<p> TROY UNIVERSITY MASTER SYLLABUS SORRELL COLLEGE OF BUSINESS ACT 6699 Contemporary Issues in Accounting</p><p>Prerequisites</p><p>The prerequisite for ACT6699 is graduate student standing and ACT 6695 (or advisor approval). [Note: To achieve graduate student standing, students must complete all required business program and prerequisites as shown in the current catalog. To achieve graduate student standing in the accounting option, students must complete all required accounting prerequisites.] </p><p>Description</p><p>2009-2010 Catalog: A study of contemporary accounting issues and an analysis of how accounting practice is influenced by regulatory agencies, economic conditions, and professional accounting organizations.</p><p>Objectives</p><p>On completion of the course, the student should be able to:</p><p>1. Use professional literature to find acceptable solutions to accounting problems and issues.</p><p>2. Explain how professional literature and guidance is influenced by regulatory agencies, economic conditions, and professional accounting organizations.</p><p>3. Prepare case analyses to be evaluated based on criteria in this syllabus. </p><p>Purpose</p><p>To provide an understanding of the theory and application of how accounting technical literature is used by practitioners to find acceptable solutions for current issues in accounting and to provide an understanding of the most recent changes in accounting and auditing technical literature that will be evaluated on the Certified Public Accountants examination. </p><p>Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook. The objectives included on this Master Syllabus must be included among the objectives on the instructor's syllabus, which may expand upon the same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance. 1 August 2005 Master Syllabus: ACT 6699 2</p><p>Approved Texts</p><p>Supplements</p><p>Financial Accounting Standards Board Codification System, online at www.fasb.org with access code provided at first class meeting. </p><p>Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space): a. Course title h. Classroom location n. Grading methods, p. General supports r. Additional services u. Cheating policy b. Course number i. Office location criterion weights, (computer works, (Americans with v. Specialization c. Term j. Office telephone make-up policy, writing center) Disabilities Act, requirements d. Instructor k. Course description, mid-term grade q. Daily assignments, other statements) (certification, e. Prerequisites objectives reports holidays, add/drop s. Absence policy licensure, teacher f. Office hours l. Text(s) o. Procedure, course & open dates, dead t. Incomplete-work competencies) g. Class days, times m. Other materials requirements day, final exam policy</p>