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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
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
Mandatory Group Work
Other Details
Platform d2l/brightspace
Computer Software Requirements
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 No substitutions unless otherwise stated.
  Textbook #1 Textbook #2 Textbook #3 Textbook #4
Textbook Title Financial Accounting Theory,
Author William R. Scott.
Publisher Prentice Hall
Edition 6th
ISBN 9780135119150
Special Instructions
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