OntarioLearn Course Details Start at 05/10/2022
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Course Details
| Course Title |
Accounting Theory and Policy |
| Conestoga Course Code |
OLRN1007 |
| Host College |
Centennial College |
| OntarioLearn Course Code |
CL-ACCT725 |
| Start Date |
05/10/2022 |
| End Date |
08/16/2022 |
| Course Fee |
$409.50 |
| Hours |
42 |
| Pre-requisites |
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| Course Description |
This is an advanced course in Accounting Theory and although it does not ignore the institutional structure of accounting and standard setting, it is presented with a view toward a theoretical orientation with contributions from other disciplines including economics and finance. Standards such as reserve recognition, management discussion and analysis, employee stock options, post employment benefits, financial instruments, ceiling tests, hedge accounting and comprehensive income are critically evaluated. Integration of Canadian and U.S. standards with those of the International Accounting Standards Board is presented to facilitate the transition toward the adoption of IASB standards in 2011 for public companies. Practical and theoretical problems of the present value model, foreign exchange accounting, the process and issues related to standard setting, agency theory and other topics relevant to current events are discussed. Students will be able to select appropriate accounting policies for the specialized industry they find themselves working in upon graduation. |
| Midterm Exam Format |
Online-no supervision requirement |
| Final Exam Format |
Online-Proctored-optional Examity service enabled |
| Final Exam Group |
05/10/2022 |
| Other Evaluation Details |
Research Paper 15%, Mid Term Exam 20%, Group Research Paper 15%, Assignments and Quizzes 10%, Final Exam 40% |
| Minimum Passing Mark |
50 |
| Mandatory Chats |
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| Mandatory Group Work |
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| Other Details |
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| Platform |
d2l/brightspace |
| Computer Software Requirements |
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| Additional |
We suggest you do not purchase your textbook(s) until approximately two weeks prior to the course start date as textbook(s) may change. |
| Textbook Information |
Purchase textbook from www.textnet.ca. No substitutions unless otherwise stated. |
Textbooks
| Textbook Title |
Financial Accounting Theory, |
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| Author |
William R. Scott. |
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| Publisher |
Prentice Hall |
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| Edition |
6th |
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| ISBN |
9780135119150 |
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| Special Instructions |
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