Approximately fifty percent of grade is determined by examination. The in-class examinations will include objective, essay and short answer questions. People who are auditing this course are expected to attend and participate in class. On a weekly basis you will be assigned subject matter to research, write a short report, and submit at least 4 questions on for class discussion. Some assignments will be on an individual basis, some on a group basis.
All assignments are to be posted on Blackboard.
Computerized Research Data Bases are available in my office, on the SMSU library web page, and in the library to assist you with your research. Two oral and written current event reports will be required on current accounting situations and group assignments on current event topics will be assigned. Any student who may need an accommodation for a disability should make an appointment to see me in order that we may make the appropriate arrangements. To provide graduate students with an understanding of the theoretical foundations of accounting. Financial accounting theory is emphasized, with some attention to governmental, social, ethical, and international accounting theory topics.