Liberty ACCT 340 Accounting Ethics Entire Class

Course Description Outline

This course provides an analysis of ethical standards in the accounting profession. Major ethics paradigms are examined and contrasted with a Christian worldview of ethics. The course includes an in-depth examination of the AICPA Code of Professional Conduct and other ethical standards in the accounting profession. The course also presents an ethical decision-making model for the accounting profession.

Rationale

This course covers the essentials of making proper ethical and moral decisions. There is a focus on key accounting standards and the role of the accountant as both an advisor and a reporter of financial information. The AICPA Code of Professional Conduct and other regulatory agencies will be covered.

Measurable Learning Outcomes

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

1. Examine the importance of moral integrity in the accounting profession.
2. Discriminate between secular and Christian worldviews in order to appropriately formulate ethical resolutions that are consistent with biblical truth.
3. Use knowledge of the AICPA Code of Professional Conduct, the FASB Accounting Standards Codification, State Board of Accountancy Regulations, and other accounting ethical standards in the resolution of accounting ethics dilemmas.
4. Use an ethical decision-making model that is compatible with a Christian worldview to resolve ethical dilemmas in accounting.

Course Assignment Summary

Course Requirements Checklist

After reading the Course Syllabus and Liberty University, the student will complete the related checklist found in the Course Overview.

Discussions Count  (4)

• The student will complete 4 Discussions in this course. The student will post one thread of at least 750 words by 11:59 p.m. (ET) on Thursday of the assigned Module: Week.
• The student must then post 1 reply of at least 250 words by 11:59 p.m. (ET) on Monday of the assigned Module: Week. For each thread, students must support their assertions with at least 3 scholarly citations in APA format. Each reply must incorporate at least 2 scholarly citation(s) in APA format. Any sources cited must have been published within the last five years.
• Acceptable sources include the course textbook, peer-reviewed journal articles, books, the AICPA Code of Professional Conduct (as applicable), and online sources (as applicable).

Quizzes

The student will complete two comprehensive multiple-choice quizzes that cover all material from the course textbook.  One quiz will cover the readings from Module 1: Week 1 — Module 4: Week 4, and the other quiz will cover the readings from Module 5: Week 5 — Module 8: Week 8.  

Reflection Paper Assignment

The student will write a 5 – 7 page reflection-based paper in the current APA format that focuses on major ethics systems. The paper must include at least 5 peer-reviewed sources in addition to the course textbook and the Bible.

Individual Research Paper Assignment

The student will write a 5 – 7 page research-based paper in the current APA format that focuses on the Ethical Decision-Making Model presented in the course. The paper must include at least 9 peer-reviewed sources in addition to the course textbook and the Bible.