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Accounting Theory & Research




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Course length

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University of Phoenix reserves the right to modify courses. While widely available, not all programs are available to residents of all states. Please check with a University Enrollment Representative.

Course level: Graduate

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 requires proof of completion of a Bachelor's degree. Be prepared to provide documentation during the checkout process.


What you'll learn

Course skills and outcomes

Financial Reporting Conceptual Framework

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

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.


Why take courses at University of Phoenix

Accreditation that matters

We’ve been accredited by the Higher Learning Commission ( for more than 40 years.

Real-world instructors

Learn from instructors who bring an average of 25 years of working experience to the classroom.

Affordable and potentially reimbursable

Our tuition and fees are competitive and fixed. Also, check to see if your employer will cover you for this course.

Next Steps

Start a conversation about your future with an enrollment representative today.

Start a conversation about your future with an enrollment representative today.

Call (844) 937-8679

Transfer Credits

Credit Transfer

Credit Transfer

Need to transfer credits to another college or university?

Before you enroll in a course, check with your school of choice to make sure they will accept our transfer credits and to understand any requirements or limitations. Then you can complete your course, and request your official transcript be sent to your school. That’s it!

How to request your transcripts