, speak with an Enrollment Representative.

Course details:

Credits: 3
Continuing education units: XX
Professional development units: XX
Duration: 6 weeks

topic title goes here

    Financial Reporting Conceptual Framework

    • Discuss key components and the flow of information in an accounting information system.
    • Evaluate disclosure requirements for financial reporting.
    • Identify major accounting standard-setting bodies.

    Inventory, Fixed, and Intangible Assets

    • Describe the current practice and thought on inventory valuation.
    • Explain the current practice and thought on tangible fixed assets.
    • Clarify the current practice and thought on allocation of fixed asset cost.
    • Summarize the current practice and thought on intangible assets.

    Current and Long-Term Liabilities

    • Explain the reporting requirements for contingencies.
    • Analyze and properly present long-term debt.
    • Account for the time value of money by solving present and future value problems.

    Revenue Recognition and Accounting for Leases

    • Recognize major revenue recognition issues.
    • Apply appropriate steps in the process to recognize revenue.
    • Apply the current practice and thought on classifying leases.

    Accounting for Pensions and Derivatives

    • Explain the concept of fair value measurement for derivative instruments and hedging activities.
    • Differentiate the reporting requirements for defined contribution, defined benefit, and other postretirement benefit plans.

    Financial Statements Analysis

    • Evaluate information presented in the balance sheet.
    • Apply the current practice and thought on accounting and reporting for stocks and dividends.
    • Evaluate information presented in the statement of cash flows, recognizing special problems in preparing this financial statement.
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    While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative.

    Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.