Advanced Theory and Problems in Accounting

ACNT 2375

Master Syllabus



Instructor — See the section syllabus for instructor and section specific information


Section Number  

Class Hours


Office Hours


Email — 

Website — 

Blackboard — 

Please contact the instructor if you wish to meet outside of regular office hours.




As a capstone experience, students use case studies, database research and group

projects to apply knowledge obtained in previous accounting courses. Case studies

incorporate governmental, audit, internal control, accounting information system and

financial accounting issues.


This course is accepted by the Texas State Board of Public Accountancy as one of the

30 hours of upper division accounting courses.  The course also counts as the required

two research hours.  To be accepted, students MUST HAVE completed a minimum of a

bachelor’s degree PRIOR to taking this course.



Student must have completed a minimum of 20 hours of upper level accounting coursework. Students who are completing the AAS - Accounting Specialist degree must take this course during their last semester. Any student who does not meet the prerequisite will be dropped from the class.



The goals and objectives of this course prepare students for (1) completing degree requirements, (2) obtaining or improving job skills, (3) qualifying for a business or Accounting job, (4) working as an entrepreneur, (5) fulfilling personal goals, and/or (6) understanding financial statements and the basic accounting process.





Upon successful completion of the course, students will be able to:


Identify the appropriate research questions
Identify key search terms
Search through electronic data to find required information to reach conclusions or make decisions
Identify the appropriate authoritative guidance in applicable financial reporting frameworks and auditing standards for the accounting issue being evaluated
Devise and implement a plan of action appropriate for a given problem
Apply professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of information or evidence obtained
Develop logical conclusions through the use of inductive and deductive reasoning
Apply knowledge of professional standards and laws, as well as legal, ethical, and regulatory issues


Apply effective writing principles, including organization, clarity, and conciseness
Prepare documents and presentations that are concise, accurate, and supportive of the subject matter












Upon successful completion of the Accounting program, students will be able to:



(1) complete degree requirements


(2) obtain or improve job skills

(3) satisfy educational requirements for CPA exam





Go to for a complete definition and


explanation of SCANS competencies.


The following SCANS competencies are incorporated into this course:

Identifies need for data, obtains them from existing sources or creates them, and evaluates their relevance and accuracy. Completely performing the tasks of acquiring data and evaluating information includes posing analytical questions to determine specific information needs: selecting possible information ad evaluating its appropriateness: and determining when new information must be created.

Recognizes that a problem exists (e.g., there is a discrepancy between what is and what should or could be): identifies possible reasons for the discrepancy: devises and implements a plan of action to resolve it: evaluates and monitors progress: and revises plan as indicated by findings.



Textbook - Current Textbook Information




The objectives of this course will be met by incorporating a variety of instructional methods. These include lecture, group activities, student presentations, discussion papers, Spreadsheet and word processing activities, and online research.






Class Activities












 See the section syllabus for more details.




Course Policies


Attendance/Class Participation

Regular and punctual class and laboratory attendance is expected of all students.  If attendance or compliance with other course policies is unsatisfactory, the instructor may withdraw students from the class.  See the section syllabus for more details.


Withdrawal Policy

It is the responsibility of each student to ensure that his or her name is removed from the roll should he or she decide to withdraw from the class.  The instructor does, however, reserve the right to drop a student should he or she feel it is necessary.  If a student decides to withdraw, he or she should also verify that the withdrawal is submitted before the Final Withdrawal Date.  The student is also strongly encouraged to retain their copy of the withdrawal form for their records.  See the section syllabus for more details.

Students who enroll for the third or subsequent time in a course taken since Fall, 2002, may be charged a higher tuition rate, for that course.

State law permits students to withdraw from no more than six courses during their entire undergraduate career at Texas public colleges or universities.  With certain exceptions, all course withdrawals automatically count towards this limit.  Details regarding this policy can be found in the ACC college catalog.



An instructor may award a grade of “I” (Incomplete) if a student was unable to complete all of the objectives for the passing grade in a course.  An incomplete grade cannot be carried beyond the established date in the following semester. The completion date is determined by the instructor but may not be later than the final deadline for withdrawal in the subsequent semester.   See the section syllabus for more details.


Statement on Scholastic Dishonesty

A student attending ACC assumes responsibility for conduct compatible with the mission of the college as an educational institution.  Students have the responsibility to submit coursework that is the result of their own thought, research, or self-expression.  Students must follow all instructions given by faculty or designated college representatives when taking examinations, placement assessments, tests, quizzes, and evaluations.  Actions constituting scholastic dishonesty include, but are not limited to, plagiarism, cheating, fabrication, collusion, and falsifying documents.    Penalties for scholastic dishonesty will depend upon the nature of the violation and may range from lowering a grade on one assignment to an “F” in the course and/or expulsion from the college.  See the Student Standards of Conduct and Disciplinary Process and other policies at

Student Rights and Responsibilities (Academic Freedom)
Students at the college have the rights accorded by the U.S. Constitution to freedom of speech, peaceful assembly, petition, and association. These rights carry with them the responsibility to accord the same rights to others in the college community and not to interfere with or disrupt the educational process. Opportunity for students to examine and question pertinent data and assumptions of a given discipline, guided by the evidence of scholarly research, is appropriate in a learning environment. This concept is accompanied by an equally demanding concept of responsibility on the part of the student. As willing partners in learning, students must comply with college rules and procedures.
Statement on Students with Disabilities

Each ACC campus offers support services for students with documented disabilities.  Students with disabilities who need classroom, academic or other accommodations must request them through the Office for Students with Disabilities (OSD).   Students are encouraged to request accommodations when they register for courses or at least three weeks before the start of the semester, otherwise the provision of accommodations may be delayed.  

Students who have received approval for accommodations from OSD for this course must provide the instructor with the ‘Notice of Approved Accommodations’ from OSD before accommodations will be provided.   Arrangements for academic accommodations can only be made after the instructor receives the ‘Notice of Approved Accommodations’ from the student.  

Students with approved accommodations are encouraged to submit the ‘Notice of Approved Accommodations’ to the instructor at the beginning of the semester because a reasonable amount of time may be needed to prepare and arrange for the accommodations.   

Additional information about the Office for Students with Disabilities is available at


Safety Statement

Austin Community College is committed to providing a safe and healthy environment for study and work. You are expected to learn and comply with ACC environmental, health and safety procedures and agree to follow ACC safety policies. Additional information on these can be found at Because some health and safety circumstances are beyond our control, we ask that you become familiar with the Emergency Procedures poster and Campus Safety Plan map in each classroom. Additional information about emergency procedures and how to sign up for ACC Emergency Alerts to be notified in the event of a serious emergency can be found at

Please note, you are expected to conduct yourself professionally with respect and courtesy to all. Anyone who thoughtlessly or intentionally jeopardizes the health or safety of another individual will be dismissed from the day’s activity, may be withdrawn from the class, and/or barred from attending future activities.

You are expected to conduct yourself professionally with respect and courtesy to all. Anyone who thoughtlessly or intentionally jeopardizes the health or safety of another individual will be immediately dismissed from the day’s activity, may be withdrawn from the class, and/or barred from attending future activities.


Use of ACC email

All College e-mail communication to students will be sent solely to the student’s ACCmail account, with the expectation that such communications will be read in a timely fashion. ACC will send important information and will notify you of any college related emergencies using this account.  Students should only expect to receive email communication from their instructor using this account.  Likewise, students should use their ACCmail account when communicating with instructors and staff.  Instructions for activating an ACCmail account can be found at


Student And Instructional Services

ACC strives to provide exemplary support to its students and offers a broad variety of opportunities and services.  Information on these services and support systems is available at:

Links to many student services and other information can be found at:

ACC Learning Labs provide free tutoring services to all ACC students currently enrolled in the course to be tutored.  The tutor schedule for each Learning Lab may be found at:

For help setting up your ACCeID, ACC Gmail, or ACC Blackboard, see a Learning Lab Technician at any ACC Learning Lab.


Student Discipline

     Classroom behavior should support and enhance learning. Behavior that disrupts the learning process will be dealt with appropriately, which may include having the student leave class for the rest of that day. In serious cases, disruptive behavior may lead to a student being withdrawn from the class. ACC's policy on student discipline can be found in the Student Handbook).


Testing Center Policy

Under certain circumstances, an instructor may have students take an examination in a testing center.  Students using the Academic Testing Center must govern themselves according to the Student Guide for Use of ACC Testing Centers and should read the entire guide before going to take the exam.  To request an exam, one must have:


Do NOT bring cell phones to the Testing Center.  Having your cell phone in the testing room, regardless of whether it is on or off, will revoke your testing privileges for the remainder of the semester.  ACC Testing Center policies can be found at  See the section syllabus for more details.






See the section syllabus for details.






See the section syllabus for more details.