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Accounting Research

I.     Course Prefix/Number: ACC 243

       Course Name: Accounting Research

       Credits: 2 (2 lecture; 0 lab)

II.    Prerequisite

Recommended: ACC 241

III.   Course (Catalog) Description

Course presents practice of general accounting research.  Content includes study of professional research using authoritative databases.  Focus is on accounting literature, including application of professional standards to case study simulations.  This course will satisfy the 2-hour accounting research required by the Illinois Board of Examiners for the CPA exam.

IV.   Learning Objectives

A.  Students will demonstrate understanding of concepts and the ability to solve problems in the areas of:
  1. Professional Accounting Research
  2. Critical Thinking Skills
  3. Effective Professional Writing Skills
  4. Authoritative Online Databases
  5. International Accounting Research

V.    Academic Integrity

Students and employees at Oakton Community College are required to demonstrate academic integrity and follow Oakton's Code of Academic Conduct. This code prohibits:

• cheating,
• plagiarism (turning in work not written by you, or lacking proper citation),
• falsification and fabrication (lying or distorting the truth),
• helping others to cheat,
• unauthorized changes on official documents,
• pretending to be someone else or having someone else pretend to be you,
• making or accepting bribes, special favors, or threats, and
• any other behavior that violates academic integrity.

There are serious consequences to violations of the academic integrity policy. Oakton's policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years.
Details of the Code of Academic Conduct can be found in the Student Handbook.

VI.   Sequence of Topics

This course will use the FASB Codification Database.  Students will answer research questions and draft memos to management to explain their findings.  This is primarily focused on financial accounting and reporting.

VII.  Methods of Instruction

A. Online Research
B. Business Memos
Course may be taught as face-to-face, media-based, hybrid or online course.

VIII. Course Practices Required

Students are expected to perform on a college level in text reading, writing, problem solving and oral presentations.

IX.   Instructional Materials

Note: Current textbook information for each course and section is available on Oakton's Schedule of Classes.

Varies by instructor.

X.    Methods of Evaluating Student Progress

Grades are based research projects, memos, and a final exam.

XI.   Other Course Information



If you have a documented learning, psychological, or physical disability you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center at the Des Plaines or Skokie campus. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.