People Innovation Excellence

PROFESSIONAL ETHICS (2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Describe the concept of business ethics and professional ethics for accountans; Identify issues related to individual and organization ethics; Identify ethical dillema and behaviour of professional accountants; Describe the concept of ethics for various roles of accountant.

Topics:

  1. Ethics and Professional Ethics;
  2. Theories of Ethics;
  3. Ethical decision making & stakeholders impact analysis;
  4. Accounting and ethical environment;
  5. Code of ethics for Professional Accountants Part 1 : General Applications;
  6. Code of ethics for Professional Accountants Part 2 : in Public Practice (210 – 250);
  7. Code of ethics for Professional Accountants Part 2 : in Public Practice (260 – 291);
  8. Ethical dillema Case Study and discussion : Professional accountants in Public Practice Part 1;
  9. Ethical dillema Case Study and discussion : Professional accountants in Public Practice Part 2;
  10. Code of ethics for Professional Accountants Part 3 : in Business;
  11. Ethical dillema Case Study and discussion : Professional Accountants in business;
  12. Other related Code of ethics : Internal Auditor;
  13. Other related Code of ethics : State Auditor Code of Ethics

Published at : Updated

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