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DE PAUL UNIVERSITY
SCHOOL OF ACCOUNTANCY AND MIS
ACCOUNTING 640, ACCOUNTING THEORY AND POLICY FORMULATION
SECTIONS 101 AND 103, 14 E JACKSON, RM 1327 AUTUMN QUARTER 2013

Instructor: R. Mark Alford, Ph.D., C.P.A.
Office: 6040 DePaul Center
Office Phone: 312-362-5633
Email: ralford@depaul.edu
Office Hours: Mondays from 11:00 a.m. to 1:30 p.m. and from 4:45 to 6:00 p.m.; I will be happy to make arrangements to meet with you at other times if the above is not convenient. Correspondence via email or telephone is also encouraged.

COURSE PREREQUISTES: ACC545 and ACC550 or MACC student

REQUIRED TEXT:
More Than a Numbers Game: A Brief History of Accounting by Thomas A King, Wiley, 2006

OPTIONALTEXT:
Custom text: Chapter 4 from Ethical Obligations and Decision-Making in Accounting: Text and Cases by Mintz & Morris (custom text), McGraw-Hill Irwin, 2011
Additional course materials will be provided for you or will be available online

COURSE OBJECTIVES:
Accountancy 640 is identified as the “capstone” course in the Master of Science in Accountancy (MSA) Program. As such it is important for the course to provide an overview of how businesses formulate financial accounting policy and to become familiar with the “current state” of the accounting profession. Toward that end, this course has a significant research and writing component. As a result, one of the principle objectives of this course is to familiarize you with methods to effectively perform research related to accounting issues, including those that are somewhat obscure. In addition, you should expect to devote a significant amount of time to writing in this course. An additional important aspect of this course is the opportunity you will have to hone your oral presentation skills with a variety of required presentations. Keep in mind that recruiters emphasize the importance of the development of research and writing as well as oral communications skills to achieve success in an

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