Discuss the history of accounting
Ethics of account
Requirements:
ACC 111
INTRODUCTION TO ACCOUNTING AND ETHICS 1
COURSE OUTLINES
Introduction
Introduction to Accounting Ethics 1 is a 2-unit course for general appreciation of the ethics of Accounting. The course is designed for learners studying to acquire a Bachelor of Science Degree in Accounting as well as those in other cognate Departments that require knowledge of accounting to obtain their desired degrees. The course is divided into 7 study sessions which are all designed to expose students to the ethics of accounting.
Course Aim
This course aims to introduce learners to the ethics of accounting. It is expected that the course will expose learners to desire a much deeper knowledge of what is entailed to practice the profession.
Course Objectives
It is important to note that each study session has specific objectives. Learners should study them carefully before proceeding to subsequent study sessions. Therefore, it may be useful to refer to these objectives in the study sessions to assess your progress. In this way, you can be sure that you have done what is required of you by the end of the study sessions.
TOPIC ONE
HISTORICAL BACKGROUND OF ACCOUNTING
Discuss the history of accounting
Explain the medieval and renaissance periods
Discuss the modern professional accounting
Discuss the history of accounting in Nigeria
Explain the history of professional accounting bodies in Nigeria
TOPIC TWO
USERS OF ACCOUNTING INFORMATION
Identify and discuss the users of accounting information and their needs
Discuss the limitations of accounting information
Enumerate the roles of accountants
Explain the various types of accountants
TOPIC THREE
OVERVIEW OF ACCOUNTING ETHICS
Define ethics
Discuss the branches of ethics
Explain the principles of ethics
Highlight reason for accounting ethics
TOPIC FOUR
ACCOUNTING PROFESSION AND THE PUBLIC INTEREST
Explain the nature of a profession
Highlight the fundamental characteristics of a profession
Discuss professional bodies and their functions
Explain professionals relationship with clients and the general public
Discuss the pubic expectation of the accounting profession
Explain the role of professional bodies in safeguarding the public interest
LECTURE NOTE FIVE
Influence of the Accounting Profession in Business and Non-Business Organizations
Discuss the scope of accounting profession
Explain areas of accounting practices
LECTURE NOTE SIX
Corporate Codes of Ethics
Explain the meaning of corporate code of ethics
Highlight the purpose of corporate code of ethics
Describe the functions of code of ethics
Identify the rules for developing a code of ethics
Describe the content of a corporate code of ethics
Explain the breach of corporate code of conduct and penalties
Describe code of conduct in multinational corporations
TOPIC SEVEN
Professional Code of Ethics
Explain the need for a professional code of ethics for accountants
Describe international federation of accountants (IFAC)
Explain the IESBA (IFAC) code of ethics for professional accountants
Describe ICAN code of ethics for professional accountants
Identify professional misconduct or unethical behavior
Explain principle based ethics code and rule based ethics codes
Recommended Texts
The following texts and Internet resource links will be of enormous benefit to you in learning this course:
Soyode, L (2008). A Primer of Financial Accounting. 1st Edition. LekSilicon Publishing Ltd, Ibadan.
Wood, F and Sangster A. (2005). Business Accounting 1. 10th Edition. Prentice Hall, Edinburgh Gate, England.
Collepals.com Plagiarism Free Papers
Are you looking for custom essay writing service or even dissertation writing services? Just request for our write my paper service, and we'll match you with the best essay writer in your subject! With an exceptional team of professional academic experts in a wide range of subjects, we can guarantee you an unrivaled quality of custom-written papers.
Get ZERO PLAGIARISM, HUMAN WRITTEN ESSAYS
Why Hire Collepals.com writers to do your paper?
Quality- We are experienced and have access to ample research materials.
We write plagiarism Free Content
Confidential- We never share or sell your personal information to third parties.
Support-Chat with us today! We are always waiting to answer all your questions.
