ACC515 Accounting Ethics

Course Description

Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.

Learning Outcomes

  • Analyze the facts presented in a case scenario
  • Evaluate possible solutions to case dilemmas
  • Support evaluations of case dilemmas and solutions through presentation and debate
  • Apply consideration between cases analysis and links to discussions and readings on accounting ethics and professionalism in the accounting field
  • Evaluate ethical principles to be used in determination of what course of actions to apply in situations involving ethical matters
  • Demonstrate through analysis and discussion specific ethical issues involved in major functions of accounting: auditing, managerial and tax.