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ACG 6805 Accounting Theory
Fall 2015

Professor: Greg Trompeter
Office: 323 BA I
Phone: 407.823.2150

Office hours: Tuesday before class; as announced in class; and by appointment.
Required texts: Readings available as noted below. • Trueblood cases from Deloitte. Available at: • FASB codification—password to be handed out in class. You may log in at

This course examines: • How accounting principles are established and monitored by standard setters. • The strengths and weaknesses of various accounting methods and how applications of such methods affect decisions of users and preparers of financial statements. • Current issues facing standard setters and the profession.

Grades will be determined as follows:
1. Class participation 45 possible points
2. Financial reporting timeline 5 possible points
3. Mini-cases (Trueblood, FASB, HBS or similar) 35 possible points
4. Problem sets and discussion question write-ups 30 possible points
5. Group presentation 10 possible points
6. Research paper 20 possible points
7. Final exam 5 possible points 150 possible points

NOTE: I assume that you should plan to invest—at a minimum—three hours of time outside of class for every credit hour in class. Thus, for this 3-credit class, you should plan to invest at least nine hours per week in preparation and homework—plus three hours in class.

Class participation. For each class, you must be prepared to respond to questions and contribute to discussion about the assigned readings. Obviously, regular attendance is essential for...

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