clayton state university - usg. · pdf filequality master’s level curriculum will...

ONE-STEP ACADEMIC PROGRAM PROPOSAL

Institution: Clayton State University

Date Completed at the Institution: 5/15/2017

Name of Proposed Program/Inscription: Master of Accountancy

Degree: Master of Accountancy

Major: Accounting

CIP Code:52.0301

Anticipated Implementation Date: 2017-2018 Academic Year

Delivery Mode ( check the most appropriate delivery mode in the box below):

On-campus, face-to-face only Off-campus location, face-to-face onlv (specify the location): Online Only Combination of on-camous and online (specify whether 50% or more is offered online for SACS-COC ) Combination of off-camous and online (specify whether 50% or more is offered on line for SACS-COC)

Hvbrid, combination deliven', but less than 50% of the total program is online based on SACS-COC Contractual Location (specify the location):

School/Division/College: College of Business

Department: Accounting

Departmental Contact: Dr. Avinandan (Avi) Mukherjee, Dean

Approval by President or Vice President for Academic Affairs: Dr. Kevin Demmitt

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Approval by Vice President for Finance/Business (or designee) and contact information:

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A i;is \ l'\ • Approval by Vice President for Facilities (if different from VP- Finance or designee) and

contact information:

One-Step Academic Program Proposal/Approval Form

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RACAA Review July 16; Adopted August 30; Finalized October 3, 2016, USG System Office, MVMM of 197


One-StepAcademicProgramProposal/ApprovalFormRACAAReviewJuly16;AdoptedAugust30;FinalizedOctober3,2016,USGSystemOffice,MVMM Page1of197

Institution: ClaytonStateUniversity

Date Completed at the Institution: 1/31/2017

Name of Proposed Program/Inscription: MasterofAccountancy

Degree: MasterofAccountancy

Major: Accounting

CIP Code: 52.0301

Anticipated Implementation Date: 2017/2018

Delivery Mode (check the most appropriate delivery mode in the box below):

On-campus, face-to-face only Off-campus location, face-to-face only (specify the location): Online Only Combination of on-campus and online (specify whether 50% or more is offered online for SACS-COC ) Combination of off-campus and online (specify whether 50% or more is offered online for SACS-COC) Hybrid, combination delivery, but less than 50% of the total program is online based on SACS-COC X Contractual Location (specify the location):

School/Division/College: College of Business

Department: Accounting

Departmental Contact: Dr.Avinandan(Avi)Mukherjee,Dean

Approval by President or Vice President for Academic Affairs:

_________________________________________________________________

Approval by Vice President for Finance/Business (or designee) and contact information:

_________________________________________________________________

Approval by Vice President for Facilities (if different from VP- Finance or designee) and contact information:

__________________________________________________________________

Dr. Kevin Demmitt, [email protected]

Ms. Corlis Cummings, [email protected]

Mr. Harun Biswas, [email protected]


One-StepAcademicProgramProposal/ApprovalForm RACAAReviewJuly16;AdoptedAugust30;FinalizedOctober3,2016,USGSystemOffice,MVMM Page2of197

1) Rationale: Provide the rationale for proposing the new academic program.

The College of Business at Clayton State University is proposing a Masters of Accountancy (MAcc). This program will benefit students by providing them an additional thirty credit hours of in-depth specialized accounting skills and knowledge. The program has a professional practice orientation with research and writing threaded through all courses. Technology and information system applications will be pervasive. The program will be research based, writing intensive, technologically oriented, and contain service learning components. Providing our students with a quality master’s level curriculum will prepare them for the additional requirements and expectations of the profession.

The MAcc will provide professional education in accounting to prepare students for the Certified Public Accountant (CPA) exam, the Certified Management Accountant (CMA) exam, and the Certified Internal Auditor (CIA) exam. Several sources have indicated current and future increased demands for accountants, especially CPA.s.

2) Mission Fit and Disciplinary Trends: Description of the program’s fit with the institutional

mission and nationally accepted trends in the discipline (explain in narrative form). If the program is outside of the scope of the institutional mission and sector, provide the compelling rationale for submission.

The MAcc program mission will be part of CSU mission. Clayton State University provides an intellectually challenging, culturally rich learning environment, encouraging all students to take advantage of the outstanding educational and career opportunities provided for residential and commuter students from a diverse range of ethnic, socioeconomic, experiential, and geographical backgrounds. The university offers undergraduate and graduate programs of superior quality taught by a professionally active teaching faculty committed to promoting academic excellence. University programs and services are informed and guided by the following essential considerations: recognizing and responding to the increasingly complex global context of contemporary life; promoting community-based, experiential learning to create enduring and meaningful connections between education and other aspects of life; encouraging and providing opportunities for continuous education and growth; and developing an understanding of advanced applications of modern technology. Clayton State University promotes excellence in teaching, research, and service to the people and the State of Georgia, the nation, and the international community. University graduates communicate effectively, think critically, learn and work collaboratively, demonstrate competence in their chosen field, and possess the capability of adapting to changing circumstances and new challenges. Clayton State University students are encouraged to develop an individually compelling sense of social and civic ethical responsibility, community leadership, and service to society



3) Description and Objectives: Program description and objectives (explain in narrative form).

The proposed MAcc is a 30-hour master’s program divided into ten, 3-credit hour courses. Courses will primarily be delivered consistent with the growing demand and use of online, hybrid, and weekend scheduling.

The Program objective is to prepare a diverse body of students to succeed in the ever-changing accounting profession.

4) Need: Description of the justification of need for the program. (Explain in narrative form

why the program is required to expand curricular academic offerings at the institution, the data to provide graduates for the workforce, and/or the data in response to specific agency and/or corporation requests in the local or regional area.)

The College of Business at Clayton State University (CSU) presently offers a baccalaureate degree program in business administration with an emphasis in accounting, general business, management, marketing, and supply chain management, and an MBA with accounting, human resource leadership, international business, sports and entertainment management, and supply chain management concentrations. With approximately 150 undergraduate accounting majors and 30 MBA with the accounting concentration, Clayton State University has one of the largest accounting programs in south Metro Atlanta relative to the size of the university and College of Business. The three largest counties from which Clayton State draws students, Clayton, Henry, and Fayette, have a combined population of over one half a million students. Also, Clayton State would be the natural choice for accounting majors from Gordon College and Atlanta Metropolitan College who desire a MAcc. These colleges have recently added four-year programs. Furthermore, based on anticipated tuition and fees, the MAcc will be a highly affordable degree.

Clayton State University serves a diversity of students, including African American students and international students from a variety of countries. In fact, Clayton State University has the third highest African American student population in non-HBCU state universities in the United States. Our MAcc program will enhance the opportunities of our students to earn a reputable degree that will enhance their career opportunities.

The continued success of the undergraduate accounting program is to some extent dependent on our ability to offer graduate accounting education. We conducted a survey of interest in the Master of Accountancy at CSU, and found out that 33% of our undergraduate students and 30% of our MBA students are interested in the MAcc program, as well as 32% of our Alumni.

In response to the question of “How interested are you in obtaining a Master of Accountancy degree from Clayton State University?” Seventy-five percent of the respondents have expressed interest. The responses to the question of “What is your most preferred mode for taking accounting courses?”



clearly shows a diverse interest in mode delivery, with 55% preferred online & hybrid to 33% preferred in-class delivery. Our proposed MAcc will accommodate this by having online and boot camp weekend classes that would meet on two concentrated weekends and the rest of the course would be online.

It is estimated that between 10 and 15 percent of our undergraduates and graduates currently enter the public accounting profession. This number is relatively small because the majority of our graduates have limited access to graduate education in accounting and the 150 hours’ requirement in Georgia. However, given the interest in graduate education shown by an informal student inquiry, a significant number of our undergraduates indicate a desire to pursue the master of accountancy education at Clayton State University. (See Appendix A for survey results). The continued attractiveness of our undergraduate program will depend on the availability of specialized accounting courses and a master's degree program.

Selected courses in the MAcc program will be available as advanced elective courses for accounting undergraduates. This would provide greater breadth to the undergraduate curriculum. An additional element of integration between the two programs will arise because applicants to the MAcc program with limited accounting backgrounds will be required to complete mandatory undergraduate courses prior to admission to MAcc courses. In addition, highly qualified students will be eligible to complete both an undergraduate degree and MAcc degree in five years. These highly motivated students will be a positive influence on traditional undergraduate students.

Our success and continues growth with our MBA program are good indicators for the success of our proposed MAcc program. A master’s program in accounting will provide a unique opportunity to leverage Clayton State University’s College of Business curriculum in developing future leaders of the accounting profession. Many forces are dramatically changing the world of professional accounting,1 including the following:

1. Globalization of capital markets;

2. Convergence in international financial reporting practices;

3. Move towards judgment-based accounting standards;

4. More emphasis on valuation-oriented financial reporting standards;

5. Enhanced role of reporting and assurance to include non-financial disclosures and

environmental stewardship;

1 While the term “accounting” refers to internal and external financial reporting, the public accounting profession also includes “auditing” or assurance, taxes, merger and acquisition transactions, and advisory services.



6. Financial reporting in a research-driven knowledge economy; and

7. Technology-driven corporate disclosure and communication strategies. This sea

change requires that future leaders in the accounting profession have various

skills: critical and analytical thinking, a sense of history, objectivity, a global

perspective, foreign language skills, an ethical mindset, the ability to synthesize

across disciplinary areas, comprehension of complex ideas, exemplary oral and

written communication skills, and computing skills, among others. Clayton State

University’s strong undergraduate curriculum provides a unique platform for the

proposed master of accountancy program to help talented students acquire and

apply these skills and become future leaders of the accounting profession. 2

The US Treasury Department’s Advisory Committee on the Auditing Profession highlights the importance of the quality of human capital to the accounting profession:

The Committee views the accelerating pace of change in the global corporate environment and capital markets and the increasing complexity of business transactions and financial reporting as among the most significant challenges facing the profession as well as financial statement issuers and investors. These are directly impacted by human capital issues. To ensure its viability and resilience and its ability to meet the needs of investors, the public company auditing profession needs to continue to attract and develop professionals at all levels who are prepared to perform high quality audits in this dynamic environment. It is essential that these professionals continue to be educated and trained to review, judge, and question all accounting and auditing matters with skepticism and a critical perspective. (Final Report, 2015) 3

2PROPOSALFORRE-LAUNCHINGTHEMASTER’SPROGRAMINACCOUNTING,JONESGRADUATESCHOOLOFBUSINESS,RiceUniversity.

3 U.S. Treasury Advisory Committee on the Auditing Profession, https://www.treasury.gov/about/organizational-structure/offices/Pages/acap-index.aspx



5) Demand: Description of how the program demonstrates demand. (Explain in narrative form the data that supports demand for the program from existing and potential students and requests from regional industries.)

We estimate annual enrollment to be 25-30 students. We expect that the first year we will start

with 15 students, 2nd year with 16, third year with 20, and 4th year 25 students. This is based on our current enrollment of 150 undergraduate accounting majors and 30 MBA students with the accounting concentration.

The MAcc program aligns specifically with Clayton State University’s Education Mission Strategic Plan. The College of Business at Clayton State University is uniquely positioned at the south metro Atlanta to offer this program. The success of our MBA Program, with an increase in enrollment of 50% in three years, is a good indication of the demand for graduate business programs in South Metro Atlanta.

It has been suggested that the passage of the Sarbanes-Oxley Act in 20024 is at least partly responsible for the steady increase in hiring by CPA firms. At the present time, Georgia State Board of Accountancy require candidates to have 150 credit hours of postsecondary education before becoming Certified Public Accountants (CPAs). Thus, accounting students who do not complete 150 credit hours of education face severely limited employment opportunities.

The MAcc will provide professional education in accounting to prepare students for the Certified Public Accounting exam (CPA), the Certified Management Accounting (CMA) exam, and the Certified Internal Auditor (CIA) exam. Most of our peer and aspirant schools in states that have adopted the 150-hour requirement are offering a Master’s degree to accounting students who complete a fifth year of education.

In its 2015 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits, the American Institute of CPAs reported: If you are graduating college and want a job, accounting is the major to have. As the unemployment rate in the United States is slow to rebound to post-recession levels, accounting graduates are enjoying an unprecedented level of demand from public accounting firms, with a record 40,350 accounting graduates hired in 2015 and 89 percent of those firms forecasting the same or increased hiring of graduates this year.

The AICPA further reports that in the 2014–15 academic year, enrollment in accounting programs reached an all-time high after a year of rapid growth — a 19% increase for master’s degree enrollments and a 3% increase in bachelor’s degree enrollments. Master of Accounting programs of both public and private universities saw major growth in enrollment — with 23% and 50% increases in enrollments this period, respectively — while there was a smaller increase (12%) of enrollments in Bachelor of Accounting programs at private universities and a 22% decrease in bachelor’s degree

4 https://www.sec.gov/about/laws.shtml#sox2002.



enrollments at public universities. Total bachelor’s and master’s degrees in accounting awarded in the 2014–15 academic year remained steady with a less than 1% decline after reaching an all-time high in the 2011–12 academic year. Master’s degrees awarded increased by 31%, while bachelor’s degrees awarded decreased by 11%. Hiring also reached record levels after 7% growth in all new hires.

Master’s degree hires saw the largest growth, with an 11% increase since 2012. Over the same period, bachelor’s degree hires increased 5%. As a percentage of total hires in 2014, however, new hires with bachelor’s degrees increased 3 percentage points, new hires with master’s degrees decreased 6 percentage points, and total non-accounting hires increased 2 percentage points since the previous reporting period. As a percentage of new hires, those assigned to accounting/auditing decreased 4 percentage points while assignment to taxation increased by the same amount.5

6) Duplication: Description of how the program does not present duplication of existing academic offerings in the geographic area and within the system as a whole. If similar programs exist, indicate why these existing programs are not sufficient to address need and demand in the state/institution’s service region and how the proposed program is demonstrably different.

No duplication of existing academic offering in the geographic area. Clayton State University has one of the largest accounting programs in south Metro Atlanta relative to the size of the university and College of Business. Clayton State University serves a diversity of students, including African American and international students from a variety of countries. Our MAcc program will enhance the opportunities of our students to earn a reputable degree that will further their career opportunities. The continued success of the undergraduate accounting program is to some extent dependent on our ability to offer graduate accounting education. It is estimated that between 10 and 15 percent of our undergraduates and graduates currently enter the public accounting profession. This number is relatively small because the majority of our graduates have limited access to graduate education in accounting and the 150-hours CPA requirement in Georgia. However, given the interest in graduate education shown by an informal student inquiry, a significant number of our undergraduates indicate a desire to pursue the master of accountancy education at Clayton State University. (47% very interested, 21% interested, and 26% somewhat interested.)

7) Collaboration: Is the program in collaboration with another USG Institution, TCSG institution, private college or university, or other entity? Yes ___ or No _X__ (place an X beside one) If yes, list the institution below and include a letter of support from the collaborating institution’s leadership (i.e., President or Vice President for Academic Affairs) for the proposed academic program in the appendix.

5 The full 2015 Trends Report is available at: http://www.aicpa.org/interestareas/accountingeducation/newsandpublications/downloadabledocuments/2015-trendsreport.pdf



8) Forecast: If this program was not listed on your academic forecast for the 2016 – 2017 academic year, provide an explanation concerning why it was not forecasted, but is submitted at this time.

The MAcc program was listed on CSU academic forecast for the 2017 – 2018 academic year

9) Admission Criteria: List the admission criteria for the academic program. a) Include all required minima scores on standardized tests. b) Include the required grade point average requirement.

To be eligible for the Master of Accountancy (MAcc) Program at Clayton State

University, candidates must have completed a four-year undergraduate degree from an accredited institution and the business and accounting foundation courses

Admissions decisions will be based on the following:

• Admissions formula (GMAT and GPA). • 3 letters of recommendation • Statement of purpose • Minimum GPA of 2.70

GMAT requirement will be waived with

• Overall GPA of 3.2 or accounting GPA of 3.0 • Another graduate degree • Successful completion of all parts of the CPA exam

RETENTION

• Failure to maintain a 3.0 minimum GPA is grounds for involuntary withdrawal from the program.

• Students admitted on conditional status must earn a minimum grade of “B” or better in all courses attempted. For students on conditional status, a grade of “C” or below is grounds for involuntary withdrawal from the program.

10) Curriculum (See the form below this series of questions and please complete.) a) List the entire course of study required to complete the academic program. Include the course

prefixes, course numbers, course titles, and credit hour requirement for each course. Indicate the word “new” beside new courses.

MAcc PROGRAM of STUDY Required Courses: (12 hours)

• ACCT 66xx Advanced Auditing & Assurance Services • ACCT 66xx Integrated Accounting Applications • ACCT 66xx Financial Analysis & Valuation



• ACCT 66xx Corporate Governance & Accounting Ethics

Elective Courses: (Select 9 hours - 3 credit hours each): • ACCT 66xx Advanced Financial Accounting Topics & International Issues • ACCT 6610 Governmental & Not-For-Profit Accounting • ACCT 66xx Commercial Law for Accountants • ACCT 66xx Forensic & Investigative Accounting • ACCT 66xx Corporation and Partnership Taxation • ACCT 66xx Advanced Managerial & Controllership

Accounting • ACCT 66xx Practicum in Tax Compliance (VITA) • ACCT 66xx Accounting Research

General Business Electives (9 hours)

6000 level approved business courses

b) Provide a sample program of study that includes the course prefixes, course numbers, and course titles and credit hour requirement for each course. Indicate the word “new” beside new courses.

To earn the MAcc degree, students must complete ten courses. Four required/core accounting courses, 3 accounting elective courses, and 3 general business electives. Four core courses are proposed as new courses, and the other six electives in accounting and general business are already existing courses. Core/required courses: ACCT 66xx Advanced Auditing & Assurance Services Prerequisites: Admission into MAcc program & auditing class (Acct 4480 or equivalent). This is a new course Course description: A study of advanced topics in the theory and practice of auditing and assurance services. Topics include audit cycles not covered in ACCT 4480, including the Acquisition and Expenditure Cycle, the Production Cycle, and the Finance and Investment Cycle. The class includes in introduction to Internal Audits, Governmental Audits, and Fraud Examinations, as well as coverage of Attributes Sampling. The class also includes a discussion of how independent audits are affected by information technology, as well as a discussion of several audit cases. This is a new course Course description: Forecast of earnings and financial statements, valuation approaches and their application in accounting measurement, and financial reporting as a tool in management communication with investors. Credit hours: 3



Acct 66xx: Integrated Accounting Applications

Prerequisites: Admission into MAcc program & Information Systems

Course description: Application of accounting theory and practice for contemporary financial accounting issues in the current environment with emphasis on computer, research, oral and written communication skills.

Course Prerequisite: Graduate Standing Credit hours: 3

Acct 66xx: Financial Analysis and Valuation

Prerequisites: Admission into MAcc program & Intermediate Accounting II This is a new course Credit hours: 3

Acct 66xx: Corporate Governance and Accounting Ethics

Prerequisites: Admission into MAcc program & Acct 4480 This is a new course

Course description: Introduction of ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting, including in-depth discussions in corporate governance. Students will apply the concepts and theories to accounting cases.

Credit hours: 3

Accounting electives (9 credit hours):

Acct 66xx: Advanced Financial Accounting topics & International Issues

Prerequisites: Admission into MAcc program & Intermediate Accounting II This is a new course

Course description: Advanced financial reporting topics encountered in current practice. The theory of the firm is explored relative to investing and financing accountability and other issues of business combinations and divestiture. Special purpose and variable interest entities and their related reporting and disclosure are stressed. Practice applications with integrated financial, managerial and income tax accounting cases may be included

Credit hours: 3



ACCT 6610 Governmental & Not-For-Profit Accounting Prerequisites: Admission into MAcc program & Acct 3352 This is an existing course

Course description: This course covers advanced topics related to financial and managerial accounting and reporting for Federal, State and local governments and non-governmental non-profit organizations such as hospitals and universities. Accounting Information Systems concepts and auditing of these organizations are also included

Credit hours: 3 ACCT 66XX COMMERCIAL LAW FOR ACCOUNTANTS

Prerequisites: Admission into MAcc program & Law 2106 This is an existing course

Course description: This is a graduate level course designed for the study of the legal aspects of dispute resolution, sales contracts, negotiable instruments, agency, partnerships, corporations, and property for the purpose of expanding the students’ understanding of the legal rights and liabilities in the ordinary course of business

Credit hours: 3 ACCT 6670 Forensic & Investigative Accounting Prerequisites: Admission into MAcc program & Acct 4480 This is an existing course

Course description: This course provides an overview of forensic and investigative accounting, including providing an understanding of the nature and development of forensic accounting, an understanding of fraudulent financial reporting and employee fraud and how to detect and prevent these accounting crimes, courtroom procedures and litigation management and support, cybercrime management, and business valuations. Included in course discussion are indirect methods of reconstructing income, money laundering, computation of economic damages, and forensic accounting in action. Credit hours: 3



Acct 66xx: Advanced Managerial & Controllership Accounting

Prerequisites: Admission into MAcc program & Acct 4480 This is an existing course Course description: An advanced analysis of issues dealing with cost accounting and cost

management in the global economy from the viewpoint of management, including calculating product costs and period expenses, cost systems for accumulating and managing costs, analyzing cost behavior for tactical decisions, introduction to activity-based costing, ethical principles for management accountants, and measuring the costs of quality

Credit hours: 3

A given student would take three courses per semester and two courses during summer term. Typically, a student could complete all ten courses within 16 months (3 semesters and one or 2 summer).

MAcc Curriculum Structure Year 1 Year 2

Semester Content Course Semester Content Course

Fall Advanced Auditing

& Assurance Services

Governmental & Not-for- Profit

Accounting

Acct 66xx

Acct 6610

Fall

Financial Analysis & Valuation

Advanced Financial

Accounting Topics &

International Issues

Acct 66xx

Acct 66xx

Spring

Integrated Accounting Applications

Forensic &

Investigative Accounting

Acct 66xx Acct 6670

Fall

Corporate Governance &

Accounting Ethics

Commercial Law for Accountants

Acct 66xx Acct 66xx

Summer

Advanced Managerial & Controllership

Accounting

Acct 66xx Summer

Corporate & Partnership

Taxation

Acct 66xx

c) List and reference all course prerequisites for required and elective courses within the program. Include the course prefixes, numbers, titles, and credit hour requirements.



PRE-REQUISITE COURSES

It is expected that students entering the MAcc program will have completed the undergraduate equivalent of the following courses with a grade of “C” or better.

Intermediate Accounting I Intermediate Accounting II Managerial Cost Accounting Taxation of Individuals Accounting Information Systems Auditing and Assurance Services

d) State the total number of credit hours required to complete the program, but do not include orientation, freshman year experience, physical education, or health and wellness courses per the Academic and Student Affairs Handbook, Section 2.3.1.

The proposed MAcc is a 30-hour master’s program divided into ten, 3-credit hour courses. Courses will primarily be delivered consistent with the growing demand and use of online, hybrid, and condensed weekend scheduling.

e) If this is a doctoral program, provide the names of four external reviewers of aspirational or

comparative peer programs complete with name, title, institution, e-mail address, and telephone number. External reviewers must hold the rank of associate professor or higher in addition to other administrative titles.

This is not a doctoral program

f) If internships, assistantships, or field experiences are required to complete the academic

program, provide information documenting internship or field experience availability and how students will be assigned, supervised, and evaluated.

No internships, assistantships, or field experiences are required to complete the MAcc program,

g) Within the appendix, append the course catalog descriptions for new courses. Include the course prefixes, course numbers, course titles, and credit hour requirements.

Please see attached course syllabus for each course of study.



11) Waiver to Degree-Credit Hour (if applicable): State whether semester credit-hours exceed maximum limits for the academic program and provide a rationale.

No waiver to degree-credit hours

12) Student Learning Outcomes: Student Learning outcomes and other associated outcomes of the proposed program (provide a narrative explanation).

Student Learning Outcomes for the proposed MAcc program: 1. Students will demonstrate mastery of the essential content of the master of accountancy core curriculum.

2. Students will demonstrate the ability to critically analyze major concepts and theoretical perspectives in financial, managerial, auditing, and forensic & investigative accounting.

3. Students will demonstrate an understanding of essential elements of academic and professional writing.

4. Students will demonstrate an understanding of academic and professional research and scholarship.

5. Students will demonstrate an understanding of professional and ethical values in the accounting field

13) Assessment and Quality: Describe institutional assessments throughout the program to ensure academic quality, viability, and productivity as this relates to post-approval enrollment monitoring, degree productivity, and comprehensive program review.

Each course in the program will be assessed on a rotating basis using our current system approved by AACSB. Exit interviews will be conduct during the students’ last semester. Approximately one year after graduation students will be contacted for updated feedback. A Qualtrics survey is being developed.

14) Accreditation: Describe disciplinary accreditation requirements associated with the program (if applicable, otherwise indicate NA).

The MAcc program will be part of the College of Business and will be reviewed and accredited by AACSB. The College of Business is accredited by the AACSB. AACSB Accreditation represents the highest standard of achievement for business schools worldwide. Less than 5% of the world’s 13,000



business programs have earned AACSB Accreditation. (Source: The Association to Advance Collegiate Schools of Business, http://www.aacsb.edu/aacsb-accredited). High quality faculty, a relevant and challenging curriculum, and enhanced career opportunities offer graduates a competitive edge. Many top, global corporations only recruit from AACSB-accredited schools.

15) Enrollment Projections: Provide projected enrollments for the program specifically during the initial years of implementation. a) Will enrollments be cohort-based? Yes____ or No___X__ (place an X beside one) b) Explain the rationale used to determine enrollment projections.

The projections are based on current enrollment at the graduate and undergraduate levels, and on survey results.

First

FY Second FY

Third FY

Fourth FY

I. ENROLLMENT PROJECTIONS Student Majors Shifted from other programs 8 6 5 0 New to the institution 7 10 15 25 Total Majors 15 16 20 25 Course Sections Satisfying Program Requirements

Previously existing 3 2 2 2 New 2 3 3 3 Total Program Course Sections 5 5 5 5 Credit Hours Generated by Those Courses Existing enrollments 120 90 75 0 New enrollments 105 150 225 375 Total Credit Hours 225 240 300 375

16) Faculty

a) Provide the total number of faculty members that will support this program: _

b) Provide an inventory of faculty members directly involved with the administration and instruction of the program. Annotate in parentheses the person who holds the role of department chair. For each faculty member listed, provide the information below in tabular form. Indicate whether any positions listed are projected new hires and currently vacant. (Multiple rows can be added to the table.) Note: The table below is similar to the SACS-COC faculty roster form.



Faculty Name

Rank Courses Taught (including term,

course number & title, credit hours (D, UN, UT, G)

Academic Degrees &

Coursework (relevant to

courses taught,

including institution &

major; list specific

graduate coursework,

if needed)

Current Workload

Other Qualifications &

Comments (related to courses

taught)

Adel Novin, F

Professor ACCT2101 -Principles of Financial Accounting, 3sh, UN ACCT2102 - Principles of Managerial Accounting, 3sh, UN ACCT3110 -Managerial Cost Accounting, 3sh, UN ACCT3351 - Intermediate Accounting, 3sh, UN ACCT4110 - Advanced Managerial Cost Accounting, 3sh, UN ACCT4330 - Accounting Information Systems, 3sh, UN ACCT5100 - Core Concepts in Accounting, 3sh, G ACCT5110 - Advanced Managerial Cost

Ph. D. – Accounting University of Georgia

12 semester hours (4 courses) per semester

Has been teaching fulltime since 1979, including international teaching. His published articles in various respected journals are cited widely by others. Has received several college awards including: Teacher of the Year, Distinguished Faculty Fellow, & Outstanding Service.



Acct for Exec, 3sh, G

Lou Orchard, F

Associate Professor

ACCT 5100 (Fall 2014, 2015, 2016, Sp. 2017); G ACCT 4352/5352(Fall 2014, 2015, 2016); G, UT ACCT 4480 (Fall 2013, 2015, 2016; Sp. 2014, 2015, 2016 & 2017); UT ACCT 2101 (every Spring; every Fall through 2014, some summers); UT ACCT 2102(Spring 2010, 2015, 2016 & 2017); UT ACCT 3110 (every Fall thru 2013; every Spring thru 2014); UT

Ph. D. – Accounting University of Arizona

3 courses per semester, including a graduate class, and Chairman of the COB Assessment Committee

Numerous papers on auditing topics published in scholarly journals.

Judith Ogden, F Lawrence Menter, P

Associate Professor Lecturer of Business Ethics

ACCT 3250; U, ACCT 4210,.U, 5210, G; ACCT 4250 U; BLAW 3370, U BLAW3370, U/ACCT5370,G

J.D.-Duquesne University School of Law M.S. Taxation J.D. Emory University

1-3 courses per semester 1-3 per semester

Assistant Dean for Graduate Programs in College of Business Admitted to the Bar in Georgia. Also teaches Business Ethics



Greg Kordecki, P Khamis Bilbeisi, F

Associate Professor Associate Professor

All Acct courses UT & G, except forensic; BSAD 3112 UN Acct 2101, U Acct 2102, U Acct 4470, U Acct 5470, G Acct 4110, U Acct 5110, U Acct 6100, G

MP Accountancy (MPA)-Georgia St U Master Decision Sciences (MDS)-Georgia St U All course work except for thesis and dissertation leading to MS-Economics and PhD-Accounting-Georgia St U Ph. D. – Accounting University of Mississippi

No current teaching load, but continuous service and research 3 courses per semester Coordinator: Accounting & Business Law

Practicing license holder of CPA and CGMA, Chair positions Ga Society CPAs, Outstanding Accounting Educator of Year Former dept. chair Has been teaching since 1986, to include all accounting graduate and undergraduate courses. His published articles in various respected journals are cited widely by others. Has received several teaching awards including: Teacher of the Year, and Who is Who among American Teachers. He is an accounting instructor for Becker CPA Review



Andrew Sbaraglia, F

Assistant Professor

Acct 3250, U; Acct 4250, U; Acct 5250, G; Acct 3352,; Acct 4210, U Acct 5210, G

Ph. D U. – Accounting Penn State University

3 courses per semester

Micah Grant, F James Wiley, P Valma Callaway, P

Lecturer Lecturer Lecturer

ACCT 2101 ACCT 2102 ACCT 3110 ACCT 4440 ACCT 4850 All U Acct 2101, U Acct 2102, U Acct 2101, U Acct 2102, U

MAcc – Accounting Auburn University ABD - Advanced Accounting, NCU MBA - Finance, CAU MAcc Financial Accounting and Audit - Kennesaw State University

4 courses per semester 1 or 2 courses per semester 1 or 2 courses per semester

Instructor for Becker CPA Review, CEO of JE Wiley CPA & Associates, LLC Accounting Principles I Made Easy - A Self Help Guide for Business Professionals

F, P: Full-time or Part-time: D, UN, UT, G: Developmental, Undergraduate Non-transferable, Undergraduate Transferable, Graduate

c) Explain how faculty workloads will be impacted by the proposed new program.

Faculty workloads will not be impacted by the proposed MAcc program. Four new courses will be added to the program that will be taught by the graduate faculty and some basic principle courses will be shifted to adjunct instructors.

d) Explain whether additional faculty will be needed to establish and implement the program.

Describe the institutional plan for recruiting additional faculty members in terms of required qualifications, financial preparations, timetable for adding faculty, and whether resources were shifted from other academic units, programs, or derived from other sources.



Initially, no additional full-time faculty will be needed to establish and implement the MAcc program. However, additional faculty may be needed as enrollment grows. 17) Fiscal and Estimated Budget a) Describe the resources that will be used specifically for the program.

The COB at CSU will utilize existing faculty members and administration to lunch this MAcc program. No new hires will be required at the time of implementations.

b) Budget Instructions: Complete the form further below and provide a narrative to

address each of the following: c) For Expenditures:

i. Provide a description of institutional resources that will be required for the program (e.g., personnel, library, equipment, laboratories, supplies, and capital expenditures at program start-up and recurring).

No new personnel, library, equipment, laboratories, supplies, or capital expenditures will be required at program start-up.

ii. If the program involves reassigning existing faculty and/or staff, include the

specific costs/expenses associated with reassigning faculty and staff to support the program (e.g., cost of part-time faculty to cover courses currently being taught by faculty being reassigned to the new program, or portion of full-time faculty workload and salary allocated to the program).

The proposed program will not involves reassigning existing faculty and/or staff, and there will be no additional costs/expenses associated with our start-up. This program will implement more efficient use of our resources and course scheduling by reducing low-enrollment course offering.

d) For Revenue: i. If using existing funds, provide a specific and detailed plan indicating the

following three items: source of existing funds being reallocated; how the existing resources will be reallocated to specific costs for the new program; and the impact the redirection will have on units that lose funding.



The existing fund allotted to the College of Business will be the same. No new hires or extra facility will be needed, since the program will utilize the same classrooms during the weekends

ii. Explain how the new tuition amounts are calculated.

Students will pay the same rate for graduate school as our current charges for MBA courses.

New Tuition In-State hours .75 x 105 hours x 335/h Out-of- State 25%x 105 H X 1335

26,381 35,044

37,687 50,062

64,068 75,094

47,109 125,156

iii. Explain the nature of any student fees listed (course fees, lab fees, program

fees, etc.). Exclude student mandatory fees (i.e., activity, health, athletic, etc.).

Student fees Exclude mandatory fees (i.e., activity, health, athletic, etc.).

0

0

0

0

iv. If revenues from Other Grants are included, please identify each grant and

indicate if it has been awarded.

No revenue from other grants are specified at the current time.

v. If Other Revenue is included, identify the source(s) of this revenue and the amount of each source.

No other revenues are included.

e) When Grand Total Revenue is not equal to Grand Total Costs:

Since the program will utilize our current faculty with no new hires, and will utilize the same facility on a weekend and online bases, there is no additional cost to this program. The program will generate revenue from additional students in the MAcc program.



i. Explain how the institution will make up the shortfall. If reallocated funds are the primary tools being used to cover deficits, what is the plan to reduce the need for the program to rely on these funds to sustain the program?

No additional expenses will occur. The program will generate revenues.

ii. If the projected enrollment is not realized, provide an explanation for how the institution will cover the shortfall.

No shortfall will occur.



I. EXPENDITURES First

FY Dollars

Second FY Dollars

Third FY Dollars

Fourth FY Dollars

Personnel – reassigned or existing positions

Faculty (see 15.a.ii) 0 0 0 0 Part-time Faculty (see 15 a.ii) 0 0 0 0 Graduate Assistants (see 15 a.ii) 0 0 0 0 Administrators(see 15 a.ii) 0 0 0 0 Support Staff (see 15 a.ii) 0 0 0 0 Fringe Benefits 0 0 0 0 Other Personnel Costs 0 0 0 0 Total Existing Personnel Costs 0 0 0 0

EXPENDITURES (Continued) Personnel – new positions (see 15 a.i) Faculty 0 0 0 0 Part-time Faculty 0 0 0 0 Graduate Assistants 0 0 0 0 Administrators 0 0 0 0 Support Staff 0 0 0 0 Fringe Benefits 0 0 0 0 Other personnel costs 0 0 0 0 Total New Personnel Costs 0 0 0 0 Start-up Costs (one-time expenses) (see 15 a.i)

Library/learning resources 0 0 0 0 Equipment 0 0 0 0 Other 0 0 0 0 Physical Facilities: construction or renovation (see section on Facilities)

0 0 0 0

Total One-time Costs 0 0 0 0 Operating Costs (recurring costs – base budget) (see 15 a.i)

Supplies/Expenses 0 0 0 0 Travel 0 0 0 0 Equipment 0 0 0 0 Library/learning resources 0 0 0 0 Other 0 0 0 0 Total Recurring Costs 0 0 0 0



GRAND TOTAL COSTS 0 0 0 0 III. REVENUE SOURCES Source of Funds Reallocation of existing funds (see 15 b.i) 0 0 0 0 New student workload New Tuition (see 15 b.ii) In-State hours .75 x 105 hours x 335/h Out-of- State 25%x 105 H X 1335

26,381 35,044

37,687 50,062

64,068 75,094

47,109 125,156

Federal funds ?? ?? ?? ?? Other grants (see 15 b.iv) 0 0 0 0 Student fees (see 15 b.iii) Exclude mandatory fees (i.e., activity, health, athletic, etc.).

0

0

0

0

Other (see 15 b.v) New state allocation requested for budget hearing

GRAND TOTAL REVENUES Nature of Revenues Recurring/Permanent Funds 65,625 93,749 148,162 187,265 One-time funds Projected Surplus/Deficit (Grand Total Revenue – Grand Total Costs) (see 15 c.i. & c.ii).

$ 65,625

$ 93,749

$ 148,162

$ 187,265



+

18) Facilities/Space Utilization for New Academic Program Information Facilities Information — Please Complete the table below.

Total GSF

a. Indicate the floor area required for the program in gross square feet (gsf). When addressing space needs, please take into account the projected enrollment growth in the program over the next 10 years.

b. Indicate if the new program will require new space or use existing space. (Place an “x” beside the appropriate selection.)

Type of Space

Comments

i. Construction of new space is required (x).-à

No new construction space is required

ii. Existing space will require modification (x). à

No modification to existing space is required

iii. If new construction or renovation of existing space is anticipated, provide the justification for the need.

NA

iv. Are there any accreditation standards or guidelines that will impact facilities/space needs in the future? If so, please describe the projected impact.

No accreditation standards or guidelines that will impact facilities/space needs in the future

v. Will this program cause any impact on the campus infrastructure, such as parking, power, HVAC, other? If yes, indicate the nature of the impact, estimated cost, and source of funding.

MAcc program will be a Boot camp weekend and/or online that will not cause any impact on the campus infrastructure, such as parking, power, HVAC, other

vi. Indicate whether existing space will be used.

c. If new space is anticipated, provide information in the spaces below for each

category listed: i. Provide the estimated construction cost. NA ii. Provide the estimated total project budget cost. NA iii. Specify the proposed funding source. NA iv. What is the availability of funds? NA v. When will the construction be completed and

ready for occupancy? (Indicate semester and year).

NA



vi. How will the construction be funded for the new space/facility?

NA

vii. Indicate the status of the Project Concept Proposal submitted for consideration of project authorization to the Office of Facilities at the BOR. Has the project been authorized by the BOR or appropriate approving authority?

NA

d. If existing space will be used, provide information in the space below.

Provide the building name(s) and floor(s) that will house or support the program. Indicate the campus, if this is part of a multi-campus institution and not physically located on the main campus. Please do not simply list all possible space that could be used for the program. We are interested in the actual space that will be used for the program and its availability for use. MAcc program will utilize the College of Business existing spaces on the first and 2nd floor on a weekend bases and online.

e. List the specific type(s) and number of spaces that will be utilized (e.g. classrooms,

labs, offices, etc.) i. No. of

Spaces Type of Space

Number of Seats

Assignable Square Feet (ASF)

2 Classrooms 70 Space from COB not utilized on weekends

0 Labs (dry) 0 Labs (wet) 1 Meeting/Seminar Rooms 40 Space from COB

not utilized on weekends

0 Offices 0 Other (specify)

Total Assignable Square Feet (ASF)

ii.

If the program will be housed at a temporary location, please provide the information above for both the temporary space and the permanent space. Include a time frame for having the program in its permanent location.



MAcc program will be housed at Morrow COB – Main campus

Chief Business Officer or Chief Facilities Officer Name & Title

Phone No.

Email Address

Signature

Note:AProgramManagerfromtheOfficeofFacilitiesattheSystemOfficemaycontactyouwithfurtherquestionsseparatefromthereviewofthenewacademicprogram.



APPENDIX

Use this section to include letters of support, curriculum course descriptions, and recent rulings by accrediting bodies attesting to degree level changes for specific disciplines, and other information.

APPENDIX A

SurveyofInterestinMasterofAccountancyProgramatClaytonStateUniversity

1. Whatisyourcurrentstatus?

% CountUndergraduateStudent 32% 29MBAStudent 30% 27PractitionergraduatedfromClaytonStateUniversity(CSUAlumni) 31% 28Other 7% 6Total 100% 90

Responses35%

30%

25%

20%

15%

10%Undergraduate

Student

MBAStudent PractitionergraduatedfromClaytonStateUniversity(CSU

Alumni)

Other



2. Whatisyourgender?

% CountMale 37% 33Female 63% 56Total 100% 89



3. WhatisyourEthnicBackground?

% CountAfrican/American 57% 50White,notofHispanicOrigin 25% 22Other 17% 15Total 100% 87

Responses70%

60%

50%

40%

Male Female

Responses70%

60%

50%

40%

African/American White,notofHispanicOrigin Other



Responses60%

50%

40%

30%

Yes Don'tKnowNow No

No,IhavealreadyaCPAlicense.

4. AreyouplanningtotaketheCPAExam?

% CountYes 49% 44Don'tKnowNow 20% 18No 21% 19Notapplicable.IhavealreadyaCPAlicense. 10% 9Total 100% 90

5. DoyouplantopursueaMasterofAccountancydegreeinthefuture?

% CountYes 38% 34Don'tKnowNow 32% 29No 22% 20No,IhavealreadyaMasterofAccountancydegree 8% 7Total 100% 90



6. HowinterestedareyouinobtainingaMasterofAccountancydegreefromClaytonStateUniversity?

% CountVeryInterested 29% 26Interested 24% 22SomewhatInterested 20% 18NotInterested 19% 17Notapplicabletome.IhavealreadyaMasterofAccountancydegree 8% 7Total 100% 90

Responses40%

35%

30%

25%

20%

15%

10%

5%

Yes Don'tKnowNow No No,IhavealreadyaMAccdegree



Responses35%

30%

25%

20%

15%

10%VeryInterested Interested

Somewhat NotInterestedNotapplicableInterested tome.IalreadyhaveaMasterofAccountancydegree

7. Whatisyourmostpreferredareaofaccountingascareer?

% CountAuditor 19% 17TaxAccountant 17% 15CorporateAccountant 39% 35GovernmentAccountant 11% 10Other 14% 13Total 100% 90



8. HaveyoutakenanyOnlineaccountingcourses?

% CountYes 58% 52No 42% 38Total 100% 90

Responses45%

40%

35%

30%

25%

20%

15%

10%

Auditor TaxAccountant Corporate

Accountant

Government

Accountant

Other

Responses70%

60%

50%

40%

30%

20% Yes No



Responses45%

40%

35%

30%

25%

20%

15%

100%In-Class

(face-to-face)

100%OnlineHybrid-aclasswhichisdeliveredpartlyonlineandpartlyface-to-face.

NoPreference

9. Whatisyourmostpreferredmodefortakingaccountingcourses?

% Count100%In-Class(face-to-face) 34% 31100%Online 14% 13Hybrid-aclasswhichisdeliveredpartlyonlineandpartlyface-to-face. 39% 35NoPreference 12% 11Total 100% 90

10. Why?Pleasestateyourreason(s)forquestion5.

ImmediateFeedback

Bestenvironmentforlearning

FacetoFaceinteractionsandLectureshelpmelearnandgraspcomplexconceptsbetter

Iteasiertoaskquestionsandhavediscussions

Ifinditeasiertocoordinatethisintomyscheduleasaworkingbreadwinner



Itismoreinteractive

Idon'tpersonallyhavetimetomakeittocampusallthetime.

Nopreference

convenience

Ithinkitjustdependonthedifficultylevelofthecourseinthatparticularclass.

Accountingismoreofamathbasedclass,thereforeitisbetterifyouhavesomeonetoteachyouratherthanlearningcomplicatedworkonyourown. Flexibility.Facetofaceisimportantandneeded,butneedflexibilitytoworkaroundafulltimeworkschedule.



Dependingonthecourseinformation,doingtheworkonlinemightbeeasierthaninclassasstudentswouldhavemoretimetoworkontheassignments Sometimesaccountingmayrequiretheneedtoaddressquestionsatthattimesohavingtheabilitytomeetwithaprofessorbutalsoworkonassignmentsattheconvenienceofworkingaroundafull

timeworkingschedulewouldbebeneficialtobothareas. Accountingisaverydifficultsubjectmatter,whichrequiresalotofoneononeinteractionbetween

theprofessorandstudent(s). Iperformbetterwiththeaddedlayerofaccountability,butPeachtreecitycampuswouldbeVERYnice!

Notreallysure.preferoneononecontactinthelearningenvironmentattimes

Iprefertointeractwithprofessorandclassmates.IfIhaveaquestion,Icanaskit.

Duetoflexibilityofhybridprogram

Ilikehavingaccesstotheinstructorforquestions.

Itwillgiveopportunitytostudentstoaskanyquestionsfacetofaceaswellascanstudyintheirowntime. ComingtoClasstakesuptomuchtimeandIdon'treallylearnawholelot.OnlinelecturesarebestformebecauseIcanstopitandrewindwhenIneedtoifIneedabetterunderstanding. Accountingisaverycomplicatedsubjectandit'sbettertohaveafacetofaceclasswherestudentscaninteractwiththeprofessorsforbetterunderstandofthesubject. AccountingisverydifficulttolearnwithoutanexplanationofGAAPandGAAS.Askingquestionsafterreadingthechaptersisessentialtolearning.

interactionwithotherstudents

Iseemtodobetterwheninaclassroomsetting.

Iamfinewithbothon-lineandin-personclasses.

Iamgoodwithanyoftheseteachingmethods

Ihaveexperiencewithtakinginclass,online,andhybrid.

Duetomeworkingintheaccountingfield,Iwouldnotbeabletoattendclassesduringmonth-endclose(wd-2throughwd-4);however,Iwillnotmindgoingtoclasssometimesforclarityfromtheprofessoratschool.

Iprefertobewithinpunchingdistancetomyteacher

Interaction

BecauseIlearnbestwhenIamgivenalectureandfacetofaceinteractionwithexampleshelpmegrasptheconcepts. Hybridallowsboth-gettingpersonalassistancefromtheinstructorANDallowingtoscheduleclassworkmostlyaroundworkschedule. Flexibility,itallowsstudentstheoptionofaskingprofessorsquestionsfacetofacewhilegivingtheoptiontocompleteassignmentswithinareasonabletimeframe.

Workingfulltimemakesitdifficulttobeinclassfulltime.

Itgivesstudentstheabilitytohavearelationshipwiththeinstructor,aswellas,givingthestudentsaveryconvenientandflexibleschedule.



HybridclassesforcemetodomyownresearchwhilealsohavinginstructoravailablewhenIneedhimandalsoithelpsmetoblendschoolandwork



Toexplainthingsperfectly.

Convenience,traffic

Ithelpstograbtheideaeasierthanonline.Onlineinourschoolisakindofcorrespondentcourse.Itisnotactuallyon-lineprogram BecauseClaytonstatehashorribletimingforclassschedules.Ithybridclassesonlymeetonceaweeksoitismanageable.

IcanbetterexplainanyproblemsinpersonifIcanshowyoumyquestion.

Flexibilityandconveniencebutabilitytointeractwithprofessorandpeers

Easierinteractionwiththeprofessor

SinceIhavechildrenclassesonlinehelpmealotbecauseIcantakecareofkidsathomewhiletakingmyclasses HybridduetothefactthatIamafull-timeemployeeaswellasmother.But,Iliketheaspectofone

dayaweekinclasstoaskquestionsaswellastoreceiveclarificationoninformation.

Botharegood

Onlineclassesgivemetheultimateflexibilityformybusyworkschedule,butIliketheoccasionalopportunitytoaskquestionsinperson.

Ilearnwellbothways

IprefertoseetheworkbeingexplainedinpersonandifIhavequestionsIcanaskrightaway.

Professors'explanationsaremandatorytounderstandandsucceed

Accountingisadifficultsubject.Forstudentslearningnewaccountinginformationforthefirsttime,mayprovetobedifficultiftheonlyoptionisonline.Howeverwithahybridofbothonlineandface

toface,studentswillbenefitfromclassroomhandsonanonlinestudyandhomeworkmaterial. Onlineclassesprovidestheabilitytoreplayvideos(forlearningsoftware).Inclasslessonsprovideabilitytoaskquestionsregardingcalculations. Ipreferhybridcoursesbecausetheyallowmetoaskquestionsandgetquickerresponsesthanemail.AndsomethingsIjustunderstandbetterwhenexplainedinperson.Iliketheopportunityofmeetingatleastonceperweek. Icanaskmyprofessorandcommunicateeasily

Math,forme,needstobetaughtinperson.

Accountingisnoteasytolearnbymyself.

IpreferfacetofacebutaftergraduationImaynotbeasflexiblesoonlinemaybepreferable

I'vetakenbothin-classandonlinecoursesandI'mcomfortablewithboth.

Ilearnbetterwithface-to-faceinteractionandaccountability.

Sometimesyouneedfacetofacecontact

Iwouldneedtheflexibilityofonlineclasses,butIpreferin-class(face-to-face)

Morefocus



Accountingisnotaneasysubject.Iwouldprefertoablefacetofaceandaskquestions.



Felicityavailablewithonlinecoursescoupledwithbeingself-motivatedandaneasylearner.

Scheduleflexibility.Mymaster'sprogramwasentirelyonline,andthisformatworkedwellforme.

Questionsandinteractionfromotherstudentscanbemissedwithonlinecourses.

Tobeflexiblewithjobscheduleandclassschedule.

I’venevertakenanyonlinecoursesbutisopentotryingahybridcourse

IhavemovedoveranhourawayfromClaytonStateUniversityandwithafulltimejobanda13monthold,onlineistheonlyviableoptionformetopursueadditionalcourses. Drivetimeistimethatcouldbespentdoingschoolwork.Asaworkingadult,onlineisjustmoretimeefficient. Ibelievefacetofaceismoreviable,butinlightofworkingfull-time,familyandchurchinvolvement,

itgivesalittleflexibility. Interactionwithotherprofessional.Handsonisveryimportantandstudentsbenefitfromprofessorsthatareengagewithstudentsandtheirsuccess...

Itiseasiertoaskquestions.

Therearesomeconceptsaboutaccountingthatneedtobeexplainedbyaprofessor;ifquestionsarise,thereneedstobeaplacetogetanswersandexplanations. Ihavesuccessfullycompletedbothonlineandin-classcourses.Itdependsonone'scurrentemploymentstatus. Idon'trecallonlinecoursesofferedbackin2001-2002whenIcompletedAccountingDegreebutIamopentoboth.

Flexibilityinschedulewithwork,familyandschool

Ipreferonlineduetomywork/familyschedulehoweverIlikefacetofacetointeractionwithmyinstructorforquestionsandexamples. Ilikethefacetoface,however,duetotimelimitationwithworkandotherobligationssomeonlinewouldbefineaswell. Atlantatrafficcanmakeitdifficulttogettoclass.Also,monthendclosecanbeextremelybusyatquarter/yearend.

BecauseIworkabout50hoursaweek.

Itisconducivewithmyschedule.Iamanon-traditionalstudent.

Withworkandfamily,it'sdifficulttophysicallyattendschool,butdependingonfrequencyofcourses,itmightbepossibletoattendinperson.

IlearnquickeronmyownbutIalsoenjoyreviewtimewiththeprofessor.


One-StepAcademicProgramProposal/ApprovalForm Page42of197RACAAReviewJuly16;AdoptedAugust30;FinalizedOctober3,2016,USGSystemOffice,MVMMRACAAReviewJuly16;AdoptedAugust30;FinalizedOctober3,2016,USGSystemOffice,MVMM

Responses

120%

100%

80%

60%

40%

20%

Median Mean High Minimum

11. Inyouropinion,whatpercentageofClaytonStateUniversity’sMasterofAccountancy Program should be Online, if any? Please answer by stating anumberbetweenzeroand100%

MedianofResponses 50%MeanofResponses 48%High 100%Minimum 0%



APPENDIX B

SYLLABI

I. Course Description Forecastofearningsandfinancialstatements,valuationapproachesandtheirapplicationinaccountingmeasurement,andfinancialreportingasatoolinmanagementcommunicationwithinvestors.[3.0semestercredithours(3-0-3)]

II.CoursePre-requisitesandCo-requisites

Pre-Requisites:

ACCTXXXXwithaminimumgradeofCOR

ACCTXXXXwithaminimumgradeofCOR

ACCT66XXFall2018–FullTermSession

CRNXXXXX5:00pm–6:15pmTBD

Professor: TBD Office: COB – TBD Office Hours: TBD Telephone:678-466-XXXXFax:678-466-4599Email:[email protected]

Mission:TheMissionoftheCollegeofBusinessatClaytonStateUniversityisto:

q Prepareadiversestudentbodyforbusinessandprofessionalcareersbyprovidingaqualityeducation.

q Provideastudent-centeredenvironment,usingtechnologytoenhancestudentlearning.q Supportfacultyinappliedandinstructionalresearchandservicetotheprofession.q ServeprimarilythemetropolitanAtlantaarea.ClaytonState’sbusinessprogramisaccreditedbytheAACSBInternational,themostprestigious



DepartmentalApproval

III.CourseLearningObjectivesandOutcomes

Basictechniques,researchmethods,strengths,andlimitationsoffinancialstatementanalysis.Computeranalysisoffinancialdatatopredictearningsandotherfinancialratios.Useofthesetechniquestovalueequitysecuritiesandtopredicttakeovertargets,futuredebtratings,andbankruptcies.

Bythecompletionofthecourse,thestudentshouldbeableto:

1. Recognize,research,analyze,differentiate,andpreparethegeneralpurposefinancialstatements(i.e.,IncomeStatement,ComprehensiveIncomeStatement,StatementofRetainedEarnings,StatementofStockholders’Equity,BalanceSheet,andStatementofCashFlows);andexplaintheirstrengthsandlimitationsandthenecessityoftheattachedfootnotesanddisclosurestothegeneralpurposefinancialstatements.

2. Usingcomputeranalysis,determineandanalyzefinancialdatatopredictearningsandotherfinancialratios.

3. Usevaluationtechniquestovalueequitysecuritiesandpredictfuturebusinesstransactionsandfinancialdata.

4. Knowandapplytheprocessbywhichbusinesstransactionsarerecordedandprocessedforthepreparationofthegeneralpurposefinancialstatements–i.e.,accountingcycle.

Thiscourserequiresaconsiderableamountoftime,effort,andpreparationonyourpartonadaily/weeklybasis.Donotwaituntiljustbeforetheexamstogethelp.Gethelppromptly,ifneeded.Inordertoavoidanypressureonthestudentsinthelaterpartofthecourse,theinstructorwishestousetheclasstimeasefficientlyandeffectivelyaspossible.Thus,itisimportantandimperativethatstudentsreadandattemptaproblembeforeaskingquestionsaboutitinclass.

IV. Competencies

Thiscourseintendstoenhancethefollowingcompetenciesinstudents:

Competencies InstructionalActivity Assessment

1.BusinessEthics



Importanceofbusinessethicsandhowethics

influenceorganizationalandindividualactions

Textbookandclassdiscussions

2.CriticalThinkingSkills

a.Abilitytoorganizeandanalyzeinformation

inalogicalway

Activitiesthroughoutthecourse

Exams&homework

b.Abilitytoread&interpretfinancial

information


Exams&homework

c.Developtheabilitytoanalyzethestrengths,

weaknesses,opportunities,andthreatsfacing

anorganization


Exams&homework

V. Rationale for the Course

Youmaywonderabout the reason forhaving this course inyourprogramof study.Accounting is thesystem that measures and records business activities, processes that information into reports, andcommunicates the results to the decision-makers. For this reason accounting is perceived to be “thelanguageofbusiness”.Peopleoftenuseaccountinginformationinoneformoranotherintheirjobsandpersonal life. The better one understands the accounting language, the better he or she can useaccounting information to make effective business decisions and to evaluate the impact of businessstrategiesanddecisionsontheireconomicstatus.

The demand for accounting graduates remains strong. Employers often hire accounting graduatesbecauseoftheiranalyticalbackgroundeventhoughthepositionsdonotencompasstypicalaccountingresponsibilities. You may obtain additional information about the accounting field and careers bychecking the College of Business Web site for academic & career advisement:http://business.clayton.edu/advisement/default.htm



VI. Course Materials

a. Textbook:

RequiredTextbookforACCT66XX:AnalysisofFinancialStatementsbyPamelaDrakeandFrankFabozzi,3rdedition,2012,publishedbyJohnWiley.

***Students are encouraged to use PriceLoch.com to comparison shop for textbooks*** http://www.clayton.edu/auxiliaries/The-Loch-Shop/Textbooks-Price-Information

Toassistyouinpreparingforseniorexitexams,youarestronglyurgedtoretaincourseandtextmaterials,suchasclassnotes,handouts,andPowerPointfiles,fromyourbusinesscoreandmajorrequiredcourses.

b.ExcelandWord:YoumayinstallthelatestversionsofExcelandWordonyourlaptopatnochargeatClaytonState’sHUBStudentSoftwareSupportServiceslocatedonthelowerleveloftheLibrary.Foradditionalinformationvisithttp://thehub.clayton.edu/index.php?nav=hub_services.

c.ComputerRequirement:

EachCSUstudentisrequiredtohavereadyaccessthroughoutthesemestertoanotebookcomputerthatmeetsfaculty-approvedhardwareandsoftwarerequirementsforthestudent'sacademicprogram.Studentswillsignastatementattestingtosuchaccess.ForfurtherinformationonCSU'sOfficialNotebookComputerPolicy,pleasegoto

http://www.clayton.edu/hub/itpchoice/notebookcomputerpolicy

d.ComputerSkillPrerequisites:

• AbletousetheWindowsTMoperatingsystem

• AbletouseMicrosoftWordTMwordprocessing

• Abletosendandreceivee-mailusingtheClaytonStateUniversitye-mailsystemusingOutlookTM.



• Abletoattachandretrieveattachedfilesviaemail

• AbletouseaWebbrowser.

e.In-classUseofStudentNotebookComputers:

StudentnotebookcomputerscanbeusedintheclassroomforthiscourseforACCT66xxcourseworkONLY.Computerswillberequiredtoaccesscoursematerialsandtocommunicatewithyourinstructor.

f.Desire2Learn(OnlineClassroom):

On-lineactivitywilltakeplaceinDesire2Learn,thevirtualclassroomforthecourse.PostingofyourworkinD2Lisacourserequirement.However,D2Lwillonlybeusedinthiscoursetoaccessexamgradesandinformationaldocuments(syllabus,studyguides,etc).

YoucangainaccesstoDesire2Learn,bysigningontotheSWANportalandselecting:”D2L”onthetoprightside.IfyouexperienceanydifficultiesinDesire2Learn,[email protected](678)466-HELP.Youwillneedtoprovidethedateandtimeoftheproblem,yourSWANusername,thenameofthecoursethatyouareattemptingtoaccess,andyourinstructor'sname.

VII.StudyHabits

Different students have different learning style preferences based upon their individual characteristics.Accordingly,differentstudymethodsworkbetterfordifferentpeopleandyoushoulddowhatworksbestfor you. However, given the nature of accounting courses, the faculty strongly recommends followingbehaviors:

1. Donotmissclass2. Donotgetbehind3. Askappropriateaccountingquestionsinclass4. Participateinclassdiscussions5. Readtheentireassignedchapterbeforeaparticularclasssessiontogetanoverviewofthetopics.6. Itisextremelyimportantthatyouworkthehomeworkproblemstothebestofyourabilityaswe

movealong.Reviewthe“self-studymaterials”at theendofeachchapter. Itwouldhelpyou toenhanceyourproblemsolvingskillsandreinforcethemateriallearnedinthechapters.

7. Ifyouneedclarificationofanypointsfromthelectureorproblemsworkedinclass,gobackandreadthosetextsectionsindetail.Thevastmajorityoflearnerswillneedatleastthreerepetitionstoengagelong-termmemory.



8. Priortobeginningyourstudyofanewchapter,revieweachpreviouschaptertogainrepetitionanddeveloplong-termmemoryofthesubjectmatter.Thenmoveontothecurrentchapter.

9. Review the “Review Problem” at the end of each chapter. It would help you to enhance yourproblemsolvingskillsandreinforcethemateriallearnedinthechapters.

10. Worktheexercisesintheclassnotesbeforeworkingthehomework.11. Work thehomeworkona timelybasis andbring yourquestions to class, officehours, and/or

tutoringsessions.Itisextremelyimportantthatyouworkthehomeworkproblemstothebestofyourabilityaswemovealong.

12. Afterthehomeworkisgraded,trytofigureoutyourerrors.Cometoseemeoraskquestionsinclassifyoucan’tfigureoutyourerrors.

13. Trytofigureoutyourerrorsontheexams.Cometoseemeoraskquestionsinclassifyoucan’tfigureoutyourerrors.

14. Ifyouhavetimeworkadditionalproblemsfromtheendofeachchapterandcheckitagainstthesolution.

15. Donotwaituntiljustbeforetheexamstogethelp.Gethelppromptly,ifneeded.16. Participateinclassdiscussionsandearnbonuspoints.17. UtilizetheresourcesandsupportavailableonWileyPLUSforstudents.

OperationStudy

AtClaytonStateUniversity,weexpectandsupporthighmotivationandacademicachievement.LookforOperationStudyactivitiesandprogramsthissemesterthataredesignedtoenhanceyouracademicsuccesssuch as study sessions, studybreaks,workshops, andopportunities to earn StudyBucks (for use in theUniversityBookstore)andotheritems.Seethefollowingsitefordetails:

http://www.clayton.edu/operation-study

CometotheCAS@CSU

Throughoutthefall,spring,andsummersemesters,theCenterforAcademicSuccess(CAS)providespersonalizedone-on-onepeerandprofessionalstafftutoringinover100coresubjects.WearelocatedinEdgewaterHallSuite276.TheCASalsooffersmoderatedstudygroups,informalstudysessions,acomfortablestudyenvironment,astudentstudylounge,andit’sallfree!Comeseeusifyouneedhelp,comeBEatutorifyoudon’t.Don’twaituntilit’stoolate.AttheCAS,youracademicsuccessisrightaroundthecorner!Formoreinformationyoucane-mailus!thecas@clayton.edu

VIII. Grading Thegradeforthecoursewillbedeterminedbaseduponthefollowingmeasures:

Weight

Projects 40%

Exams 40%



CumulativeFinalExam/Project20%

Total 100%

Grading:

A 90-100%B 80-89%

C 70-79%

D 60-69%

F below60%

a.Projects

The required projects will provide you with relevant, hands-on, real-world experience with working onfinancialstatements.Basedonmyexperience,thosestudentswhogenerallydoverywell inthisclassarethosewhotaketheprojectsseriously.Itisthestudent’sresponsibilitytokeepupwithanyandallduedatesfortheprojects.Theprojectsmustbecompletedandturnedinbeforetheduedate,astherewillnotbeanyextensionsorexceptions.DoNOTaskforaprojectduedatetobeextended.

b.Exams

Exams may consist of analyzing data, creating/completing financial statements, and/or value equitysecuritiesandpredictfuturebusinesstransactionsandfinancialdata.Onlysimple,basiccalculatorsareallowedduringexams.Nocellphonecalculatorsoranyothercalculatormaybeused.Anyoneusingacalculator other than a simple, basic calculator will receive a zero on the exam. It is the student’sresponsibilitytokeepupwithanyandalldatesfortheexams,astherewillnotbeextensionsorexceptions.

c.ReadingAssignment

Youareresponsibleforeverythingintheassignedchaptersfromthetextbook,whetherIcoveritinclassornot.Ifasubjectwasnotreasonablyimportant,itwouldnotbeinthetextbook.Itisyourresponsibilityto read the entire assigned chapters and attempt the assigned homework problems. If you needclarificationofanypointintextbookpleaseasktheminclassorduringofficehours.Therearegoingtobeopportunitiestoearnextrabonuspointsinclassthroughoutthecourse.



d.Dress

Animportantelementtobeingaprofessionalisdressing.Knowinghowtodressprofessionallywillhelpyoumakegreatfirstimpressionsandestablishcredibilitythroughoutyourcareer.Asaresult,TheCollegeofBusinesshasinstitutedaProfessionalDressDayforALLBusinessandHealthcareManagementcourses.YouwillbeinformedaboutProfessionalDressDaysforthissemesterbyCollegeofBusinessthroughemail.Picturesofproperlydressedstudentscanbefoundat:Business.clayton.edu/dressforsuccess.htm

e.JimWoodandDean’sDistinguishedExecutiveSpeakersSeries

TheJimWoodandDean’sDistinguishedExecutiveSpeakerSeriesprovidesaforumforGeorgia’smostcelebratedbusinesspersonalitiestoengageininsightfuldiscussionwithtomorrow’sbusinessleaders.Ourgoalissimple,toforgebondsbetweenGeorgia’sbusinessleadersandourstudentswhileensuringstudentsgaininsightsintocurrentbusinesstrendsandcorporatestrategies.Asaresult,youarerequiredtoattendatleastoneJimWoodSpeakersSerieseventthissemester.PleasetakeyourLakerIDcardtotheeventwithyou.Thisistheonlywayyouwillbeableto“signin”toourcomputerizedattendancesystem.Youcanfinduptodateinformationonthespeakers,times,andlocationsat:http://business.clayton.edu/speakers.htm.

f.BuildYourLinkedInOnlinePresence(www.linkedin.com)

Manypeopleunderestimatetheimportanceofhavingapositiveonlinepresence.Social

networkingsites,suchasLinkedIn,canprovidegreatwaystoconnectwithprofessionalsandto

promoteyourprofessionalonlineimage.

YoucanuseLinkedInto:

•Learnmoreabouttrendsinspecificindustriesandorganizations

•Followindustryexpertsandengageinmeaningfulconversationswithyourconnections

•Searchforjobsatwww.linkedin.com/studentjobs

•ConnectwithalumnifromClaytonStateUniversity

•Joingroupsrelatedtoyouracademicandcareerinterests



TakealookatthedifferentsectionsintheOnlineCareerGuideprovidedbyCareerServicesatwww.clayton.edu/careertohelpestablishyourprofessionalpresenceonLinkedIn.CareerServiceswillalsotakeaprofessionalheadshotforyouduringtheirofficehours,8:00-5:00(Monday-Friday)andcananswerquestionsaboutyourprofileduringtheirWalk-InHoursonTuesday’s(2-4)andWednesday’s(10-2).

IX.CoursePolicies

a. Exam Policies 1. Failuretotakeanexaminationonthescheduleddatewillresultinanexaminationscoreofzero.If

youmissanexamforanexcusedreason(e.g.,veryraresituationwithverifiabledocumentation),youmaymake-uptheexamatatimespecifiedbytheinstructor.Ifyoumissforanunexcusedreason,yourzeroscorewillsustain.Pleasenote,thestudentwillhavenorecourseastothedifficultyofthemake-upexamand/orthetimingofthemake-upexam.

2. Examtimewillnotbeextendedbecauseyouarelate.Planaheadtoarriveinsufficienttime.3. Turnoffallaudiblepagersandcellphonesoranyotherelectronicsdevicesbeforeenteringclass

forexams.Cellphonesaretobeputawaybeforetheexamstarts,andcannotbeaccesseduntilyouhavefinishedyourexamandexitedtheclassroom.

4. Onlyregularcalculatorsareallowedforthetest.Phonecalculatorsandgraphingcalculatorsarenotallowed.Anyonecaughtusingacalculatorotherthanasimple,basiccalculatorwillreceiveazeroontheexam.

5. The minimum penalty for behavioral misconduct is course grade of WF; for academicmisconduct, course grade is F. There is zero tolerance for cheating, plagiarism, and otherviolationsofStudentCodereferencedinStudentHandbookandUniversityCatalog.

b. Attendance and Punctuality

1. Regularattendanceandpunctualityareexpectedandnecessarytoattainmaximumsuccess inyourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.

2. Latearrivalstoclassandearlyexitsfromclassaredisruptivetootherstudentsandtheinstructor.Therearetimeswhenyoursafety,orthesafetyofothers,maymeanyouwillbelateforclass.This is reasonable and acceptable. Any consistent or pattern of absence or lateness will beconsideredinevaluatingfinalgrades.

3. Anabsencedoesnotrelieveyouofresponsibilityforknowledgeofclassroomassignments,ortheconsequence,ofanychangesinanycourse/learningrequirements.Thisincludes,butisnotlimitedto,coursechanges,examinations,assignments,submissionofanyassignment,etc.Itisyoursoleresponsibilitytofindoutwhattranspiredfromaclassmateorteammate.

4. GeneralPolicy-StudentsmustabidebypoliciesintheClaytonStateUniversityStudentHandbook,and the Basic Undergraduate Student Responsibilities. The Student Handbook is part of theAcademicCatalogandStudentHandbook,whichbeginsonpage6.

5. University Attendance Policy - Students are expected to attend and participate in every classmeeting. Instructors establish specific policies relating to absences in their courses andcommunicate these policies to the students through the course syllabi. Individual instructors,baseduponthenatureofthecourse,determinewhateffectexcusedandunexcusedabsenceshave indetermininggradesanduponstudents’abilitytoremainenrolled intheircourses.Theuniversityreservestherighttodeterminethatexcessiveabsences,whetherjustifiedornot,aresufficientcauseforinstitutionalwithdrawalsorfailinggrades.



c. Communication

1. AllcorrespondencewillbethroughtoyourprivateCSUemailaccount.2. Failure to read/respond to email does not relieve you of responsibility for knowledge of

assignments,ortheconsequencesofanychangesinanycourse/learnerrequirements.3. It is your sole responsibility to insure your computer and email account are functioning and

current.WhenyouareconfrontinganycomputerrelatedproblemscontacttheHUBtocorrecttheproblem.

d. Disruptive Classroom Behavior (Disruption of the Learning Environment) Behaviorwhichdisruptstheteaching–learningprocessduringclassactivitieswillnotbetolerated.Whileavarietyofbehaviorscanbedisruptiveinaclassroomsetting,moreseriousexamplesincludebelligerent,abusive,profane,and/orthreateningbehavior.Astudentwhofailstorespondtoreasonablefacultydirectionregardingclassroombehaviorand/orbehaviorwhileparticipatinginclassroomactivitiesmaybedismissedfromclass.Astudentwhoisdismissedisentitledtodueprocessandwillbeaffordedsuchrightsassoonaspossiblefollowingdismissal.Iffoundinviolation,astudentmaybeadministrativelywithdrawnandmayreceiveagradeofWF.

MoredetaileddescriptionsofexamplesofdisruptivebehaviorareprovidedintheClaytonStateUniversityAcademicCatalogandStudentHandbookstartingonpage14.

Disruptive behavior in the classroom can negatively affect the classroom environment as well as the educational experience for students enrolled in the course. Disruptive behavior is defined as any behaviors that hamper the ability of instructors to teach or students to learn. Common examples of disruptive behaviors include, but are not limited to: · Eating in class · Monopolizing classroom discussions · Failing to respect the rights of other students to express their viewpoints · Talking when the instructor or others are speaking · Constant questions or interruptions which interfere with the instructor’s presentation · Overt inattentiveness (e.g., sleeping or surfing the internet in class) · Creating excessive noise · Entering the class late or leaving early · Use of pagers or cell phones in the classroom · Inordinate or inappropriate demands for time or attention · Poor personal hygiene (e.g., noticeably offensive body odor) · Refusal to comply with faculty direction Students exhibiting these types of behaviors can expect a warning from the instructor or dismissal for the lesson in which the behavior occurs. Failure to correct such behaviors can result in dismissal from the course.



e. Academic Integrity and Adherence to University Policy and Procedures AcademicDishonesty-Anytypeofactivitythatisconsidereddishonestbyreasonablestandardsmayconstituteacademicmisconduct.Themostcommonformsofacademicmisconductarecheatingandplagiarism.AllinstancesofacademicdishonestywillbereportedtotheOfficeofCommunityStandards.Judicialproceduresaredescribedbeginningonpage19inthesectionoftheAcademicCatalogandStudentHandbooktitled,ProceduresforAdjudicatingAllegedAcademicConductInfractions.

PlagiarismDetectionSoftware-StudentsagreethatbytakingthiscourseallrequiredpapersmaybesubjecttosubmissionfortextualsimilarityreviewtoTurnitin.comforthedetectionofplagiarism.AllsubmittedpaperswillbeincludedassourcedocumentsintheTurnitin.comreferencedatabasesolelyforthepurposeofdetectingplagiarismofsuchpapers.Youshouldsubmityourpapersinsuchawaythatnoidentifyinginformationaboutyouisincluded.

StudentsmustabidebypoliciesintheUniversityCatalog,StudentHandbook,and,ifapplicableprogramhandbook.ExcerptedfromtheStudentCodeofConductandRegulation:

“Academic integrity is of paramount importance at CCSU. An act of academic misconduct may seriously compromise the learning process for the violator and for other students if it occurs without appropriate disciplinary consequences. Academic misconduct is defined by the following regulations:

A. No student will receive or give assistance not authorized by the instructor in the preparation of any assignment, essay, laboratory report, or examination to be submitted as a requirement for an academic course.

B. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

C. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

D. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

E. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondonedby

theinstructorinpreparingacademicassignments.



F. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests, presentations and other similar assignments must be the work of the studentsubmittingthem. Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.

G. The minimum penalty for behavioral misconduct is course grade of WF; for academicmisconduct,coursegrade isF. There iszerotoleranceforcheating,plagiarism,andotherviolationsofStudentCodereferencedinStudentHandbookandUniversityCatalog.

f. Alternative Format / Disabilities Services Toobtainthisdocument(oranydocumentintheCollegeofBusiness)inanalternativeformat,contacttheDisabilityServicesCoordinatorat(678)[email protected].

g.TheCSUpolicyconcerningchildreninclassesandon-campus

1. Childrenarenotpermittedinclassrooms.2. Facultywillnotallowchildrentobepresentintheirclassrooms.Ifastudentbringschildrento

class,thestudentandchildrenmustbetoldtoleavetheclassroom.3. Unattendedchildrenwillnotbepermittedon-campus(inhallways,thegym,thelibrary,outside

ofbuildings,etc.).4. PublicSafety(678-466-5445)willbenotifiedifunattendedchildrenareobservedoncampus.If

facultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.

5. Parents are referred to Student Life (678-466-5433) for information concerning off-campuschildcare

h. Course Changes, Dates, and Calendar This syllabus provides a general plan for the course. The professor reserves the right to make changes to the syllabus and/or course schedule; including, but not limited to: assignments, time tables, examinations, project, etc., in order to accommodate the needs of the class as a whole and/or to fulfill the goals of the course. It is the student’s responsibility to keep up with the dates posted on the academic calendar which is posted on the CSU website. Make sure you check the academic calendar for withdrawal, drop/add, no show, and any other university related deadlines, holidays, and dates. It is also the student’s responsibility to check on the final exam time and date as posted on the Registrar’s website within the CSU website and be present in class on the final exam date at the appropriate time. i.Mid-termProgressReport:

Themid-termgradeinthiscourse,whichwillbe issuedonXXXX,2017reflectsapproximately35%oftheentirecoursegrade.Basedonthisgrade,studentsmaychoosetowithdrawfromthecourseandreceiveagradeof"W."Studentspursuingthisoptionmustfilloutanofficialwithdrawalform,availableintheOfficeoftheRegistrar,orwithdrawon-lineusingtheSwanbymid-term,whichoccursonXXXX,2017.Instructions



forwithdrawingareprovidedatthislink.ThelastdaytowithdrawwithoutacademicaccountabilityisXXXX,2017.

j.StudyAssignments

The following table provides a guideline of the class schedule. The professor reserves the right to make changes to the syllabus and/or course schedule; including, but not limited to: assignments, time tables, examinations, etc., in order to accommodate the needs of the class as a whole and/or to fulfill the goals of the course.

Date ReadingAssignment

1/9/17 Intro&Syllabus,Chapter1

1/11/17 Chapter1

1/16/17 NOCLASSMEETING–MLKHoliday

1/18/17 Chapter2

1/23/17 Chapter2

1/25/17 Chapter3

1/30/17 Chapter3

2/1/17 Project1

2/6/17 Project1

2/8/17 Chapter4

2/13/17 Chapter4

2/15/17 Chapter5

2/20/17 Chapter5

2/22/17 ReviewforExam1

2/27/17 EXAM1–Chapters1–5

3/1/17 Midpoint–LastDaytoWithdrawandReceivea“W”

3/6/17 NOCLASSMEETING–SpringBreak



3/8/17 NOCLASSMEETING–SpringBreak

3/13/17 Chapter6

3/15/17 Chapter6

3/20/17 Project2

3/22/17 Project2

3/27/17 Chapter7

3/29/17 Chapter7

4/3/17 Chapter8

4/5/17 Chapter8

4/10/17 Chapter9

4/12/17 Chapter9

4/17/17 Project3

4/19/17 Project3

4/24/17 ReviewforExam2

4/26/17 EXAM2–Chapters6–9

5/1/17 ReviewForFinal–LastDaytoW/D.FinalGradeWillBeA“WF”

5/8/17 FINALEXAM/PROJECT



CLAYTONSTATEUNIVERSITY

MASTERSYLLABUSCOLLEGEOFBUSINESS

ACCT66xxFORENSIC&INVESTIGATIVEACCOUNTING

Spring2018

INSTRUCTOR: Dr.KhamisBilbeisi CELL.PHONE: 334-714-7888

OFFICEPHONE:(678)466-4513(HoweverClaytonStateUniversitye-mailpreferredformessages.)

OFFICEE-MAIL:[email protected]

GeorgiaView Vista web address: http://clayton.view.usg.edu

Office:SchoolofBusinessRm.T247

Office Hours: Wednesdays 1:00 PM-5:00 PM Thursdays 8:00 AM -9:00 AM and by appointment

ThisSyllabusisacontractforthecourseandgrading--andthestudentisresponsibleforknowingwhatisinit.Theprofessordoesnotmakeexceptionsforindividualstudentsincomputationsofgrades.Theprofessor’swrittendocumentationintheSyllabusandDiscussionBoardsupersedethestudent’sinterpretationofprofessor’soralstatements.IfthereareanychangestothisSyllabus,theywillbedocumentedinwritingandpostedontheclassGeorgiaViewDiscussionBoard.InadditiontothisSyllabus,thestudentisresponsibleforreadingallpostingsmadebytheprofessoronGeorgiaView.

EachstudentwhowishestostayintheclassshouldbepreparedtosignastatementatthetimeofthefirstexamthatheorshehasreadtheSyllabusandtheprecedingstatementandtakesresponsibilityforunderstandingtheSyllabusandthisstatement.



CourseDescription

"Finding fraud is like using a metal detector at a city dump to find rare coins. You're going to have a lot of false hits." - D. Larry Crumbley

Course Description Thiscourseprovidesanoverviewofforensicandinvestigativeaccounting,includingprovidinganunderstandingofthenatureanddevelopmentofforensicaccounting,anunderstandingoffraudulentfinancialreportingandemployeefraudandhowtodetectandpreventtheseaccountingcrimes,courtroomproceduresandlitigationmanagementandsupport,cybercrimemanagement,andbusinessvaluations.Includedincoursediscussionareindirectmethodsofreconstructingincome,moneylaundering,computationofeconomicdamages,andforensicaccountinginaction.

Prerequisite(s)ACCT3352,IntermediateAccountingIIorequivalent

CourseLearningOutcomes

Uponcompletionofthecourse,studentsshould:

1.Understandthenatureanddevelopmentoffraudandforensicaccounting,themeans,sources,motivationandcontributingfactorsoffraudulentfinancialreporting,andhowtodetectfraudinfinancialstatements

2.Understandthedefinitionofemployeefraud,fraudschemes,typesofmisappropriations,andfraudpreventiontechniques.

3.Understandindirectmethodsofreconstructingincomeandmoneylaundering,litigationmanagementandsupport,andrelatedissues.

4.Understandcybercrimemanagementandrelatedissues.

5.Understandbusinessvaluationandcomputationofeconomicdamagestechniques



RationalefortheCourse

The course objectives and outcomes are consistent with those statements found in the University Catalog and the text materials. Refer to the University and School Mission Statements, as well as the recommended career tracks and the accounting major coursework suggested plan provided in the Catalog. You may obtain additional information about the accounting major by checking the School of Business Web site for academic & career advisement: http://www.clayton.edu/business/accountingcareer

TheGeorgiaStateBoardofAccountancy,www.sos.state.ga.us/plb/accountancy/licensure.htmprovidesinformationonrequirementsforCPAcertificationandlicensure.TheInstituteofManagementAccountants,www.imanet.orgprovidessimilarinformationonitscertificationsasCMAorCFA.OthertypesofcertificationssuchastheCIAarepossibleaswell,butagainusuallyonatleastapost-baccalaureatedegreebasis.PleasenotethatthemissionoftheAccountingProgramintheCSUSchoolofBusinessiseducationnotcertification—toprovideabroad-basedundergraduatecurriculumleadingtoprofessionalcareersinaccountingandrelatedfields.Howeveryoureducationshouldalsosignificantlyhelpyouwithanaccountingprofessionalcertification.

PUBLICSAFETY(CAMPUSPOLICE):(770)960-5151forworkinglandlineevenineventofpoweroutages;(678)466-4050-StudentCenter207(nearRegistrar’sOffice;notUniversityCenter)

Thoughitprobablywillneverhappen,ifthereisasituationgoingoninorneartheclassroom

pleasetaketheinitiativetocallPublicSafetyintheeventyouseeIamunabletodoso.

Inemergenciesalsocall911.PleasenotethatPublicSafetyisavailableforsuchservicesasescortingyoutoyourvehicleatnight,andassistingyouifyougetlockedoutofyourcar.

GeorgiaView(DesiretoLearnD2L)

Frequent access to Georgia View (D2L) is an integral part of the class. You are responsible forannouncementsandotherstudymaterialspostedontheGeorgiaViewDiscussionBoard.YouwilldoyourmidtermexamsonlineinGeorgiaView.MoredetailsontheseexamsareprovidedlaterinthisSyllabus.



InternetComputerAccessNecessary

EachCSUstudentisrequiredtohavereadyaccessthroughoutthesemestertoanotebookcomputerthatmeetsfaculty-approvedhardwareandsoftwarerequirementsforthestudent'sacademicprogram.Seehttp://itpchoice.clayton.eduforfulldetailsofthispolicy.

MissionofSchoolofBusiness

TheMissionoftheSchoolofBusinessatClaytonStateUniversityisto:

Prepareadiversestudentbodyforbusinessandprofessionalcareersbyprovidingaqualityeducation.

Provideastudent-centeredenvironment,usingtechnologytoenhancestudentlearning.

Supportfacultyinappliedandinstructionalresearchandservicetotheprofession.

ServeprimarilythemetropolitanAtlantaarea.

TheVisionoftheSchoolofBusiness

ThevisionoftheSchoolofBusinessofClaytonStateUniversityistobeincreasinglyrecognizedthroughouttheSoutheastforthehighqualityofourprograms,thequalityofourgraduates,andourwillingnesstomeettheneedsofourbusinesscommunity.

SharedValues

Integrity

Accountability

Diversity

Collegiality

Excellence

ApprovedText:

Forensic & Investigative Accounting (Required)



Crumbley, Larry D.; Heitger, Lester E.; & Smith, Stevenson G. Wolters Kluwear CCH Publishing, 7th Edition, Copyright 2015, ISBN 978-0-8080-4073-6

GRADECOMPUTATION:

Thegradeforthecoursewillbedeterminedbaseduponthefollowingmeasures:

Component%

Exams540%(8%foreachexamfor5exams)

MidtermProctoredexam 20%

Homework5% DiscussionBoardParticipation5%ResearchPaperAssignment10%Presentations 5%

ComprehensiveFinalExam15%

100%

GRADINGSCALE: 900–1000 A

800-899 B

700-799 C

600-699 D

Below600 F

EXAMS:ExamswillbegiveninclassandonlineatthetimedeterminedatyourSpring2018Schedule.TheexamswillcovermaterialpresentedonD2Laswellastheassignedtextreadingsandlecturenotes.



“Incomplete”Grade

Please note that the “I” Incomplete grade is very rare and may only be granted upon satisfaction ofrequirementsincluding:1)thestudentispassingtheclass,2)thestudenthascompletedwithpassinggradeaverageallbutonerequirement,usuallytheFinalExammissedduetoanonacademicemergency,suchasamedicalemergencywhichmustbedocumentedwiththemedicaldocumentation,and3)approvaloftheInstructorandtheDeanoftheSchoolofBusiness.Incompletesneedtobemadeup10daysbeforetheendofthenextsemester.

Examinations–FivetestsandproctoredMidtermwillbegivenduringthesemester,andonecomprehensivefinalexamarescheduled.Examsareclosedbook,closednotes,andnocollaborationisallowed.Nomakeupswillbegivenforanyreason.

CaseAnalysis&Presentations:Youneedtosearchforaforensicinvestigationcasestopresent(onlinepresentationwillbediscussedlater).Youmightselectoneofthefollowingforensicinvestigationcasestopresentinclass(youmightselectadifferentcaseofyourchoice)

BernardL.Madoff

Enron

WorldComFraud

Xerox

HealthSouth

AdelphiaCommunication



Tyco

FannieMae

Homework

Completionofhomeworkispartofyourgradeinthiscourseanditisvitalthatyoudoitinordertolearnthematerialandsucceedinthecourse.Sufficientpreparationforallclassesisexpectedandnecessarytoattainmaximumsuccessinyoureffortsandcoursegrade.Youneedtodeveloptheprofessionaldisciplinetoworkhomeworkexercisesoneachchapterevenwhennooneislookingoveryourshoulder.Thosestudentswhogenerallydoverywellinthisclassarethosewhotakepreparationfortheclassseriously.Satisfactoryperformancerequiresthestudenttobecontinuouslyup-to-date.Thismeansreadingthechapter,studying,andpracticingaccountingproceduresonatimelyandconsistentbasis.Youwillhaveaccesstomoreproblemsandanswersthanareassignedforyourgrade.Iwillmakesuggestionsforadditionalpreparationbaseduponresultsofassignedhomeworkandquestionsreceivedinclassandviaemailordiscussionboard.

ClassAttendance/Participation

Thisisanonlineclass,notacorrespondentclass.Thatmeans,youhaveastrictscheduletofollowforeachweek.Yourpreparationforthequestionsaskedonthediscussionboard,andyourcontributiontotheclassdiscussionsarelikelytopositivelyaffectyourfinalgradeinthecourse.

Study Habits

Thiscourseistime-consumingandrequiresaconsiderableamountoftime,effort,andpreparationonyourpartonadailybasis.Otherwiseyoumayendupwithdisappointingresults.Donotwaituntiljustbeforetheexamstogethelp.Gethelppromptlywhenneeded.

Differentstudentshavedifferentlearningstylepreferencesbasedupontheirindividualcharacteristics.Accordingly,differentstudymethodsworkbetterfordifferentpeopleandyoushoulddowhatworksbestforyou.However,giventhenatureoftheaccountingcourses,Istronglyrecommendthefollowings:

18. Followcourseschedulepostedattheendofthissyllabus.



19. FeelfreetoaskquestionsontheDiscussionBoard.20. Postquestionsdirectedtoyourprofessorunder“AsktheForensicAccountingInstructoronthe

discussionboard.21. Donotgetbehind.Thisisanonlineclassthatrequiresextrawork22. Participateinclassdiscussionsonthediscussionboard,andpostabriefBioaboutyourself

duringthefirstweekofclass23. Readtheentireassignedchapterbeforeaparticularclasssessiontogetanoverviewofthe

topicsandtechniques.Ifyouneedclarificationofanypointsfromthelectureorproblemsworked,gobackandreadthosetextsectionsindetail.Thevastmajorityoflearnerswillneedatleastthreerepetitionstoengagelong-termmemory.

A. Assignments Itisyourresponsibilitytoreadtheentireassignedchaptersandattempttherecommendedquestions,exercisesandproblems.Ifyouneedclarificationofanypointintextbookpleaseaskthemunder“AsktheInstructor”orontheDiscussionBoardasothersmaybenefitfromyourquestions.

B. Attendance and Punctuality Regularattendance(throughyouraccesstoD2Lcoursematerial)andpunctualityareexpectedandhighlyrecommendedtoattainmaximumsuccessinyourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.Howeverpleasenotethattherewillbenodeductionofpointsforlackofattendanceorparticipation--andtherewillbenopointsorextracreditpointsawardedforattendanceorparticipation.

.

C. Communication 4. AllcommunicationwillbethroughclassDiscussionBoardandthroughyourClaytonemail

account.UseClaytone-mailforprivatecorrespondencerelatingtoyou.UsetheDiscussionBoardforquestionsrelatedtothecoursematerial.

5. FailuretoreadtheDiscussionBoardandreadyourClaytone-maildoesnotrelieveyouofresponsibilityforknowledgeofassignments,ortheconsequencesofanychangesinanycourse/learnerrequirements.

6. Itisyoursoleresponsibilitytoinsureyourcomputer,GeorgiaViewandCSUe-mailaccountarefunctioningandcurrent.WhenyouareconfrontinganycomputerrelatedproblemscontacttheHUBtocorrecttheproblem.

7. PlaceallaccountingandgeneralcourserelatedquestionsontheDiscussionBoard.PlaceitemsofapersonalnatureinClaytone-mail.



Academic Integrity and Adherence to University Policy and Procedures

StudentsmustabidebypoliciesintheUniversityCatalog,StudentHandbook,and,ifapplicableprogram

handbook.ExcerptedfromtheStudentCodeofConductandRegulation:


A. No student will receive or give assistance not authorized by the instructor in the preparation of any assignment, essay, laboratory report, or examination to be submitted

asarequirementforanacademiccourse.

A. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

B. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

C. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

D. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondoned

bytheinstructorinpreparingacademicassignments.

E. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests,presentationsandothersimilarassignmentsmustbetheworkofthestudentsubmittingthem.Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.

Alternative Format / Disabilities Services



Students with disabilities may wish to contact the Disability Resource Center, Rm. 255 of the Student Center, phone (678) 466-5445. http://www.clayton.edu/disability. Some of their services coordinate students taking Exams in the Disability Resource Center. Staff include Karen Blackburn, Disability Student Services Coordinator. [email protected], Tameeka Hunter, Assistant Director at [email protected]. DRC office hours are Monday and Tuesday 8:00 a.m. to 6:00 p.m. and Wednesday through Friday 8:00 a.m. to 5:00 p.m. If you have any questions about the program feel free to call (678) 466-5445 or email to [email protected].

TheCSUpolicyconcerningchildreninclassesandon-campus

AccordingtheUniversitypolicy,childrenarenotpermittedinclassrooms.Facultywillnotallowchildrentobepresentintheirclassrooms.Ifastudentbringschildrentoclass,thestudentandchildrenmustbetoldtoleavetheclassroom.

6. Unattendedchildrenwillnotbepermittedon-campus(inhallways,thegym,thelibrary,outsideofbuildings,etc.).

7. PublicSafety(770961-3540)willbenotifiedifunattendedchildrenareobservedoncampus.Iffacultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.ParentsarereferredtoCampusLife(UCRoom258,770961-3510)forinformationconcerningchildcarefacilitiesoff-campus.

ACCT66xxCOURSESCHEDULE

Class Date Coverage/Exam

1 MondayJan.9thWednesdayJan11th

IntroductiontocourseandCh1:IntroductiontoForensicandInvestigativeAccountingandCh.2:ForensicAccountingEducation,Institutions,andSpecialtiesChapter1HomeworkandQuizDuebyMidnightSaturdayJan.14th

2

Jan.14th-16th

MartinLutherKingHoliday.NoHWDue



3

4

WednesdayJan.18

ThursdayJanuary19th

MondayJan.23RD

WednesdayJan.25th

Chapter2HomeworkandQuizDuebyMidnightSaturdayJan.21ST

NOSHOWDEADLINE

Ch.3:FraudulentFinancialReporting

Chapter3HomeworkandQuizDuebyMidnightWednesdayJan.25th

Ch.4:DetectingFraudinFinancialReporting

Chapter4HomeworkandQuizDuebyMidnightSaturdayJan.28TH

5 SundayJan.29th–MidnightWednesdayFeb.1st

EXAM1:CHS.1-4

6 WednesdayFeb1st Ch.5:EmployeeFraud:TheMisappropriationofAssetsand

Chapter5HomeworkandQuizDuebyMidnightSaturdayFeb.4th

7 MondayFeb.6th Ch.6:IndirectMethodsofReconstructingIncome

Chapter6HomeworkandQuizDuebyMidnightWednesdayFeb.8th

8 WednesdayFeb.8th

DeadlinetosubmityourselectionofForensicCasepresentation

byMidnightSaturdayFeb.11th



9 MondayFeb.13th

WednesdayFeb.15th

DeadlinetoSubmit10-12PowerpointslidestoyourForensicCasepresentations

Chapters7:MoneyLaunderingandTransnationalFinancialFlows


10

11

12

MondayFeb.20th-WednesdayFeb.22nd

WednesdayFeb.22nd

MondayFeb.27th

Test#2:CoversChapters5,6,&7Test2willbe50multiplechoice&TFquestionsrelatedtochapters5,6,&7

Chapter8


Ch.9:ProperEvidenceManagement

Chapter9HomeworkandQuizDuebyMidnightSaturdayMarch4th

13 MondayMarch6th-March11th

SpringBreak

HaveasafeandHappy,welldeservedSpringBreak



14 MondayMarch13th DeadlineforProctoredInformation:Pleasesubmit([email protected])yourProctor’sname,position,email.Proctorcannotbeyourboss,relative,(itcanbeaninstructor,SylvainLearningcenter,CSUtestingservicecenter(for$20charge),aneducationalcenter,Armyofficer)Youshouldreceiveanemail(fromme)confirmingthatyourproctorreceivedtheproctorinstructionswith24hoursofyoursubmission.

15 WednesdayMarch115th–MidnightSaturdayMarch18th

Test#3:CoversChapters8&9Test3willbe50multiplechoice&TFquestionsrelatedtochapters8&9

16 MondayMarch20th

ResearchAssignmentI(6-9pages)due.PleasesendittodropboxunderresearchI

Ch.10:CommercialDamages

Chapter10HomeworkandQuizDuebyMidnightWednesdayMarch22nd

17 WednesdayMarch22nd

Ch.11:LitigationSupportinSpecialSituations

Chapter11HomeworkandQuizDuebyMidnightSaturdayMarch25th

18 MondayMarch27th

Ch.12:ComputingEconomicDamages

Chapter12HomeworkandQuizDuebyMidnightWednesdayMarch29th



19 WednesdayMarch29th–

WednesdayApril5th

EXAM4:CHS.1-12:ProctoredExam4isposted:MIDTERMEXAM4online,nocollaboration(120minutestimedexam).2hourexamcanbetakenanytimefromWednesdayMarch29th–WednesdayApril5th

.Yourproctorwillhavetheinstructionsandpasswordforthistest.Clockbeginswhenopened,andonceyoustartthetest,youhavetocompletewithin2hours.(Apledgeofcompliancewithacademichonestyrequirementswillbeincluded.)Nothavingaproctormeansyoucannotaccessthistest,pleasearrangeinadvance.Absolutely,nomakeuporextensions.

20

21

SundayApril9th

MondayApril11th

WednesdayApril13th

Deadlineforsubmissionofyourpresentation.Youwillhave5minutestopresentYOURForensicAccountingCase.Youcanvideorecordyourpresentationusingyoursmartphone,senditusingDigitalDropBox.

Ch.13:InvestigationofElectronicData:ABriefIntroduction

Chapter13HomeworkandQuizDuebyMidnightWednesdayApril13th

Ch.14:DigitalForensicAnalysis

Chapter14HomeworkandQuizDuebyMidnightSaturdayApril16th

23

MondayApril17th

Ch.15:CybercrimeManagement:LegalIssues




24

MondayApril17th

WednesdayApril19th-SaturdayApril22nd

ResearchAssignmentII(6-9pages)duepleasesendittodropbox

EXAM5:CHS.13–15

25

26

MondayApril24th

WednesdayApril26th

MondayMay1st

Ch.16:CybercrimeLossValuations


Ch.17:BusinessValuations

Chapter17HomeworkandQuizDuebyMidnightSaturdayApril29th

Ch.18:ForensicAccountinginAction

Chapter18HomeworkandQuizDuebyMidnightWednesdayMay3rd

28 WednesdayMay3rd–SaturdayMay6th

FINALEXAM

TheFinalComprehensiveExam



Course Changes Thissyllabusincludingcoursescheduleprovidesageneralplanforthecourse.Theprofessorreservestherighttomakechangestothesyllabusand/orcourseschedule;including,butnotlimitedto:assignments,timetables,examinations,project,etc.,inordertoaccommodatetheneedsoftheclassasawholeand/ortofulfillthegoalsofthecourse.


MASTERSYLLABUS



COLLEGEOFBUSINESS

ACCT66xxAdvanced Managerial & Controllership

Accounting

Spring2018


OFFICEPHONE:(678)466-4513(HoweverClaytonStateUniversitye-maillistedbelowispreferredformessages.)


GeorgiaView (D2L) web address: http://clayton.edu

Connect Training Introduction

McGraw-Hill Higher Education

https://www.youtube.com/watch?v=qx8x96mvAGs&feature=youtu.be

ConnectSectionWebsiteForyourhomework:

https://connect.mheducation.com/class/k-bilbeisi-a



METHOD OF INSTRUCTION: ThisisaD2Lclass.Itisnota“correspondencecourse”inwhichstudentsmayworkathisorherownpace.Eachweektherewillbeassignments,on-linediscussions,and/orexamswithduedates.RefertothescheduleattheendofthissyllabusformoreinformationandgotoCourseContentstoseedaybydayexpectedwork,gradesandduedates.

Wewillhavesomeonlineexamsandsomeonlinesessions,eitherasynchronous,synchronous,orboth.

Wewillalsobeusingcomputer-gradedhomeworkviaConnect


Office Hours: 1:00 PM – 5:00 PM Wednesdays



Clayton State’s business program is accredited by the AACSB International, the most prestigious international accreditation body for business programs.

I. Course Description

Ananalysisofissuesdealingwithcostaccountingandcostmanagementintheglobaleconomyfromtheviewpointofmanagement,includingcalculatingproductcostsandperiodexpenses,costsystemsforaccumulatingandmanagingcosts,analyzingcostbehaviorfortacticaldecisions,introductiontoactivity-basedcosting,ethicalprinciplesformanagementaccountants,andmeasuringthecostsofquality.



II. CourseInformation

Thiscourserequiresaconsiderableamountoftime,effort,andpreparationonyourpartonadaily/weeklybasis.Donotwaituntiljustbeforetheexamstogethelp.Gethelppromptly,ifneeded

III. CourseLearningOutcomes

Oncompletionofthecourse,thestudentshouldbeableto

1.analysisofvariance2. explainhowcompaniesaccumulateandreportcostsusingjobordercostingandprocess

costing.3. explainhowcompaniesuseactivity-basedcostingtocalculateproductcostsmoreaccuratelyto

competeintheglobaleconomy.4. explaintheimportanceofcostaccountinginformationinhelpingmanagerstocarryouttheir

functionsofplanning,controlling,decisionmaking,andevaluatingperformance.5. explaintheimportanceofcostbehaviorinmakingtacticalbusinessdecisions.6. prepareamasterbudget.7. explainhowthemeasurementofqualitycostsrelatestototalqualitymanagement.8. explaintheethicalprinciplesthatguidetheconductofmanagementaccountants.

Thiscourseintendstoenhancethefollowingcompetenciesinstudents:


1.BusinessEthics

Importanceofbusinessethicsandhowethics




influenceorganizationalandindividualactions


a.Abilitytoorganizeandanalyzeinformation

inalogicalway


Exams&homework

b.Abilitytoread&interpretfinancial

information


Exams&homework

c.Developtheabilitytoanalyzethestrengths,

weaknesses,opportunities,andthreatsfacing

anorganization


Exams&homework

IV. Rationale for the Course

Thiscoursewillintroduceknowledgeofcostaccountingconceptsandpracticesfromtheviewpointofmanagement.Itwillshowstudentstheimportanceofcostaccountinginformationforbusinesssuccessintheglobaleconomy.Thecoursecoversconventionsandconceptsunderlyingcostaccountinginformationtohelpmanagerscarryouttheirfunctionsofplanning,controlling,decisionmaking,andevaluatingperformance.Variouscostingtechniquesandapplicationsarecoveredtosharpenstudents’analyticalskills.

The demand for accounting graduates remains strong. Employers often hire accounting graduatesbecauseoftheiranalyticalbackgroundeventhoughthepositionsdonotencompasstypicalaccountingresponsibilities.Youmayobtainadditionalinformationabouttheaccountingfieldandcareersbycheckingthe School of Business Web site for academic & career advisement:http://business.clayton.edu/advisement/default.htm

GradesinupperlevelAccountingappeartobeastrongdeterminantforoverallcareersuccess.Financialaccountingdemandsbothbackgroundandfocusonavarietyofpreviouscoursework,asisconsiderably



beyond“introductory.”MuchofthecontentisevidencedinprofessionalexaminationssuchastheCMAand CPA, as well as in regular career positions for those interested in upward mobility in theirorganizations.TheCSUaccountingfacultyiscommittedtopreservingthequalityimageofouraccountingstudentsandgraduates,andthesemeetorexceedthestandardsandexpectationsinherentwithintheSchool andUniversitymission.Nation-wide attrition for IntermediateAccounting courses is 50% --wewantyoutowin.

STUDENT/FACULTYINTERACTION:

• Interactionwilltakeplaceviaemail,Telephone,DiscussionBoardForums,CommentsonD2L/GeorgiaView,OfficeVisits(ifneededorpossible).

• Thestudentwillparticipateinthiscoursebyfollowingtheguidelinesofthissyllabusandanyadditionalinformationprovidedbytheinstructor.

• Thestudentisexpectedtoremaininregularcontactwiththeinstructorandclassviaemailorothercommunicationsmeans,byparticipatinginthediscussionforums,submittingassignmentsandtakingexams,allinatimelyfashion.

• Asinstructor,IwillcommunicateontheD2LGeorgiaViewDiscussionboard,“ASKtheInstructor”willbecheckedmoreoftendailyaswellase-mail.

ATTENDANCEPOLICY:

InadditiontointeractionviaGeorgiaViewandemailcontact,studentsarerequiredtocontacttheinstructorviaemailorDiscussionBoardunderBriefBiobythefirstweekofthetermforaninitialbriefing.Althoughphysicalclassmeetingsarenotpartofthiscourse,participationinallinteractive,learningactivitiesisrequired.

V. Course Materials: A.Textbook

RequiredTextbookforACCT4110/5110:Blocher,EdwardJ.,Stout,DavidE.,Juras,PaulE.,Cokins,GarySeventhEdition,McGrawHill“CostManagement:AStrategicEmphasiswithConnectAccessCard(thisisthetraditionaltext),ISBN:9781259818998

OR



Loose-leaftextwithConnectAccessCard,ISBN:9781259818974

Cost Management: A Strategic Emphasis 7T H EDITION

Retentionofmaterials:Toassistyouinpreparingforseniorexitexams,youarestronglyurgedtoretaincourseandtextmaterials,suchasclassnotes,handouts,andPowerPointfilesfromyourbusinesscoreandmajorrequiredclasses.

b.ExcelandWord:YoumayinstallthelatestversionsofExcelandWordonyourlaptopatnochargeatClaytonState’sHUBStudentSoftwareSupportServiceslocatedonthelowerleveloftheLibrary.Foradditionalinformationvisithttp://thehub.clayton.edu/index.php?nav=hub_services.

B.GeorgiaView(D2L)

FrequentaccesstoGeorgiaViewisanintegralpartoftheclass.YouareresponsibleforannouncementsandotherstudymaterialspostedontheGeorgiaViewDiscussionBoard.YouwilldoyourmidtermexamsonlineinGeorgiaView.MoredetailsontheseexamsareprovidedlaterinthisSyllabus.



C.Connect:

Therewillbeassignedhomeworkwhichwillbecomputer-gradedwithinConnect.Connecthasavarietyofadditionalstudyaidswhichwillenhanceyourlearningexperience.

D.CourseITPChoicePolicy/Requirements


TheGeorgiaStateBoardofAccountancy,www.sos.state.ga.us/plb/accountancy/licensure.htmprovidesinformationonrequirementsforCPAcertificationandlicensure.TheInstituteofManagementAccountants,www.imanet.orgprovidessimilarinformationonitscertificationsasCMAorCFA.OthertypesofcertificationssuchastheCIAarepossibleaswell,butagainusuallyonatleastapost-baccalaureatedegreebasis.PleasenotethatthemissionoftheAccountingProgramintheCSUSchoolofBusinessiseducationnotcertification—toprovideabroad-basedundergraduatecurriculumleadingtoprofessionalcareersinaccountingandrelatedfields.However,youreducationshouldalsosignificantlyhelpyouwithanaccountingprofessionalcertification.





GeorgiaView(D2L)














SharedValues

Integrity

Accountability

Diversity

Collegiality



Excellence

GRADECOMPUTATION:


ComponentPoints

Connectassignedhomework 50 ResearchPaper 50

Midterm1 200

Quizzes 150

Midterm2(Proctored) 250

DiscussionBoard/Participation 100

FinalExam 200

Total 1000


800-899 B

700-799 C

600-699 D

Below600 F

EXAMINATIONSCHEDULE&INSTRUCTIONS:

• Theexamswillbemultiplechoiceand/orworkingproblems.• Theywillbeavailableforaspecifictimeperiod.SeetheCourseScheduleattheendofthis

syllabusforthedatesduringwhichtimetheexamswillbeavailable.



• Theexamswillbedeliveredon-lineviaD2LGeorgiaView,andoneexamwillbeproctored.Theexamswillbetimed.Pointswillbedeductedifthestudentoverrunsthetimelimitfortheexam.Seetheexaminstructionsforthetimelimitandhowtheoverrundeductionsarecalculated.

EXAMS:Examswillbegivenon-line.Oneofyourexams(2ndexam)willbeproctoredexam.Itisyourresponsibilitytofindaproctorandsubmittheirinformationtoyourinstructorforapproval.TheexamswillcovermaterialpresentedinD2Laswellastheassignedtextreadings,handouts,andlecturenotes.

Homework


TermPaperGuidelines:Thepaperistobetyped,double-spaced.Acoverpageshouldincludethetitle,thestudent’sname,anddatesubmitted.

YourpapershouldaddressStrategicCost/ManagerialAccountingtopic.NTax,financial,orAuditingtopicswillbeaccepted.Inorganizingthepaper,useyouroutlinesubheadstoincreasereadability.

Graphs,tables,charts,andlinedrawingsaddtothereadabilityandmaybeincludediftheyareclearlylabeledandreferencedinthetext.Besuretociteareferenceiftheworkisnotoriginal.

Theworkistobeoriginal,notareviewofsomeoneelse’sthoughts;therefore,avoidlongdirectquotesandlists.Thereisnoonebestnumberofreferences.Agoodnumberofreferencesare6-10.

Thereisnoonebestlength.Agoodruleofthumbis10to15pages,exclusiveoftablesandfigures.The

papershouldberelatedtomanagerialaccounting.AllpapersareduebyMidnightMarch25th,.




Youronline checking courseannouncements, your apparentpreparation for thequestionsaskedat thediscussionboard,andyourcontributiontotheclassdiscussionsarelikelytopositivelyaffectyourfinalgradeinthecourse.ClassannouncementsareveryimportantandIstronglyencourageyoutocheckthemdaily.

Study Habits



24. Donotmissclassannouncementsandcomplywithit.25. FeelfreetoaskquestionsontheDiscussionBoard.26. DonotuseyourlaptopforanypurposeotherthanAcct4110/5110noteclass.27. Donotgetbehind.28. Participateinclassdiscussions.29. Readtheentireassignedchapterbeforeaparticularclasssessiontogetanoverviewofthe


A. Assignments

Itisyourresponsibilitytoreadtheentireassignedchaptersandattempttherecommendedquestions,exercisesandproblems.Ifyouneedclarificationofanypointintextbook,pleaseasktheminclassorontheDiscussionBoardasothersmaybenefitfromyourquestions.

B. Attendance and Punctuality

6. Regularattendanceandpunctualitythroughtimelyreadinglectureoutline,postingaquestionandansweringsomeoneelsequestiononthediscussionboard,andsubmittinghomeworkontimeareexpectedandhighlyrecommendedtoattainmaximumsuccessinyourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.Howeverpleasenotethatthere



willbenodeductionofpointsforlackofattendanceorparticipation--andtherewillbenopointsorextracreditpointsawardedforattendanceorparticipation.

7. Pleasenotethatlaptopcomputersshouldbeusedonlyforclassbusinessduringclasstime.Youwilllosealotofbenefitfromtheclasslecturesifyouareengagedinsurfingtheinternetandotheractivitiessuchcheckingyoure-mail,Facebook,businessrelatedtootherclasses,andsoon.

8. Latearrivalstoclassandearlyexitsfromclassaredisruptivetootherstudentsandtheinstructor.Therearetimeswhenyoursafety,orthesafetyofothers,maymeanyouwillbelateforclass.Thisisreasonableandacceptable.Howeveranyconsistentorpatternofabsenceorlatenesswillbeconsideredparticularlydisruptiveandsubjecttoconsequences.


C. Communication 8. AllcommunicationwillbethroughGeorgiaViewDiscussionBoardandthroughyourClayton

emailaccount.UseClaytone-mailforprivatecorrespondencerelatingtoyou.UsetheDiscussionBoardforquestionsrelatedtothecoursematerial.







“Academic integrity is of paramount importance at CCSU. An act of academic misconduct may seriously compromise the learning process for the violator and for other students if it occurs



without appropriate disciplinary consequences. Academic misconduct is defined by the following regulations:



F. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

G. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

H. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

I. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondoned


J. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests,presentationsandothersimilarassignmentsmustbetheworkofthestudentsubmittingthem.Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.


Students with disabilities may wish to contact the Disability Resource Center, Rm. 255 of the Student Center, phone (678) 466-5445. http://www.clayton.edu/disability. Some of their services coordinate students taking Exams in the Disability Resource Center. Staff include Karen Blackburn, Disability Student Services Coordinator. [email protected], Tameeka Hunter, Assistant Director at [email protected]. DRC office hours are Monday and Tuesday 8:00 a.m. to 6:00 p.m. and Wednesday through Friday 8:00 a.m. to 5:00



p.m. If you have any questions about the program feel free to call (678) 466-5445 or email to [email protected].




9. PublicSafety(770961-3540)willbenotifiedifunattendedchildrenareobservedoncampus.Iffacultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.

XI.ClassSchedule

The following table provides a guideline of the class schedule. The professor reserves the right to make changes to the syllabus and/or course schedule; including, but not limited to: assignments, time tables, examinations, etc., in order to accommodate the needs of the class as a whole and/or to fulfill the goals of the course.

Class Date ACCT66xxCoverage/ExamDates

1 Monday,January9th

Introduction,CourseSyllabusandCh.11:DecisionMakingwithaStrategicEmphasis

2 WednesdayJanuary11th

Ch.11:DecisionMakingwithaStrategicEmphasis

Practice Homework Assignment with Connect Chapter 11 Homework due by Midnight Saturday Jan. 14th Quiz # 1 Ch. 11 Due by Midnight Saturday Jan. 14th

3 January14th–January16th

UniversityClosed–MartinLutherKingHoliday



4 WednesdayJanuary18th

ThursdayJanuary19th

Ch.12:StrategyandtheAnalysisofCapitalInvestments Chapter 12 - Homework Due by Midnight Saturday January 28th

NOSHOWDEADLINE

Monday–WednesdayJanuary23rd&25th

Ch.12:StrategyandtheAnalysisofCapitalInvestments Quiz # 12 Due by Midnight Saturday January 28th

4 MondayJanuary30th

MondayJan.30th

Ch.13:CostPlanningfortheProductLifeCycle:TargetCosting,TheoryofConstraints,andStrategicPricing

Summer 2017 Undergraduate and Graduate Graduation Application Deadline

WednesdayFebruary1st

Ch.13:CostPlanningfortheProductLifeCycle:TargetCosting,TheoryofConstraints,andStrategicPricing Chapter 13 Homework due by Saturday Feb. 4th Quiz # 13 Due by Midnight Saturday Midnight Feb. 4th

5 Mon.,Feb.6th

Wed.Feb.8th

Ch.14:OperationalPerformanceMeasures:Sales,Direct-CostVariances,andtheRoleofNonfinancialPerformanceMeasures

Chapter 14 Homework due by Saturday Midnight Feb. 11th Quiz # 14 Due by Midnight Saturday Feb. 11th

6 SundayFeb.12th–WednesdayMidnightFeb.15th

MIDTERMEXAM1onChapters11-14,online,nocollaboration(120minutestimedexam).2hourexamcanbetakenanytimefromSundayFeb.12th–WednesdayMidnightFeb.15th.Clockbeginswhenopened,andonceyoustartthetest,youhaveto



completewithin2hours.(Apledgeofcompliancewithacademichonestyrequirementswillbeincluded.)

7

8

9

10

11

12 MondayFeb.20thth

Ch.15:OperationalPerformanceMeasures:IndirectCostVariancesandResourceCapitalManagement

Chapter 15 Homework due by Midnight Saturday Feb. 25th Quiz # 15 Due by Midnight Saturday Feb. 25th

13 MondayFeb.20th

DeadlineforProctoredInformation:PleasesubmityourProctor’sname,position,email(officialemail,nogmail,Hotmail,AOL,etc.).Proctorcannotbeyourboss,relative,(itcanbeaninstructor,SylvainLearningcenter,CSUtestingcenter(for$20charge),aneducationalcenter,Armyofficer)

14 MondayFeb.27th

MondayFeb.27th

Ch.16:OperationalPerformanceMeasures:FurtherAnalysisofProductivityandSales

Chapter 16 Homework due by Saturday March 4th

Quiz # 19 Due by Midnight Saturday March 4th

MidpointGradesareposted



March6th–11th

SpringBreak:HaveaHappyandSafeBreak

15 MondayMarch13th

Ch.17:TheManagementandControlofQualityChapter 17 Homework due by Midnight Saturday March 18th

Chapter 17 Quiz: Due by Midnight Saturday March 18th

16

17 SundayMarch19th–untilMidnightSaturdayMarch25th

ProctoredExamIIisposted:MIDTERMEXAM2coverschapters15,16,&17,online,nocollaboration(120minutestimedexam).2hourexamcanbetakenanytimefromSundayMarch19th–untilMidnightSaturdayMarch25th.

Yourproctorwillhavetheinstructionsandpasswordforthistest.IwillbeoncampusWednesdayMarch22ndfrom1:00-3:00PMtoproctorthosewhocanattendthattime.Clockbeginswhenopened,andonceyoustartthetest,youhavetocompletewithin2hours.(Apledgeofcompliancewithacademichonestyrequirementswillbeincluded.)

MondayMarch27th

Ch.18:StrategicPerformanceMeasures:CostCenters,ProfitCenters,andtheBalancedScorecard

18 WednesdayMarch29th

Ch.18:StrategicPerformanceMeasures:CostCenters,ProfitCenters,andtheBalancedScorecard

Chapter 18 Homework due by Midnight Saturday April 1st



Quiz # 18 Due by Midnight Saturday April 1st

19 MondayApril3rd Ch.19:StrategicPerformanceManagement:InvestmentCentersandTransferPricing

20 WednesdayApril5th

MondayApril10th

Ch.19:StrategicPerformanceManagement:InvestmentCentersandTransferPricing

Chapter 19 Homework due by Midnight Saturday April 15th

Quiz #19 Due by Midnight Saturday April 15th

25 MondayApril17th

WednesdayApril19th

Ch.20:ManagementCompensation,BusinessAnalysis,andBusinessValuation

Chapter 20 Homework – Due by Midnight Saturday April 22nd Quiz # 24 Due by Midnight Saturday April 22nd

26

27

28 MondayApril24th ReviewforComprehensiveFinalExam

WednesdayApril26th

ReviewforComprehensiveFinalExam

29

30

MondayMay1st–MidnightWednesdayMay3rd.

ComprehensiveFinalExam–Online,timedexam.Closedbook,closednotes,nocollaboration.2hourexamcanbetakenanytimefromMondayMay1st–MidnightWednesdayMay3rd.



Clockbeginswhenopened,andonceyoustartthetest,youhavetocompletewithin2hours.(Apledgeofcompliancewithacademichonestyrequirementswillbeincluded.)

Course Changes Thissyllabusprovidesageneralplanforthecourse.Theprofessorreservestherighttomakechangestothesyllabusand/orcourseschedule;including,butnotlimitedto:assignments,timetables,examinations,project,etc.,inordertoaccommodatetheneedsoftheclassasawholeand/ortofulfillthegoalsofthecourse.



Advanced Financial Accounting & International Issues

Accounting 66XX – (3 credits) Fall 20XX Syllabus - Clayton State University

Instructor: ______________________ Email: [email protected] Office: College of Business Building, rm. T____ Office Phone: 678-466-XXXX

Desire2Learn (D2L) web address (you’ll be prompted to log in):

https://clayton.view.usg.edu/d2l/lp/homepage/home.d2l?ou=6612 Class meets: ___days and ___days, from X:XX to X:XX in _______ Hall, room _____ (Course

Number XXXXX & Section Number XX). This is a “cross-listed” class, meaning that some students registered for the class are

undergraduate students enrolled in ACCT 4352, and some are graduate (i.e., MBA) students enrolled in ACCT 66XX. Course requirements for ACCT 4352 differ somewhat from those for ACCT 66XX (see below under “Elements of Course Grade”).

Office Hours: ____days from 1:00 to 3:00 p.m., ____days from 3:00 to 6:00 p.m.; and by

appointment. If you would like to see me outside of office hours, I would be happy to meet with you! I ask

that you make an appointment, though, so that I may devote my full attention to your concerns – and to ensure that I’m there for you.

Important note about computers and cell phones: Sending text messages during class is

strictly forbidden (please wait until after class, or else leave the room to do it). Important notes about email: if you email me, you must use your Clayton State University

email account to do so. I am not allowed to communicate with you by email to any other email account. If you need help setting up your Clayton State University email account, please contact the HUB at 678-466-4357.

Prerequisite: ACCT 3352 (Intermediate Financial Accounting II) or equivalent, with a min.

grade of C or K. Required Materials: Students are required to be able to access and use McGraw-Hill Connect

Accounting, which is an online product that allows students to submit homework answers online, as well as the textbook (textbook information is below). Note that McGraw-Hill’s Connect Plus Accounting (“Connect Plus”) is the same as Connect Accounting (“Connect”), except that Connect Plus includes the electronic version of the textbook.

Since you cannot succeed in this class without both a copy of the textbook and access to Connect, and the least expensive (and most popular) version of the textbook is the electronic version, Connect Plus is the least costly and most popular option. Connect Plus can be purchased directly from the publisher online for $XXX.XX (ISBN 978 007 763 2564). See the third to last page of this syllabus for information on how to buy directly from the publisher online. The CSU Bookstore (The Loch Shop) website says they sell this option for $XXX.

The next option up in terms of price is the loose-leaf version of the textbook, which is packaged along with Connect or Connect Plus. The ISBN for this combination is 978 125 918



4741.The Loch Shop sells the Connect Plus (with e-book) combination for $XXX new. You might also be able to buy this combination directly from the publisher.

The most expensive option is the hardcover edition of the textbook, which is typically packaged along with Connect Plus. The ISBN for that combination is 978 125 928 3567. The Loch Shop sells this combination for $XXX new and rents it for $XXX. You might also be able to buy it directly from the publisher.

If you already own a copy of the textbook and you wish to purchase just Connect (no e-book), you may do so directly from McGraw-Hill’s website, or the CSU bookstore may sell “stand alone access cards” for Connect.

More information about Connect and how to obtain access to Connect is on the third-to-the-last page of this document.

The textbook is Advanced Accounting, 12th Edition, by Joe B. Hoyle, Thomas F. Schaefer, and Timothy S. Doupnik, published by McGraw Hill Education, copyright © 2015. The ISBN for the stand-alone text (no access to Connect) is 978 007 786 2220 for the hardcover edition and 978 007 763 2595 for the loose-leaf edition (no access to Connect).

Copies of most of the information presented visually in class may be found on Desire2Learn, usually at least 24 hours before class.

A No. 2 (or HB lead) pencil, high-quality eraser AND four (4) standard-sized (4¼” x

11”) Scan-tron test answer forms are required for exams. You are required to submit your four Scantron cards BEFORE the day of the first exam, without any writing (such as your name) on your card(s), because some students have in the past used their Scantron cards to convey unauthorized notes (your forms will be returned to you on exam days). If you miss points on an exam because you did not follow instructions or because you didn’t have an appropriate pencil or eraser at the time of the exam and/or did not submit your Scantron test answer forms as indicated immediately above, and therefore the computer misscores your exam, or you are unable to turn in your scores on a Scantron sheet, that would be YOUR fault (e.g., for not bringing the required materials), and your instructor will NOT hand-grade or “correct” your score. Your instructor does not sell Scan-tron forms.

The publisher has exercises and other resources (which may help facilitate earning a higher

grade) available online at the textbook website at http://highered.mheducation.com/sites/0077862228/information_center_view0/index.html and on McGraw-Hill Connect at http://connect.mcgraw-hill.com/.

To assist you in preparing for graduation exit exams, you are strongly urged to retain

course and text materials, such as class notes, handouts, and PowerPoint files, from your core and major required classes. Mission: The Mission of the College of Business at Clayton State University is to: q Prepare a diverse student body for business and professional careers by providing a quality

education. q Provide a student-centered environment, using technology to enhance student learning. q Support faculty in applied and instructional research and service to the profession. q Serve primarily the metropolitan Atlanta area. Clayton State’s business program is accredited by the AACSB International, the most prestigious international accreditation body for business programs.

Course Description ACCT 66XX – Adv. Fin. Acct. & Inter. Issues - A continuation of ACCT 3352 - Intermediate Financial

Accounting II, with emphasis on financial reporting topics encountered in current practice. The theory



of the firm is explored relative to investing and financing accountability and other issues of business combination and divestiture. Special purpose and variable interest entities and their related reporting and disclosure impact are stressed. Also emphasized are topics related to partnership formation and operation, termination, and liquidation. In addition the course covers accounting aspects related to legal reorganizations and liquidations, accounting for estates and trusts, segment and interim reporting, and the role of the Securities and Exchange Commission in financial reporting. Selected topics in international accounting are introduced. Practice applications with integrated financial, managerial, and income tax accounting cases may be included. Prerequisites: ACCT 3352 with a minimum grade of C.

General Information: Information in this syllabus is subject to change, in which case the change(s) will be announced in class and/or on Desire2Learn. All students are encouraged to attend and express themselves in class discussion. All students will be treated with equal respect by both me and other students in the class. Professional as well as ethical conduct is expected inside and outside the classroom. Out of courtesy to your fellow students and your instructor, please put your cell phone in “silent” mode at the beginning of each class. Your success in this course depends on you! This course is time consuming, and requires a considerable amount of time, effort, and preparation on your part on a daily/weekly basis – otherwise you may end up with disappointing results. Four ingredients will be important to your success. First, regularly attend class prepared. The lectures are designed to present the material assuming that you have studied the chapters ahead of time. Second, study the text. There is no substitute for this. The homework is designed to give you added incentive to read chapters in the text on a timely basis, which I strongly recommend that you do before we cover them in class (homework is covered in more detail under the grading section of this syllabus.) Third, get your hands dirty by working exercises and problems. It is impossible to learn accounting (as it is to learn, say, basketball) by reading and listening alone. The exercises and problems assigned for each chapter are designed to help you learn the material. Finally, ask questions if something in the textbook or something we cover in class doesn’t make sense to you, and don’t wait until just before the exams to get help: get help promptly if you need it. If your instructor writes information (such as an example) on the board, you should write down that information too.

You are responsible for all material in the assigned readings, whether covered in class or not, and for all material covered in class, whether found in the text or not. Your instructor will probably put at least one question on each exam covering material discussed in class but not found in the textbook, and/or vice versa. Elements of Course Grade: The course requirements, the points possible for each, and other important details are as follows: % of Requirement Points grade Exam 1 170 17% Exam 2 170 17% Exam 3 170 17% Final Exam 170 17% Homework 160 16% Ch. 19 Homework Project 160 16% Total 1,000 100% Participation (extra credit) 30 3%



Grading Scale: Below are the percentages of the total possible points you will need in order to be guaranteed to earn each grade. Your instructor reserves the right, but definitely not the obligation, to lower the percentages needed for any or all of these grades. If the percentages needed are lowered, they may be lowered by different amounts for different grades.

Grade % needed A 90% B 80% C 70% D 60%

Exams: There will be four exams given during the semester. Each exam will consist primarily of multiple choice questions, although for all practical purposes, the correct answers to many of these questions can only be determined by working problems.

All exams & quizzes are taken individually. Unless a University-approved absence occurs, all exams must be taken when scheduled. If an emergency arises and a student is unable to take an examination as scheduled, arrangements must be made with me as soon as possible, and in all cases before that exam is scheduled to take place. All exams are closed-book, closed-notes. The use of any kind of electronic device (including computers of any kind, cell phones, and PDAs) during exams is prohibited, with the sole exception of a non-cell-phone, nongraphing, nonprogrammable calculator. If a calculator would be helpful on the exam, your instructor will almost certainly provide you with a “loaner” calculator for exams and/or quizzes, which in those cases would be the only calculator you would be allowed to use. Exam time will not be extended if you are late for the exam: plan ahead to arrive in sufficient time. When and if we review the exams and answers in class, please note the number of questions you answered correctly in order to determine that the score posted on Desire2Learn is correct. However, please note that it is especially important that computers, cell phones, PDAs etc. remain closed and off during those classes (if you have such devices on on those days, you should expect me to come over and turn them off myself; if you have your cell phone visible in class that day, you can expect me to “borrow it” for a period of up to one week. Please note that if the average score on an exam is less than 70%, I reserve the right, but not the obligation, to add to each student’s score the number of points (same number for each student) necessary to bring the average score up to approximately 70%, in order to compensate for the difficulty of the exam. In such cases, the number of points added to each student’s exam score will be noted in class and/or on Desire2Learn. You must bring a sharpened No. 2 (or HB) pencil and high-quality eraser with you on exam days. You must turn in to your instructor three clean (no writing on them whatsoever, even your name) standard-sized (4¼” x 11”) Scantron answer sheets BEFORE the day of the first exam (a clean Scantron card will be returned to you on each exam day). Please submit them either in the plastic envelope they come in, with your name written legibly on the envelope (again, not on the Scantron cards themselves), or paper-clip them together with your name either on a sticky-pad note stuck to the top Scantron card, or with your name written legibly on a piece of paper paper-clipped above the top Scantron card. Scantron cards are subject to inspection during the exam to ensure that they do not have unpermitted notes written on them. If you are taking ACCT 4352, then each of your exam scores (which will be expressed as a number of points out of 100) times 2 equals your weighted points for that exam (out of 1,000 possible for the course). If you are taking ACCT 66XX, then each of your exam scores (which will be expressed as a number of points out of 100) times 1.7 equals your weighted points for that exam (out of 1,000 possible for the course).



Homework (other than Ch. 19 homework for ACCT 66XX students): It is critical to your success in this class that you complete the assigned homework problems or exercises by the time they are due. One homework score will be assigned from each chapter for which homework is assigned. Your two lowest homework scores (i.e., one from each of two chapters) will be dropped and will not affect your grade. In other words, your overall homework score will be based only on your homework scores that are not dropped.

Assigned homework exercises and problems (at least for the first chapter or two) are listed on the schedule at the end of this document. This schedule will be updated from time to time with the assigned homework for subsequent chapters. Unless otherwise indicated, all homework must be submitted online through http://connect.mcgraw-hill.com (see discussion of Connect above under “Required Materials). Because Connect typically provides feedback on how to work the exercise or problem after the due date, late homework will not be accepted, and I do not plan to work the assignments during class time unless you have questions about them after turning them in, in which case I would be happy to work them in class if time permits. If you don’t understand how to work a homework exercise or problem after having submitted your answer(s) online, you should ask about it during the class period after it is due, and take notes on how to solve it. If you attend at least one event in the Jim Wood Speakers Series or Dean’s Distinguished Lecture Series this semester, your second-highest homework score will be increased to equal your highest homework score (if your highest and second-highest homework scores are already the same, then your third-highest homework score will be increased to equal your (second-highest homework score, and so on). The Jim Wood Speaker Series provides a forum for some of Georgia’s most successful business personalities to engage in insightful discussion with tomorrow’s business leaders (that would be YOU!). The goal of this series is to forge bonds between Georgia’s business leaders and our students while helping students gain insights into current business trends and corporate strategies. To get your second-highest homework score altered as noted above, you must (a) bring your Laker Card with you to the event and swipe it as you enter, so there is a record of your attendance (or if there is no card-swiping capability at the event, write your name legibly on the sign-in sheet as you enter), and (b) show up on time, since latecomers will not be allowed to attend. In addition, you might want to show up early, since seating and standing room is limited and on a first-come, first-served basis, and there may be very high attendance at some or all of these events. Watch the College of Business’ websites http://www.clayton.edu/business/Jim-Wood-Speakers and http://www.clayton.edu/business/deanblog/Deans-Distinguished-Speakers for possible additional events in these series.

For ACCT 4352 students, assuming that there will be homework due from 11 chapters, and that your two lowest homework scores won’t count, and that each chapter’s homework will be a percentage (for example, 90%), then the percentage score from each chapter’s homework that is not dropped because it is one of your two lowest, times 200, divided by 9, equals your weighted points for that chapter’s homework (out of 1,000 possible for the course).

For ACCT 66XX students, assuming that there will be homework due from 11 chapters (other than Ch. 19), and that your two lowest homework scores won’t count, and that each chapter’s homework will be a percentage (for example, 90%), then the percentage score from each chapter’s homework that is not dropped because it is one of your two lowest, times 160, divided by 9, equals your weighted points for that chapter’s homework (out of 1,000 possible for the course).



Ch. 19 Homework Project: Students taking this class for graduate credit (i.e., those enrolled in ACCT 66XX) are required to do more work, intended to help them learn more, than those taking the class for undergraduate credit (those enrolled in ACCT 4352). The Ch. 19 Homework Project will satisfy that requirement for ACCT 66XX students. Basically, ACCT 66XX students will be expected to read and learn the Ch. 19 material on their own, and complete and turn in (using McGraw-Hill Connect) a number of homework problems from Ch. 19. Your instructor will not devote class time to Ch. 19, and will not teach you the material from Ch. 19; rather, ACCT 66XX students are expected to learn Ch. 19 on their own. In a sense, the Ch. 19 Homework Project is comparable to a research project, where you learn material on your own, and then report what you have learned, except instead of writing a research paper or presenting what you have learned to the class, you will be expected to work some homework problems from Ch. 19. Participation: Your regular and active participation in class discussions is important, for a variety of reasons:

a. One of the course goals is to help develop your ability to communicate effectively,

and participation is an important way to achieve this goal. b. Participation lets me know how prepared and committed you are. c. Participation lets me know what material needs additional coverage.

Nevertheless, I realize that some students feel quite uncomfortable participating, even in a relatively small class like ours, so participation counts only as extra-credit. Although these extra-credit points could make the difference between receiving an “A” and a “B” in the course, they cannot be used to pass the class, so they won’t boost an undergraduate student’s grade up from a “D” to a “C,” or a graduate student’s grade up from a “C” to a “B.” There are two ways in which you can increase your number of extra-credit Participation points, and two ways in which you can decrease your number of such points. Increasing your points: (1) If you regularly respond to questions asked in class in a way that your instructor believes shows that you are thinking carefully about the subject matter, you will receive all of these points (unless your points are decreased – see below). (2) If you ask what your instructor believes to be an extraordinarily good question (I usually get a few of these each semester) or find what your instructor believes is a significant error in the textbook or homework solutions or something I say in class, that will ensure that you receive all of these points (unless your points are decreased – see below). The significance of any error pointed out will be determined solely by your instructor. Decreasing your points: (1) Behaving in class in a manner that is unprofessional, particularly in a manner which hinders the class’ progress; (2) Research has shown that, while people are often good at multitasking with certain combinations of tasks, when one of those tasks is learning, multitasking interferes with that learning (http://www.npr.org/templates/story/story.php?storyId=7700581; click on “listen” to hear the story or on “transcript” to read it). Therefore, I ask that while you are in class, you not engage in other tasks such as reading an unrelated book, web surfing, text messaging, talking with other students in the class for more than a brief moment, and so on. I like to ask lots of questions during class in order to engage you in the learning process and to encourage you to test your own knowledge. Sometimes I will ask a question, and if it appears that someone is not listening, I will try to call on that student by name (this will not be a “freak” occurrence – rather, you should plan on this happening if you attempt to multitask during class). If I



call on you by name (without you having offered to answer the question) and you do not give what I would consider to be an acceptable answer (I’ll try to set the standard reasonably low for what is considered “acceptable” for these purposes), you will incur 2.5 Perceived Attention Deficit (PAD) points. I will subtract your PAD points from your Participation points at the end of the semester. In theory, you could lose ALL of your Participation points by incurring PAD points on 20 occasions, although I reserve the right to limit the total number of PAD points a student can incur. PAD points will be posted on Desire2Learn ASAP. At the end of the semester, I am strongly inclined to ensure that no student has negative participation points. The percentage of Participation points that you earn, after any PAD point decreases, times 30 gives your weighted points for Participation (out of 30 extra credit points possible, in addition to the 1,000 possible for other aspects of the course). Important Date: _____, _____ X is “Midpoint” - Last day to withdraw from the course and receive a grade of “W.” Additional Class Policies a. ACCT 4352 students need to be aware of the Basic Undergraduate Student Responsibilities

at Clayton State University (click on this link to learn more). ACCT 66XX students need to be aware of the Basic Graduate Student Responsibilities at CSU, which are spelled out beginning on page 82 of the current Graduate Catalogue at http://www.clayton.edu/Portals/1/catalog/graduate/grad-catalog2015-2016.pdf.

b. Assignments

You are responsible for everything that is assigned in the textbook, whether or not it is covered in class. If a subject was not reasonably important, it would not be in the textbook. It is your responsibility to read the entire assigned chapters and attempt the recommended questions, exercises and problems. If you need clarification of any point in the textbook please ask them in class or email me as others may benefit from your questions.

c. Attendance and Punctuality

10. Regular attendance and punctuality are expected and highly recommended to attain maximum success in your studies and course grade. Plan your time and responsibilities accordingly.

11. Late arrivals to class and early exits from class are disruptive to other students and the instructor. There are times when your safety, or the safety of others, may mean you will be late for class. This is reasonable and acceptable. Any consistency or pattern of absence or lateness will be considered in evaluating final grades.

12. An absence does not relieve you of responsibility for knowledge of what goes on in the classroom in your absence, including (but not limited to) changes in due dates, etc. It is your sole responsibility to find out what transpired from a classmate. If for some reason you must miss class when there is no exam scheduled, you do not need to inform me of that fact. No participation points will be given for a day you are absent, no matter how legitimate the reason for the absence, because it is impossible for you to ask or answer questions in class if you are absent, and because asking or answering questions in class are not the only way in which participation points can be earned.

d. Communication

12. All communication outside of class should be through your Clayton State University e-mail, telephone, or face-to face interaction.



13. Failure to read the Desire2Learn Announcements and read your e-mail does not relieve you of responsibility for knowledge of assignments, or the consequences of any changes in any course/learner requirements.

14. It is solely your responsibility to insure that your computer, Desire2Learn and e-mail account are functioning and current. When you are confronting any computer related problems contact the HUB to correct the problem.

e. Academic Honesty, Disruptive Behavior, and Adherence to University Policy and

Procedures. Students must abide by policies in the University Catalog, Student Handbook, and (if applicable) program handbook. Plagiarism, unauthorized collaboration on academic projects, and cheating are prohibited. Plagiarism is the act of stating or implying that another person’s work is your own. I will not tolerate academic dishonesty, including plagiarism. Please be sure you understand what plagiarism is and how to avoid it. One useful resource is: “http://www.indiana.edu/~wts/pamphlets/plagiarism.shtml”. The Student Code of Conduct, which can be downloaded from http://www.clayton.edu/student-conduct (click on “Student Code of Conduct” on the left, near the top) specifies which behaviors (including but not limited to academic dishonesty) are prohibited. If you are found to have engaged in academic misconduct, you will receive a grade of “F” in this class, and possibly be subject to additional sanctions by the University. Excerpted from the Student Code of Conduct and Regulation:

“Academic integrity is of paramount importance at CSU. An act of academic misconduct may seriously compromise the learning process for the violator and for other students if it occurs without appropriate disciplinary consequences. Academic misconduct is defined by the following regulations:

A. Behavior which disrupts the teaching–learning process during class activities will not be tolerated. This includes belligerent, abusive, profane, and/or threatening behavior. A student who fails to respond to reasonable faculty direction regarding classroom behavior and/or behavior while participating in classroom activities may be dismissed from class.

A student who is dismissed is entitled to due process and will be afforded such rights as soon as possible following dismissal. If found in violation, a student may be administratively withdrawn and may receive a grade of WF.

B. No student will receive or give assistance not authorized by the instructor in the preparation of any assignment, essay, laboratory report, or examination to be submitted as a requirement for an academic course.

C. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books. No student will make use of any materials, aids, tools, or devices not specifically condoned by the instructor in preparing academic assignments or while taking an examination.

D. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

E. No student will represent the work of others as his or her own. Themes, essays, term papers, tests, presentations and other similar assignments must be the work of the student submitting them. When direct quotations are used, they must be indicated and when the ideas of another are incorporated, they must be appropriately acknowledged.


One-StepAcademicProgramProposal/ApprovalForm Page100of197RACAAReviewJuly16;AdoptedAugust30;FinalizedOctober3,2016,USGSystemOffice,MVMM

F. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the established rules and procedures governing the administration of tests or exams, including for national or local testing programs.”

f. Assistance: Students with disabilities must register with the Disability Resource Center

(DRC) in order to obtain disability-related academic accommodations. The office is located in Room 255-Student Center and may be contacted by email at [email protected] or phone 678-466-5445. Students currently registered with the DRC should contact the professor as early in the semester as possible to discuss their disability-related course needs. It is the student’s responsibility to provide an accommodation verification letter issued by the DRC, as well as forms for any alternate testing, to the professor in a timely manner.

To obtain this document (or any document in the School of Business) in an alternative format, contact Tameeka Hunter, DRC Director, or Jeremy Martin, Assistant Director, at 678-466-5445. Emails: [email protected] and [email protected].

g. The CSU policy concerning children in classes and on-campus

10. Children are not permitted in classrooms. 11. Faculty will not allow children to be present in their classrooms. If a student brings

children to class, the student and children must be told to leave the classroom. 12. Unattended children will not be permitted on-campus (in hallways, the gym, the library,

outside of buildings, etc.). 13. Public Safety (770 961-3540) will be notified if unattended children are observed on

campus. If faculty or staff observe unattended children on-campus, they are responsible for informing Public Safety. The campus police will take any unattended children to the classroom of the parent, and will get the parent out of class. The parent will not be permitted to bring such children into the classroom.

14. Parents are referred to Campus Life UC Suite 204, (678) 466- LIFE for information concerning childcare facilities off-campus.

h. MID-TERM PROGRESS REPORT: The mid-term grade in this course, which will be issued

during the period from _____ X to ______ X, reflects approximately 20% of the entire course grade for ACCT 4352 students and approximately 17% of the entire course grade for ACCT 66XX students. Based on this grade, students may choose to withdraw from the course and receive a grade of “W.” Students pursuing this option must fill out and return an official withdrawal form, available in the Office of the Registrar, by _____, _______ X.

i. COMPUTING REQUIREMENTS AND RESPONSIBILITIES: Each student enrolled at

Clayton State University is required to have ready access throughout the semester to a notebook computer that meets faculty-approved hardware and software requirements for the student's academic program. Also, each student is responsible for monitoring the Clayton State issued email address on a regular basis for official communications from faculty and administrators.

Speaking of technology, the use of cellphones for (phone calls or for) sending text messages during the class period is strictly prohibited (save it for after class, or leave the room to send texts). Looking briefly at your cellphone above your desk in silent mode during class (e.g., for emergency messages) is permitted. Please Note: Sending texts or looking at your cellphone “under the desk” is not permitted. The instructor reserves the right to “borrow” the cellphones of violators of this policy until the end of that class period.



j. Professional Dress Day An important element to being a professional is knowing how to “look the part.” Knowing how to dress professionally will help you make great first impressions and establish credibility throughout your career. Therefore, The School of Business has instituted a Professional Dress Day for all Business courses. You are required to “Dress for Success” on the days we have speakers on campus for the Jim Wood Speaker Series and the Dean’s Lecture Series (although this requirement will not be enforced). Dressing for success is (surprise!) different for men and women, so please see the following link for hints on what to wear, and to see pictures of students who are properly “dressed for success”: http://Business.clayton.edu/dressforsuccess.htm.

k. Disruptive Classroom Behavior Disruptive behavior in the classroom can negatively affect the classroom environment as well as the educational experience for students enrolled in the course. Disruptive behavior is defined as any behaviors that hamper the ability of instructors to teach or students to learn. Common examples of disruptive behaviors include, but are not limited to: · Monopolizing classroom discussions · Failing to respect the rights of other students to express their viewpoints · Talking when the instructor or others are speaking · Constant questions or interruptions which interfere with the instructor’s presentation · Overt inattentiveness (e.g., sleeping or reading the paper in class) · Creating excessive noise · Entering the class late or leaving early · Use of pagers or cell phones (including text messaging) in the classroom · Inordinate or inappropriate demands for time or attention · Poor personal hygiene (e.g., noticeably offensive body odor) · Refusal to comply with faculty direction Students exhibiting these types of behaviors can expect a warning from the instructor or dismissal for the lesson in which the behavior occurs. Failure to correct such behaviors can result in dismissal from the course.

l. Operation Study: At Clayton State University, we expect and support high motivation and academic achievement. Look for Operation Study activities and programs this semester that are designed to enhance your academic success such as study sessions, study breaks, workshops, and opportunities to earn Study Bucks (for use in the University Bookstore) and other items.

m. Build Your LinkedIn Online Presence (www.linkedin.com)

Many people underestimate the importance of having a positive online presence. Social networking sites, such as LinkedIn, can provide great ways to connect with professionals and to promote your professional online image. You can use LinkedIn to:

• Learn more about trends in specific industries and organizations • Follow industry experts and engage in meaningful conversations with your

connections



• Search for jobs at www.linkedin.com/studentjobs • Connect with alumni from Clayton State University • Join groups related to your academic and career interests

Take a look at the different sections in the Online Career Guide provided by Career Services at www.clayton.edu/career to help establish your professional presence on LinkedIn. Career Services will also take a professional headshot for you during their office hours, 8:00 -5:00 (Monday-Friday) and can answer questions about your profile during their Walk-In Hours on Tuesday’s (2-4) and Wednesday’s (10-2).



Connect and Connect Plus Access:

Again, you are required to have (24/7) access to the textbook content as well as CONNECT (which houses Learnsmart, an adaptive online study tool). Where and how to get these: Student Options for Purchasing AND Registering Into the Course

1. Bookstore: Your bookstore has this package which includes the print book and the Connect Code. (The Connect code you will need in order to access the online study modules is included in the package.) To register you follow the same steps as below but you enter your code.

OR: 2. Online: All DIGITAL. You can purchase Connect Plus (which includes the Ebook and

access to all the Connect/Learnsmart content, but not the print edition of the textbook) directly from the course website. • Go to http://connect.mheducation.com/class/l-orchard-fall-2016-orchard-1 • Click the “Register Now” Button. • Enter your CSU email address. • Enter your access code, select “Buy Online”, or you can “Start Free Trial” if you

don’t have an access code. • Complete the registration form, click “Submit”

EXAMPLE:

SUPPORT: If you need any Technical Support (forgotten password, wrong code, etc) please contact McGraw-Hill Education Customer Experience Group (CXG) at

(800)331-5094(PleasebesuretogetyourcasenumberforfuturereferenceifyoucalltheCXGline.)



FAQs:http://www.connectstudentsuccess.com/

Class and Assignment Schedule I. Advanced Financial Accounting (& Int’l Issues) – Fall 20XX

Schedule is subject to change; Updates will be posted on D2L and/or on Connect;

See Connect for the specific assignments that are due and due dates

____ ___ __ Introduction to the class; expectations; Begin Chapter 1 (The Equity Method of Accounting for Investments).

Practice Homework Assignment (PHA) due Friday, ___ __, 1:00 am. The PHA doesn’t affect your grade.

____ ___ __ Chapter 1; Begin Chapter 2 (Consolidation of Financial Information). Chapter 1 Homework due Tuesday, ___ __, 1:00 am: Ch. 1 Problems 4, 18, & 19. ____ ___ __ Chapter 2; Begin Chapter 3 (Consolidations – Subsequent to the Date of Acquisition) Chapter 2 Homework due Tuesday, ___ __, 1:00 am: Ch. 2 Problems 24 & 27. ____ ___ __ Chapter 3; Begin Chapter 4 (Consolidated Financial Statements and Outside Ownership) Chapter 3 Homework due Tuesday, ___ __, 1:00 am: Ch. 3 Problems 15, 20, 21, & 22. ____ ___ __ Finish Chapter 4; Begin Chapter 6 (Variable Interest Entities, Intra-Entity Debt, Consolidated

Cash Flows, and Other Issues) Chapter 4 Homework due Tuesday, ___ __, 1:00 am: Ch. 4 Problems 24, 25, & 30. ____ ___ __ Exam 1 (Covers Chapters 1, 2 & 3 only) Chapter 6; Begin Chapter 8 (Segment and Interim Reporting) Chapter 6 Homework due Tuesday, ___ __, 1:00 am: Chapter 6 Problems 24 & 25. ____ ___ __ Review Exam 1 Continue Chapter 8 ____ ___ __ Chapter 8; Begin Chapter 11 (Worldwide Accounting Diversity and International Standards) Chapter 8 Homework due Thursday, ___ __, 1:00 am Chapter 8 Problems 1, 4, 6, 36, 38 & 39. ____ ___ __ Fall Break – No Classes ____ ___ __ Chapter 11; Begin Chapter 12 (Financial Reporting and the Securities and Exchange

Commission) Chapter 11 Homework due Tuesday, ___ __, 1:00 am Chapter 11 Problems 1, 2, 3, 4, 5 (modified), 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 17. ____ ___ __ Exam 2 (Covers chapters 4, 6 & 8 only) Chapter 12; Begin Chapter 13 (Accounting for Legal Reorganizations and Liquidations) Chapter 12 Homework due Tuesday, ___ __, 1:00 am Chapter 12 Problems 1 through 18, inclusive. ACCT 66XX students: don’t forget to read Ch. 19, and then start the Ch. 19 Homework Project (Due ___ __) ____ ___ __ Review Exam 2; Chapter 13



Class and Assignment Schedule (page 2 of 2) II. Advanced Financial Accounting (& Int’l Issues) - Fall 20XX

____ ___ __ Chapter 13; Begin Chapter 14 (Partnerships: Formation and Operation) Chapter 13 Homework due Tuesday, ___ __, 1:00 am Chapter 13 Problems 40 & 43. ____ ___ __ Chapter 14; Begin Chapter 15 (Partnerships: Termination and Liquidation) Chapter 14 Homework due Tuesday, ___ __, 1:00 am Chapter 14 Problems 6, 18, 24 & 26. ____ ___ __ Exam 3 (Covers Chapters 11, 12 & 13 only) Continue Chapter 15 ACCT 66XX students: don’t forget the Chapter 19 Homework Project, Due ____day, _____. ____ ___ __ Review Exam 3; Chapter 15 Chapter 15 Homework due Tuesday, ___ __, 1:00 am (assignment TBA) Last day of class For ACCT 66XX students only: Ch. 19 Homework Project due _____, ___ __, 1:00 am (assignment TBA) ____ ___ __ Final Exam, from X:XX to X:XX pm



CLAYTON STATE UNIVERSITY MASTER SYLLABUS

COLLEGE OF BUSINESS

ACCT 66xx

Governmental and Non-Profit Accounting

FALL2018


OFFICEPHONE: (678)466-4513(HoweverClaytonStateUniversitye-maillistedbelowpreferredformessages.)

OFFICEE-MAIL:[email protected] http://www.clayton.edu/business/Faculty-Staff/Faculty/Khamis-Bilbeisi

https://www.youtube.com/embed/rw4FfmfMS-s?autoplay=1

GeorgiaView Vista web address: https://swan.clayton.edu/cp/home/displaylogin

METHOD OF INSTRUCTION: ThisisNota“correspondencecourse”inwhichstudentsmayworkathisorherownpace.WewillhaveextendedWednesdays’meetings,andtherewillbeclassmeeting,assignments,on-linediscussions,and/orexamswithduedates.RefertothescheduleattheendofthissyllabusformoreinformationandgotoCourseContentstoseedaybydayexpectedwork,gradesandduedates.


[email protected]





Clayton State’s business program is accredited by the AACSB International, the most prestigious international accreditation body for business programs.

Course Description This course covers financial and managerial accounting and reporting for Fedral,

State and local governments and non-governmental non-profit organizations such as hospitals and universities. Accounting Information Systems concepts and auditing of these organizations are also included

STUDENTEXPECTATIONSTATEMENT:

• Thestudentisexpectedtoparticipateinthecoursein-class,viaemailexchangeswiththeinstructor,byreadingtheassignedreadings,submittingcommentstothediscussionboard,submittingassignments,andcompletingexamsinatimelyfashion.

Studentsareexpectedtochecktheiremailsdailyandtheannouncementsatleastevery24hours.

Description

Analysisofgovernmentalandnot-for-profitaccountingissuesincludingthepreparationanduseofbudgets,records,andstatements.AccountingmajorsmustcompletethiscoursewithagradeofBorbetter.Prerequisite:ACT3352

PURPOSE(COURSEOBJECTIVES):



Objectives

Oncompletionofthecourse,thestudentshouldbeableto:

1. Applythemajoraccountingstandardsandprofessionalguidanceaffectinggovernmentalunitsandnot-for-profitentities.

2. UseapplicationsoftwaretoaccountfortransactionsandpreparethefinancialstatementsrequiredbyGASBforgovernmentalentities.

3. Accountfortransactionsandpreparethefinancialstatementsrequiredfornot-for-profitorganizations.

Purpose

Tointroducetheconceptsandpracticesassociatedwithaccountingfornot-for-profitorganizations,municipalities,andgovernmentalagencies.

STUDENTLEARNINGOUTCOMES:

Specificallyyouwill:

1. Demonstrateanunderstandingofthemajoraccountingstandardsorprofessionalguidanceaffectinggovernmentalunits,not-for-profitentities,and

2. PreparethefinancialstatementforgovernmentalunitsrequiredbyGASB3. Demonstrateanunderstandingoftheprofessionalguidanceandissuesrelatedtonon-profit

organizations,includingCollegeandUniversitiesandHealthCareentities.4. Demonstrateanunderstandingofthehowgovernmentalandnon-profitentitiesaccountfor

transactionsthatleadstthepreparationsoffinancialstatements.

COURSEPREREQUISITES:

• ThecurrentcourseprerequisiteforACCT66xxisadmissiontotheMAccprogramandgraduatestudentstanding.SeethecurrentGraduateBulletinoryouracademicadvisorformoreinformationregardingcourseprerequisites.



• Thecurrentskillprerequisiteisbasiccomputerknowledge,includingtheuseofwordprocessing,spreadsheet,andbrowsersoftware.

• Studentsmayberequiredtoaccess,read,andcommentonpapersand/orarticlesinthepopularpressoracademicliterature.Appropriatecitereferenceswillbeprovided.

• Studentsmayberequiredtotakeexaminationsusingcomputersoftwareandelectronicequipment.

TEXTBOOK(S)AND/OROTHERMATERIALSNEEDED

Wilson,E.R.,Kattelus,S.C.&Reck,J.L(2017).Accountingforgovernmentalandnon-profitentities(Latested.) with City of Smithville access card.Boston,MA:McGrawHill. Lose Leaf Loss Leaf ISBN # 0077983742 for the complete package with access card. If you bought the book without access card ONLY, please order access card ISBN # 0077348028

Studentsshouldhavetheirtextbookfromthefirstweekofclass.Nothavingyourtextbookwillnotbeanacceptableexcuseforlatework.Studentswhoaddthiscourselateshouldrefertothe“LateRegistration”sectionforfurtherguidance.

SupplementsCityofSmithville/Bingham,Chapters1-9

Your City’s Comprehensive Annual Financial Report –latest Year Report – This could be City of Morrow, Clayton County, or any other city close to your living.

Toassistyouinpreparingforexitexams,youarestronglyurgedtoretaincourseandtextmaterials,suchasclassnotes,handouts,andPowerPointfilesfromyourbusinesscoreandmajorrequiredclasses.

CoursePoliciesandProcedures:Everystudentisexpectedtoparticipateinclassandsubmitanswerstohomeworkproblems.Yourparticipationandhomeworkanswerswillbegradedbasedonthequalityofparticipationandcompletenessofyouranswers.Thiscoursewillbedealingwithmanagerialaccountingconcepts,andproblemsolving.

Inadditiontotheselectedmaterialdistributedtostudentsforresearchpurposes,youaretosubmitan

article(oratopicforyourresearchpaper)ofapracticalnatureforyourselectionofanychapter



assignedinyourcoursesyllabus.Thisshouldincludearticletitle,sourceofarticle,andrelatedchapter

fromyoursyllabus.TheduedateforthissubmissionisSeptember15.

Thereafter,youwillneedtosubmitPowerPointsandVideopresentation(5minutesorless)toreportandpresentyourarticleandsubmitittocourseDropBoxatthetimelistedbelow.

AMERICANSWITHDISABILITIESACT:AnystudentwhosedisabilityfallswithinADAguidelinesshouldinformtheinstructoratthebeginningofthetermofanyspecialaccommodationsorequipmentneedsnecessarytoaccomplishtherequirementsforthiscourse.StudentsmustregisterdocumentationwiththeDisabilityServicesCoordinator.

GradeDetermination:

ComputerizedCityofSmithvilleAssignments 10%

TermPaper10%

Test1 15%

Exams2 15%

Quizzes 10%

CaseAnalysis/Homework 10% Participation 5%

ArticlePresentation 5%

FinalExam 20%

Total 100%

GradingScale: 90–100% A

80%–89% B 65%-79% C

50%-65% D



Below65% F

Exams: Permissiontomissanexammustbereceivedpriortotheexam.Azeroexamscorewillbeassignedforanyunexcusedabsence.Beingabsentdoesnotmeanyouhaveanextensiononyourhomework,quizzes,oranyrequiredassignmentforthatday.YoustillneedtosubmityourworkusingD2L

TermPaperGuidelines:Thepaperistobetyped,double-spaced.Acoverpageshouldincludethetitle,thestudent’sname,anddatesubmitted.

Inorganizingthepaper,useyouroutlinesubheadstoincreasereadability.

Graphs,tables,charts,andlinedrawingsaddtothereadabilityandmaybeincludediftheyareclearlylabeledandreferencedinthetext.Besuretociteareferenceiftheworkisnotoriginal.

Theworkistobeoriginal,notareviewofsomeoneelse’sthoughts;therefore,avoidlongdirectquotesandlists.Thereisnoonebestnumberofreferences.Agoodnumberofreferencesare6-10.

Thereisnoonebestlength.Agoodruleofthumbis10to15pages,exclusiveoftablesandfigures.The

papershouldberelatedtogovernmentalandnon-profitaccounting.AllpapersareduebyMidnightNovember15th

STUDENT/FACULTYINTERACTION:

• Interactionwilltakeplacein-class,viaemail,Telephone,DiscussionBoardForums,CommentsonD2L/GeorgiaView,OfficeVisits(ifneededorpossible).

• Thestudentwillparticipateinthiscoursebyfollowingtheguidelinesofthissyllabusandanyadditionalinformationprovidedbytheinstructor.

• Thestudentisexpectedtoremaininregularcontactwiththeinstructor,attendclasses,andviaemailorothercommunicationsmeans,byparticipatinginthediscussionforums,submittingassignmentsandtakingexams,allinatimelyfashion.



• Asinstructor,IwillcommunicateontheD2LGeorgiaViewDiscussionboard,“ASKtheInstructor”willbecheckedmoreoftendailyaswellase-mail.

ATTENDANCEPOLICY:

Inadditiontoyourpresentinclassandinvolvementinclassdiscussion,interactionviaGeorgiaViewandemailcontact,studentsarerequiredtocontacttheinstructorviaDiscussionBoardunder-BriefBiobythefirstweekofthetermforaninitialbriefing

General Information: Information in this syllabus is subject to change, in which case the change(s) will be announced in class and/or on D2L GeorgiaView Vista. All students are encouraged to attend and express themselves in class discussion. All students will be treated with equal respect by both me and other students in the class. Professional as well as ethical conduct is expected inside and outside the classroom.

Your success in this course depends on you! This course is time consuming, and requires a considerable amount of time, effort, and preparation on your part on a daily/weekly basis – otherwise you may end up with disappointing results. Four ingredients will be important to your success. First, regularly prepared by reading power points and lecture outline before attempting your homework. The lectures are designed to present the material assuming that you have studied the chapters ahead of time. Second, study the text. There is no substitute for this. I will be giving quizzes on a regular basis to give you added incentive to read chapters in the text before we cover them in class (quizzes are covered in more detail under the grading section of this syllabus.) Third, get your hands dirty by working exercises and problems. It is impossible to learn accounting (as it is to learn, say, basketball) by reading and listening alone. The exercises and problems assigned for each chapter are designed to help you learn the material. Finally, ask questions on the Discussion Board. A discussion thread will be available for each chapter, in addition to “Ask the Instructor” and Brief Bio about yourself. If something in the textbook or something we cover in class doesn’t make sense to you, and don’t wait until just before the exams to get help: get help promptly if you need it. If your instructor writes information (such as an example) on the board, you should write down that information too.

You are responsible for all material in the assigned readings, whether covered in class or not, and for all material covered in class, whether found in the text or not.



Your instructor will probably put at least one question on each exam covering material discussed in class but not found in the textbook, and/or vice versa


Thoughitprobablywillneverhappen,ifthereisasituationgoingoninorneartheclassroompleasetaketheinitiativetocallPublicSafetyintheeventyouseeIamunabletodoso.Inemergenciesalsocall911.PleasenotethatPublicSafetyisavailableforsuchservicesasescortingyoutoyourvehicleatnight,andassistingyouifyougetlockedoutofyourcar.

GeorgiaView














SharedValues

Integrity

Accountability

Diversity

Collegiality

Excellence

EXAMINATIONSCHEDULE&INSTRUCTIONS:

• Theexamswillbemultiplechoiceand/orworkingproblems.• Theywillbeavailableforaspecifictimeperiod.SeetheCourseScheduleattheendofthis

syllabusforthedatesduringwhichtimetheexamswillbeavailable.

• Theexamswillbedeliveredinclassandon-lineviaD2LGeorgiaView,andoneexamwillbeproctored.Theexamswillbetimed.Pointswillbedeductedifthestudentoverrunsthetimelimitfortheexam.Seetheexaminstructionsforthetimelimitandhowtheoverrundeductionsarecalculated.

EXAMS:Examswillbegiveninclassandon-line.Oneofyourexams(2ndexam)willbeproctoredexam.Itisyourresponsibilitytofindaproctorandsubmittheirinformationtoyourinstructorforapproval.



Theexamswillcovermaterialpresentedinclass,D2Laswellastheassignedtextreadings,handouts,andlecturenotes.

Homework



Yourclassattendanceandyourapparentpreparationforthequestionsaskedindiscussionboardandyourcontribution to the class discussions are likely to positively affect your final grade in the course. Classattendanceisstronglyencouraged.

Study Habits



30. Donotmissclass.31. FeelfreetoaskquestionsinclassorontheDiscussionBoard.



32. DonotuseyourlaptopforanypurposeotherthanAcct2102noteclass.33. Donotgetbehind.34. Participateinclassdiscussions.35. Readtheentireassignedchapterbeforeaparticularclasssessiontogetanoverviewofthe


A. Assignments Itisyourresponsibilitytoreadtheentireassignedchaptersandattempttherecommendedquestions,exercisesandproblems.IfyouneedclarificationofanypointintextbookpleaseasktheminclassorontheDiscussionBoardasothersmaybenefitfromyourquestions.

B. Attendance and Punctuality

13. Regularattendanceandpunctualitythroughtimelyreadinglectureoutline,postingaquestionandansweringsomeoneelsequestiononthediscussionboard,andsubmittinghomeworkontimeareexpectedandhighlyrecommendedtoattainmaximumsuccessinyourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.Howeverpleasenotethattherewillbenodeductionofpointsforlackofattendanceorparticipation--andtherewillbenopointsorextracreditpointsawardedforattendanceorparticipation.

14. Pleasenotethatlaptopcomputersshouldbeusedonlyforclassbusinessduringclasstime.Youwilllosealotofbenefitfromtheclasslecturesifyouareengagedinsurfingtheinternetandotheractivitiessuchcheckingyoure-mail,Facebook,businessrelatedtootherclasses,andsoon.

15. Latearrivalstoclassandearlyexitsfromclassaredisruptivetootherstudentsandtheinstructor.Therearetimeswhenyoursafety,orthesafetyofothers,maymeanyouwillbelateforclass.Thisisreasonableandacceptable.Howeveranyconsistentorpatternofabsenceorlatenesswillbeconsideredparticularlydisruptiveandsubjecttoconsequences.


C. Communication 15. AllcommunicationwillbethroughGeorgiaViewDiscussionBoardandthroughyourClayton

emailaccount.UseClaytone-mailforprivatecorrespondencerelatingtoyou.UsetheDiscussionBoardforquestionsrelatedtothecoursematerial.












K. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

L. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

M. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

N. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondoned




O. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests,presentationsandothersimilarassignmentsmustbetheworkofthestudentsubmittingthem.Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.






16. PublicSafety(770961-3540)willbenotifiedifunattendedchildrenareobservedoncampus.Iffacultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.



COURSESCHEDULE:

ACT66xx:GovernmentalandnotforprofitAccounting

WEEK TEXT BOOK READING SUPPLEMENTAL MATERIAL ASSIGNMENTS

Week1

Chapter1

IntroductiontoAccountingandFinancialReportingforGovernmentalandNot-for-

ProfitEntities

Lecture Power Points

Assignment #1

Week2

Chapter2

PrinciplesofAccountingandFinancialReportingforStateandLocalGovernments


Assignment #2

Week3

Chapter3

GovernmentalOperatingStatementAccounts-BudgetaryAccounting


Assignment #3



Week4

Chapter4

AccountingforGovernmentalOperatingActivities-

IllustrativeTransactionsandFinancialStatements


Assignment # 4

Week5

Cont.Ch.4

ComputerProject2S-4S

ComputerprojectsforCh.2,3,&4Due

Computer project Assignment Due

Week 6

Exam#1

CoversCh#1-Ch.#4ProctoredExam

Week7

Week8

Chapter 5

AccountingforGeneralCapitalAssetsandCapital

Projects

Chapter 6 Accounting for General

Long-Term Liabilities and Debt Service



Assignment #5

Chapter 6 Assignments



Week9

Chapter7

AccountingfortheBusiness-TypeActivitiesofStateand

LocalGovernments


Assignment #7

No homework

Week10

Chapter8

AccountingforFiduciaryActivities-AgencyandTrust

Funds


Assignment#8

Week11

Test # 2

Ch. 5-8

Week12

Week13

Chapter9LectureOutline:FinancialReportingofStateandLocalGovernments

And

Chapter 12 Lecture: Auditing of Governmental

and Not-for-Profit Organizations



Assignment#9

Assignment#10



Week14

Week15

Chapter 14 Lecture: Accounting for Not-for-Profit Organizations

And

Chapter 15 Lecture: Not-for-Profit Organizations—

Regulatory, Taxation, and Performance Issues



Assignment Ch. 14 & 15

Week16

FINALEXAM

(ComprehensiveExam)



Course Changes Thissyllabusprovidesageneralplanforthecourse.Theprofessorreservestherighttomakechangestothesyllabusand/orcourseschedule;including,butnotlimitedto:assignments,timetables,examinations,project,etc.,inordertoaccommodatetheneedsoftheclassasawholeand/ortofulfillthegoalsofthecourse.


MASTERSYLLABUSCOLLEGEOFBUSINESS



ACCT66XXACCOUNTINGRESEARCH

Spring2019


OFFICEPHONE:(678)466-4513(HoweverClaytonStateUniversitye-mailpreferredformessages.)


GeorgiaView Vista web address: http://clayton.view.usg.edu


Office Hours: Wednesdays 1:00 PM-5:00 PM and by appointmentThisSyllabusisacontractforthecourseandgrading--andthestudentisresponsibleforknowingwhatisinit.Theprofessordoesnotmakeexceptionsforindividualstudentsincomputationsofgrades.Theprofessor’swrittendocumentationintheSyllabusandDiscussionBoardsupersedethestudent’sinterpretationofprofessor’soralstatements.IfthereareanychangestothisSyllabus,theywillbedocumentedinwritingandpostedontheclassGeorgiaViewDiscussionBoard.InadditiontothisSyllabus,thestudentisresponsibleforreadingallpostingsmadebytheprofessoronGeorgiaView.




Course Description

Thiscourseprovidesanoverviewofunderstandingcurrentissuesofinteresttotheaccountingprofessionandenhanceyourabilitytocommunicateyouraccountingresearchandfindingsaswellaspromoteyourabilitytoanalyzeandsolvecomplexaccountingissues.

Prerequisite(s):Fourgraduateaccountingcoursesorequivalent

CourseLearningObjectives:

Theaccountingprofessionhaschangedfromanemphasisonfinancialrecordkeeping,taxpreparationand compliance and auditing, to an emphasis on accountant having the ability to critically analyzeinformationtosolveorganizationalproblems.Thereasonsforthischangeinemphasisaretwofold.First,therehasbeena“knowledgeexplosion” inrecentyearswithregardtothenumberandcomplexityofaccountingstandards.Professionalaccountantsarenolongercapableofknowingallthattheyneedtoknow,evenwithinarelativelylimitedareaofaccounting.Expertiseinaccountingnowrequiresageneralunderstandingofanareacombinedwiththecapabilitytoconductappliedprofessionalresearch.Second,informationcannowbedisseminatedfasterandmoreeasilythaneverbefore.Whilethisprovidesgreatbenefits,thereisalsoamajordrawback.Withtheinformationtechnologyandinternet,theamountofunreliable and useless information is growing at the cube of the amount of relevant and reliableinformation.Therefore,itiscriticalthattheprofessionalaccountanthastheskillsandtoolstoorganize,editandcriticallyevaluateinformation.Appliedprofessionalresearchisanessentialskillforthepracticingaccountingprofessional.

CourseLearningOutcomes:



Iadditiontomeetingyourprofessionalneeds,thiscourseshoulddevelopawiderangeofskills,including:

a) Technical competence (increase knowledge of both accounting theory and the specific areainvestigated,increasedfamiliaritywithvariedusesoftechnology)

b) Critical thinking and analysis skills (problem identification, development and evaluation ofalternativesolutions,analysis/evaluationofinformationobtained)

c) Writtenandoralcommunicationskillsd) Teamwork

RationalefortheCourse

Uponcompletionofthecourse,youshouldhavemadeamajorstepin“learninghowtolearn”.Armedwiththeseskillsandrealizationthatbeingabletofindandevaluateinformationisoftenmoreimportantthanpossessingfactualknowledge.Youwillbebetterpreparedtoenterandexcelin the accounting profession.You may obtain additional information about the accounting major by checking the School of Business Web site for academic & career advisement: http://www.clayton.edu/business/accountingcareer

TheGeorgiaStateBoardofAccountancy:

www.sos.state.ga.us/plb/accountancy/licensure.htmprovidesinformationonrequirementsforCPAcertificationandlicensure.TheInstituteofManagementAccountants,www.imanet.orgprovidessimilarinformationonitscertificationsasCMAorCFA.OthertypesofcertificationssuchastheCIAarepossibleaswell,butagainusuallyonatleastapost-baccalaureatedegreebasis.PleasenotethatthemissionoftheAccountingProgramintheCSUSchoolofBusinessiseducationnotcertification—toprovideabroad-basedundergraduatecurriculumleadingtoprofessionalcareersinaccountingandrelatedfields.Howeveryoureducationshouldalsosignificantlyhelpyouwithanaccountingprofessionalcertification.







GeorgiaView(DesiretoLearnD2L)

Frequent access to Georgia View (D2L) is an integral part of the class. You are responsible forannouncementsandotherstudymaterialspostedontheGeorgiaViewDiscussionBoard.YouwilldoyourmidtermexamsonlineinGeorgiaView.MoredetailsontheseexamsareprovidedlaterinthisSyllabus.













SharedValues

Integrity

Accountability

Diversity

Collegiality

Excellence

ApprovedCourseMaterial:

Access to the Accounting Standards Codification (access is free and logon information will be provided through CSU license)

GRADECOMPUTATION:


Component%

ResearchProposalsubmission20%

DataGatheringforresearch 15%



DiscussionBoardParticipation 10%ResearchPaperAssignment 30%Presentations 15%

Classattendance 10%

100%


800-899 B

700-799 C

600-699 D

Below600 F

Assignments:Assignmentsaredueondatespecifiedinthescheduleofassighnments–Noextentionswillbegrantedandeverydayyouarelatewillcostyou10%ofthatassignmentgrade.

III. Maintenance Schedule Posted Dec 21, 2016 9:18 AM

Routine, periodic maintenance is essential to keep GeorgiaVIEW operating smoothly. During the maintenance windows shown below the GeorgiaVIEW service will be temporarily unavailable.

Students should plan to complete work BEFORE the maintenance begins.

Scheduled Maintenance never “starts early.” To ensure that you do not misjudge when periodic maintenance is scheduled to begin, synchronize your computer’s clock with a Time Server.



“Incomplete”Grade

Please note that the “I” Incomplete grade is very rare and may only be granted upon satisfaction ofrequirementsincluding:1)thestudentispassingtheclass,2)thestudenthascompletedwithpassinggradeaverageallbutonerequirement,usuallytheFinalExammissedduetoanonacademicemergency,suchasamedicalemergencywhichmustbedocumentedwiththemedicaldocumentation,and3)approvaloftheInstructorandtheDeanoftheSchoolofBusiness.Incompletesneedtobemadeup10daysbeforetheendofthenextsemester.

ResearchAnalysis&Presentations:Youneedtosearchforacurrentissueinaccountingtoresearchandpresent(onlinepresentationwillbediscussedlater).Youtopicshouldbemoreofanempiricalresearchthatrquiresdatacollectionandtimetocomplete.Yourtopicshouldbeapprovedbyyourinstructor.


There are 2 requiredweekend attendance for this class. The rest will be handled online. This is not acorrespondentclass.Thatmeans,youhaveastrictscheduletofollowforeachweek.Yourpreparationforthequestionsaskedonthediscussionboard,andyourcontributiontotheclassdiscussionsare likely topositivelyaffectyourfinalgradeinthecourse.



Study Habits



36. Followcourseschedulepostedattheendofthissyllabus.37. FeelfreetoaskquestionsontheDiscussionBoard.38. Postquestionsdirectedtoyourprofessorunder“AsktheForensicAccountingInstructoronthe

discussionboard.39. Donotgetbehind.Thisisanonlineclassthatrequiresextrawork40. Participateinclassdiscussionsonthediscussionboard,andpostabriefBioaboutyourself

duringthefirstweekofclass41. Readtheentireassignedchapterbeforeaparticularclasssessiontogetanoverviewofthe


A. Assignments Itisyourresponsibilitytoreadtheentireassignedchaptersandattempttherecommendedquestions,exercisesandproblems.Ifyouneedclarificationofanypointintextbookpleaseaskthemunder“AsktheInstructor”orontheDiscussionBoardasothersmaybenefitfromyourquestions.

B. Attendance and Punctuality Regularattendance(throughyouraccesstoD2Lcoursematerial)andpunctualityareexpectedandhighlyrecommendedtoattainmaximumsuccessinyourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.Howeverpleasenotethattherewillbenodeductionofpointsforlackofattendanceorparticipation--andtherewillbenopointsorextracreditpointsawardedforattendanceorparticipation.

.



C. Communication 19. AllcommunicationwillbethroughclassDiscussionBoardandthroughyourClaytonemail

account.UseClaytone-mailforprivatecorrespondencerelatingtoyou.UsetheDiscussionBoardforquestionsrelatedtothecoursematerial.










P. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

Q. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.



R. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

S. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondoned


T. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests,presentationsandothersimilarassignmentsmustbetheworkofthestudentsubmittingthem.Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.






18. PublicSafety(770961-3540)willbenotifiedifunattendedchildrenareobservedoncampus.Iffacultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.ParentsarereferredtoCampusLife(UCRoom258,770961-3510)forinformationconcerningchildcarefacilitiesoff-campus.



ACCT66xxCOURSESCHEDULE

Class Date Coverage/Exam

1 Week1 Introductiontofinancialaccountingresearch

2

3

4

Week2

Week3

Week4

Week5

CriticalThinking–Researchproposal

ProposalsSubmissionsandpresentations

PowerPointspresentationofyourproposalandyourresearchmethodology

LiteratureReview

5 Week6 Questionnairepresentationsandevaluations

6 Week7 DataGathering

7 Week8 DataGathering

8 Week9

DataGathering

9 Week10 DataAnalysisandpreliminarypresentations



Week11

DataAnalysisandpreliminarypresentations

10

11

12

Week12

Week13

Week14

Researchpaperspresentations

Researchpaperspresentations

Revisionsforfinalsubmission

13 Week15 Revisionsforfinalsubmission

14 Week16 AllpapersDue.



Course Changes Thissyllabusincludingcoursescheduleprovidesageneralplanforthecourse.Theprofessorreservestherighttomakechangestothesyllabusand/orcourseschedule;including,butnotlimitedto:assignments,timetables,examinations,project,etc.,inordertoaccommodatetheneedsoftheclassasawholeand/ortofulfillthegoalsofthecourse.



Advanced Auditing & Assurance Services Accounting 66XX (3 credits)

Fall 20XX Syllabus - Clayton State University

Instructor: ____________________ Email: [email protected] Office: College of Business Building, rm. TXXX Office Phone: 678-466-XXXX

Desire2Learn (D2L) web address (you’ll be prompted to log in):

https://clayton.view.usg.edu/d2l/lp/homepage/home.d2l?ou=6612 Class meets: ____days and _____days, from XX:XX to X:XX p.m. in _______ Hall, room XXX

(Course Number XXXXX; Section Number XX) Office Hours: ______days from X:XX to X:XX pm, ____days from X:XX to X:XX p.m., and by

appointment. If you would like to see me outside of office hours, I would be happy to meet with you! I ask

that you make an appointment, though, so that I may devote my full attention to your concerns – and to ensure that I’m there for you.

Important note about computers and cell phones: Sending text messages during class is

strictly forbidden (wait until after class, or else leave the room to do it). Important notes about email: if you email me, you must use your Clayton State University

email account to do so. I am not allowed to communicate with you by email to any other email account. If you need help setting up your Clayton State University email account, please contact the HUB at 678-466-4357.

Prerequisites: ACCT 4480 (Auditing and Assurance Services) with a minimum grade of C. Required Materials: Students are required to be able to access and use McGraw-Hill Connect

Accounting, which is an online product that allows students to submit homework answers online, as well as the textbook (textbook information is below). Note that McGraw-Hill’s Connect Plus Accounting (“Connect Plus”) is the same as Connect Accounting (“Connect”), except that Connect Plus includes the electronic version of the textbook.

Since you cannot succeed in this class without both a copy of the textbook and access to Connect, and the least expensive (and most popular) version of the textbook is the electronic version, Connect Plus is the least costly and most popular option. The ISBN for Connect Plus is 978-0-07-763223-5. See the third to last page of this syllabus for information on how to pursue this option and buy directly from the publisher online ($XXX.XX). If you decide on this option and then decide you’d also like a loose-leaf version of the textbook, you can buy one for an additional $XX from within your Connect account. Please note: if you buy Connect and the loose-leaf version of the textbook together from McGraw-Hill, they’ll charge you approximately $XXX.XX, so it would seem to make sense to buy Connect separately, and then buy the loose-leaf version of the textbook separately, rather than buying them as a package deal.

The most expensive option is the hardcover version of the textbook, which is typically packaged along with Connect Plus. The ISBN for that combination (hardcover and ConnectPlus) is 978-1-25-927685-9. The CSU bookstore sells the hardcover edition (with Connect) for $XXX new and rents it for $XX. It sells used copies for $XXX and rents them for $XX. You might also be able to buy the combination of the hardcover edition and Connect directly from the publisher.



More information about Connect and how to obtain access to Connect is on the third-to-the-last page of this document.

The primary textbook, which is required, is Auditing and Assurance Services, 6th Edition, by Timothy J. Louwers, Robert J. Ramsay, David H. Sinason, Jerry R. Strawser, and Jay C. Thibodeau, published by McGraw-Hill Education in 2015. The ISBN for the stand-alone text (no access to Connect) is 978-0-07-786234-3 for the hardcover edition.

A highly recommended additional book is Auditing & Systems: Exam Questions and Explanations, 19th Edition, by Irvin N. Gleim and William A. Hillison, published by Gleim Publications, Inc. in 2012. The ISBN is 978-1-58194-639-0. We will cover questions from this book as we cover the material, and some of the questions in this book are likely to appear on the exams. The CSU bookstore sells this book for $XX.XX new and $XX.XX used. It also rents it for $XX.XX new and $XX.XX used.

Copies of most of the information presented visually in class may be found on Desire2Learn,

usually at least 24 hours before class. A No. 2 (or HB lead) pencil, high-quality eraser AND four (4) standard-sized (4¼” x

11”) Scan-tron test answer forms are required for exams. You are required to submit your four Scantron cards BEFORE the day of the first exam, without any writing (such as your name) on your cards, because some students have in the past used their Scantron cards to convey unauthorized notes (your forms will be returned to you on exam days). If you miss points on an exam because you did not follow instructions or because you didn’t have an appropriate pencil or eraser at the time of the exam and/or did not submit your Scantron test answer forms as indicated immediately above, and therefore the computer misscores your exam, or you are unable to turn in your scores on a Scantron sheet, that would be YOUR fault (e.g., for not bringing the required materials), and your instructor will NOT hand-grade or “correct” your score. Your instructor does not sell Scan-tron forms.

The publisher has free exercises and other resources (which may help facilitate earning a

higher grade) available online at the textbook website at http://highered.mheducation.com/sites/0077862341/student_view0/index.html and on McGraw-Hill Connect at http://connect.mcgraw-hill.com/.

To assist you in preparing for senior exit exams, you are strongly urged to retain

course and text materials, such as class notes, handouts, and PowerPoint files, from your core and major required classes. Mission: The Mission of the College of Business at Clayton State University is to: q Prepare a diverse student body for business and professional careers by providing a quality

education. q Provide a student-centered environment, using technology to enhance student learning. q Support faculty in applied and instructional research and service to the profession. q Serve primarily the metropolitan Atlanta area. Clayton State’s business program is accredited by the AACSB International, the most prestigious international accreditation body for business programs.

Course Description

A study of advanced topics in the theory and practice of auditing and assurance services. Topics include audit cycles not covered in ACCT 4480, including the Acquisition and Expenditure Cycle, the Production Cycle, and the Finance and Investment Cycle. The class includes in introduction to Internal Audits, Governmental Audits, and Fraud Examinations, as well as coverage of Attributes



Sampling. The class also includes a discussion of how independent audits are affected by information technology, as well as a discussion of several audit cases.

Learning Outcomes Upon successful completion of this course, the student should be able to achieve the following course outcomes and learning goals:

(to be determined) General Information: Information in this syllabus is subject to change, in which case the change(s) will be announced in class and/or on Desire2Learn. All students are encouraged to attend and express themselves in class discussion. All students will be treated with equal respect by both me and other students in the class. Professional as well as ethical conduct is expected inside and outside the classroom. Out of courtesy to your fellow students and your instructor, please put your cell phone in “silent” mode at the beginning of each class. Your success in this course depends on you! This course is time consuming, and requires a considerable amount of time, effort, and preparation on your part on a daily/weekly basis – otherwise you may end up with disappointing results. Four ingredients will be important to your success. First, regularly attend class prepared. The lectures are designed to present the material assuming that you have studied the chapters ahead of time. Second, study the text. There is no substitute for this. The homework is designed to give you added incentive to read chapters in the text on a timely basis, which I strongly recommend that you do before we cover them in class (homework is covered in more detail under the grading section of this syllabus.) Third, work the assigned exercises and problems. The exercises and problems assigned for each chapter are designed to help you learn the material. Finally, ask questions if something in the textbook or something we cover in class doesn’t make sense to you, and don’t wait until just before the exams to get help: get help promptly if you need it. If your instructor writes information (such as an example) on the board, you should write down that information too.

You are responsible for all material in the assigned readings, whether covered in class or not, and for all material covered in class, whether found in the text or not. Your instructor will probably put at least one question on each exam covering material discussed in class but not found in the textbook, and/or vice versa. Elements of Course Grade: The course requirements, the points possible for each, and other important details are as follows: % of Requirement Points grade Important details Exam 1 200 20.0% Together the four exams (other than the MSEE) Exam 2 200 20.0% are worth 650 points, or 65% of your grade. Exam 3 200 20.0% Exam 4 200 20.0% Exam 4 is not cumulative. Homework 200 20.0% Total 1,000 100.0% Participation 30 3.0% You can earn extra-credit points for regular, high- quality participation. These points cannot be used to pass the class.



Grading Scale: Below are the percentages of the total possible points you will need in order to be guaranteed to earn each grade. Your instructor reserves the right, but definitely not the obligation, to lower the percentages needed for any or all of these grades. If the percentages needed are lowered, they may be lowered by different amounts for different grades.

Grade % needed A 90% B 80% C 70% D 60%

Exams: There will be four exams given during the semester, other than the Major-Specific Exit Exam (MSEE). These exams will consist primarily of multiple choice questions, but most will probably also include essay questions. Thus, the exams will test not only your knowledge, but also your ability to provide clear, concise, accurate and legible answers in written English to questions about the material in this class. That’s because in order to succeed in auditing, you need to be able to explain clearly, concisely and accurately (and legibly), in proper English, what you’ve done as an auditor and the reasoning behind your decisions and your conclusions (if you get sued by an investor who lost a fortune investing in a company you audited, whether or not you end up having to pay a fortune in damages could depend no only on how well you’ve done your job, but also on how well you have documented your work!).

All exams are taken individually. Unless a University-approved absence occurs, all exams must be taken when scheduled. If an emergency arises and a student is unable to take an examination as scheduled, arrangements must be made with me as soon as possible, and in all cases before that exam is scheduled to take place. All exams are closed-book, closed-notes. The use of any kind of electronic device (including computers of any kind, cell phones, and PDAs) during exams is prohibited, with the sole exception of a non-cell-phone, nongraphing, nonprogrammable calculator. If a calculator would be helpful on the exam, your instructor will almost certainly provide you with a “loaner” calculator for exams and/or quizzes, which would be the only calculator you would be allowed to use. Exam time will not be extended because you are late: plan ahead to arrive in sufficient time. When we review the exam and answers in class, please note the number of questions you answered correctly in order to determine that the score posted on Desire2Learn is correct. However, please note that it is especially important that computers, cell phones, PDAs etc. remain closed and off during those classes (if you have such devices on on those days, you should expect me to come over and turn them off myself; if you have your cell phone visible in class that day, you can expect me to “borrow it” for a period of up to one week. Please note that if the average score on an exam is less than 70%, I reserve the right, but not the obligation, to add to each student’s score the number of points (same number for each student) necessary to bring the average score up to approximately 70%, in order to compensate for the difficulty of the exam. In such cases, the number of points added to each student’s exam score will be noted in class and/or on Desire2Learn. You must bring a sharpened No. 2 (or HB) pencil and high-quality eraser with you on exam days. You must turn in to your instructor four clean (no writing on them whatsoever, even your name) standard-sized (4¼” x 11”) Scantron answer sheets BEFORE the day of the first exam (a clean Scantron card will be returned to you on each exam day). Please submit them either in the plastic envelope they come in, with your name written legibly on the envelope (again, not on the Scantron cards themselves), or paper-clip them together with your name either on a sticky-pad note stuck to the top Scantron card, or with your name written legibly on a piece of paper paper-clipped above



the top Scantron card. Scantron cards are subject to inspection during the exam to ensure that they do not have unpermitted notes written on them. Each of your exam scores (which will be expressed as number of points out of 100) times 20 equals your weighted points for that exam (out of 1,000 possible for the course). Homework: It is important to your success in this class that you complete at least the assigned homework problems or exercises by the time they are due. In addition to the assigned homework, it is recommended that you also work at least some of the brief exercises and/or exercises that are not assigned for credit from each of the assigned chapters. One homework score will be assigned from each chapter for which homework is assigned. Your two lowest homework scores (i.e., one from each of two chapters) will be dropped and will not affect your grade. In other words, your overall homework score will be based only on your homework scores that are not dropped.

Assigned homework exercises and problems (at least for the first chapter or two) are listed on the schedule at the end of this document. This schedule will be updated from time to time with the assigned homework for subsequent chapters. Unless otherwise indicated, all homework must be submitted online through http://connect.mcgraw-hill.com (see discussion of Connect above under “Required Materials). Because Connect typically provides feedback on how to work the exercise or problem after the due date, late homework will not be accepted, and I do not plan to work the assignments during class time unless you have questions about them after turning them in, in which case I would be happy to work them in class if time permits. If you don’t understand how to work a homework exercise or problem after having submitted your answer(s) online, you should ask about it during the class period after it is due, and take notes on how to solve it. If you attend at least one event in the Jim Wood Speakers Series or the Dean’s Distinguished Lecture Series this semester, your second-highest homework score will be increased to equal your highest homework score (if your highest and second-highest homework scores are already the same, then your third-highest homework score will be increased to equal your second-highest homework score, and so on). The Jim Wood Speaker Series provides a forum for some of Georgia’s most successful business personalities to engage in insightful discussion with tomorrow’s business leaders (that would be YOU!). The goal of this series is to forge bonds between Georgia’s business leaders and our students while helping students gain insights into current business trends and corporate strategies. To get your second-highest homework score altered as noted above, you must (a) bring your Laker Card with you to the event and swipe it as you enter, so there is a record of your attendance (or if there is no card-swiping capability at the event, write your name legibly on the sign-in sheet as you enter), and (b) show up on time, since latecomers will not be allowed to attend. In addition, you might want to show up early, since seating and standing room is limited and on a first-come, first-served basis, and there may be very high attendance at some or all of these events.

Watch the College of Business’ websites http://www.clayton.edu/business/Jim-Wood-Speakers and http://www.clayton.edu/business/deanblog/Deans-Distinguished-Speakers for possible additional events in these series.

Assuming that homework will be due from 14 chapters and appendices, and that your

two lowest homework scores won’t count (so your highest 12 of them will count), and that each chapter’s homework will be a percentage (for example, 90%), then the percentage score from each chapter’s homework that is not dropped because it is one of your two lowest, times 200,



divided by 12, equals your weighted points for that chapter’s homework (out of 1,000 possible for the course). Participation: Your regular and active participation in class discussions is important, for a variety of reasons:

a. One of the course goals is to help develop your ability to communicate effectively,

and participation is an important way to achieve this goal. b. Participation lets me know how prepared and committed you are. c. Participation lets me know what material needs additional coverage.

Nevertheless, I realize that some students feel quite uncomfortable participating, even in a relatively small class like ours, so participation counts only as extra-credit (though, of course, these extra-credit points could make the difference between, for example, receiving an “A” and a “B” in the course). There are two ways in which you can increase your number of extra-credit Participation points, and two ways in which you can decrease your number of such points. Increasing your points: (1) If you regularly respond to questions asked in class in a way that your instructor believes shows that you are thinking carefully about the subject matter, you will receive all of these points (unless your points are decreased – see below). (2) If you ask what your instructor believes to be an extraordinarily good question (I usually get a few of these each semester) or find what your instructor believes is a significant error in the textbook or homework solutions or something I say in class, that will ensure that you receive all of these points (unless your points are decreased – see below). The significance of any error pointed out will be determined solely by your instructor. Decreasing your points: (1) Behaving in class in a manner that is unprofessional, particularly in a manner which hinders the class’ progress; (2) Research has shown that, while people are often good at multitasking with certain combinations of tasks, when one of those tasks is learning, multitasking interferes with that learning (http://www.npr.org/templates/story/story.php?storyId=7700581; click on “listen” to hear the story or on “transcript” to read it). Therefore, I ask that while you are in class, you not engage in other tasks such as reading an unrelated book, web surfing, text messaging, talking with other students in the class for more than a brief moment, and so on. I like to ask lots of questions during class in order to engage you in the learning process and to encourage you to test your own knowledge. Sometimes I will ask a question, and if it appears that someone is not listening, I will try to call on that student by name (this will not be a “freak” occurrence – rather, you should plan on this happening if you attempt to multitask during class). If I call on you by name (without you having offered to answer the question) and you do not give what I would consider to be an acceptable answer (I’ll try to set the standard reasonably low for what is considered “acceptable” for these purposes), you will incur 2.5 Perceived Attention Deficit (PAD) points. I will subtract your PAD points from your Participation points at the end of the semester. In theory, you could lose ALL of your Participation points by incurring PAD points on 20 occasions, although I reserve the right to limit the total number of PAD points a student can incur. PAD points will be posted on Desire2Learn ASAP. At the end of the semester, I am strongly inclined to ensure that no student has negative participation points. The percentage of Participation points that you earn, after any PAD point decreases, times 30 gives your weighted points for Participation (out of 30 extra credit points possible, in addition to the 1,000 possible for other aspects of the course).



Important Date: Friday, _____ is “Midpoint” - Last day to withdraw from the course and receive a grade of “W.” Additional Class Policies a. You need to be aware of the Basic Undergraduate Student Responsibilities at Clayton State

University (click on this link to learn more).

a. Assignments You are responsible for everything that is assigned in the textbook, whether or not it is covered in class. If a subject was not reasonably important, it would not be in the textbook. It is your responsibility to read the entire assigned chapters and attempt the recommended questions, exercises and problems. If you need clarification of any point in the textbook please ask them in class or email me as others may benefit from your questions.

b. Attendance and Punctuality

17. Regular attendance and punctuality are expected and highly recommended to attain maximum success in your studies and course grade. Plan your time and responsibilities accordingly.

18. Late arrivals to class and early exits from class are disruptive to other students and the instructor. There are times when your safety, or the safety of others, may mean you will be late for class. This is reasonable and acceptable. Any consistency or pattern of absence or lateness will be considered in evaluating final grades.

19. An absence does not relieve you of responsibility for knowledge of what goes on in the classroom in your absence, including (but not limited to) changes in due dates, etc. It is your sole responsibility to find out what transpired from a classmate. If for some reason you must miss class when there is no exam or quiz scheduled, you do not need to inform me of that fact. No participation points will be given for a day you are absent, no matter how legitimate the reason for the absence, because it is impossible for you to ask or answer questions in class if you are absent, and because asking or answering questions in class are not the only way in which participation points can be earned.

c. Communication

23. All communication outside of class should be through your Clayton State University e-mail, telephone, or face-to face interaction.

24. Failure to read the Desire2Learn Announcements and read your e-mail does not relieve you of responsibility for knowledge of assignments, or the consequences of any changes in any course/learner requirements.

25. It is your sole responsibility to insure that your computer, Desire2Learn and e-mail account are functioning and current. When you are confronting any computer related problems contact the HUB to correct the problem.

d. Academic Honesty, Disruptive Behavior, and Adherence to University Policy and

Procedures. Students must abide by policies in the University Catalog, Student Handbook, and (if applicable) program handbook. Plagiarism, unauthorized collaboration on academic projects, and cheating are prohibited. Plagiarism is the act of stating or implying that another person’s work is your own. I will not tolerate academic dishonesty, including plagiarism. Please be sure you understand what plagiarism is and how to avoid it. One useful resource is: “http://www.indiana.edu/~wts/pamphlets/plagiarism.shtml”. The Student Code of Conduct, which can be downloaded from http://www.clayton.edu/student-conduct (click on “Student Code of Conduct” on the left, near the top) specifies which behaviors (including but not limited to academic dishonesty) are prohibited. If you are found to have



engaged in academic misconduct, you will receive a grade of “F” in this class, and possibly be subject to additional sanctions by the University. Excerpted from the Student Code of Conduct and Regulation:

“Academic integrity is of paramount importance at CSU. An act of academic misconduct may seriously compromise the learning process for the violator and for other students if it occurs without appropriate disciplinary consequences. Academic misconduct is defined by the following regulations:

A. Behavior which disrupts the teaching–learning process during class activities will not be tolerated. This includes belligerent, abusive, profane, and/or threatening behavior. A student who fails to respond to reasonable faculty direction regarding classroom behavior and/or behavior while participating in classroom activities may be dismissed from class.

A student who is dismissed is entitled to due process and will be afforded such rights as soon as possible following dismissal. If found in violation, a student may be administratively withdrawn and may receive a grade of WF.

B. No student will receive or give assistance not authorized by the instructor in the preparation of any assignment, essay, laboratory report, or examination to be submitted as a requirement for an academic course.

C. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books. No student will make use of any materials, aids, tools, or devices not specifically condoned by the instructor in preparing academic assignments or while taking an examination.

D. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

E. No student will represent the work of others as his or her own. Themes, essays, term papers, tests, presentations and other similar assignments must be the work of the student submitting them. When direct quotations are used, they must be indicated and when the ideas of another are incorporated, they must be appropriately acknowledged.

F. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the established rules and procedures governing the administration of tests or exams, including for national or local testing programs.”

e. Assistance: Students with disabilities must register with the Disability Resource Center

(DRC) in order to obtain disability-related academic accommodations. The office is located in Room 255-Student Center and may be contacted by email at [email protected] or phone 678-466-5445. Students currently registered with the DRC should contact the professor as early in the semester as possible to discuss their disability-related course needs. It is the student’s responsibility to provide an accommodation verification letter issued by the DRC, as well as forms for any alternate testing, to the professor in a timely manner.

To obtain this document (or any document in the School of Business) in an alternative format, contact Tameeka Hunter, DRC Director, or Jeremy Martin, Assistant Director, at 678-466-5445. Emails: [email protected] and [email protected].



f. The CSU policy concerning children in classes and on-campus 19. Children are not permitted in classrooms. 20. Faculty will not allow children to be present in their classrooms. If a student brings

children to class, the student and children must be told to leave the classroom. 21. Unattended children will not be permitted on-campus (in hallways, the gym, the library,

outside of buildings, etc.). 22. Public Safety (770 961-3540) will be notified if unattended children are observed on

campus. If faculty or staff observe unattended children on-campus, they are responsible for informing Public Safety. The campus police will take any unattended children to the classroom of the parent, and will get the parent out of class. The parent will not be permitted to bring such children into the classroom.

23. Parents are referred to Campus Life UC Suite 204, (678) 466- LIFE for information concerning childcare facilities off-campus.

g. MID-TERM PROGRESS REPORT: The mid-term grade in this course, which will be issued

during the period from _________ to _________, reflects approximately 16% of the entire course grade. Based on this grade, students may choose to withdraw from the course and receive a grade of “W.” Students pursuing this option must fill out and return an official withdrawal form, available in the Office of the Registrar, by Friday, _________.

h. COMPUTING REQUIREMENTS AND RESPONSIBILITIES: Each student enrolled at

Clayton State University is required to have ready access throughout the semester to a notebook computer that meets faculty-approved hardware and software requirements for the student's academic program. Also, each student is responsible for monitoring the Clayton State issued email address on a regular basis for official communications from faculty and administrators.

Speaking of technology, the use of cellphones for (phone calls or for) sending text messages during the class period is strictly prohibited (save it for after class). Looking briefly at your cellphone above your desk in silent mode during class (e.g., for emergency messages) is permitted. Please Note: Texting or looking at your cellphone “under the desk” is not permitted. The instructor reserves the right to “borrow” the cellphones of violators of this policy until the end of that class period.

i. Professional Dress Day

An important element to being a professional is knowing how to “look the part.” Knowing how to dress professionally will help you make great first impressions and establish credibility throughout your career. Therefore, The School of Business has instituted a Professional Dress Day for all Business courses. You are required to “Dress for Success” on the days we have speakers on campus for the Jim Wood Speaker Series and the Dean’s Lecture Series (although this requirement will not be enforced). Dressing for success is (surprise!) different for men and women, so please see the following link for hints on what to wear, and to see pictures of students who are properly “dressed for success”: http://Business.clayton.edu/dressforsuccess.htm.

j. Disruptive Classroom Behavior Disruptive behavior in the classroom can negatively affect the classroom environment as well as the educational experience for students enrolled in the course. Disruptive behavior



is defined as any behaviors that hamper the ability of instructors to teach or students to learn. Common examples of disruptive behaviors include, but are not limited to: · Monopolizing classroom discussions · Failing to respect the rights of other students to express their viewpoints · Talking when the instructor or others are speaking · Constant questions or interruptions which interfere with the instructor’s presentation · Overt inattentiveness (e.g., sleeping or reading the paper in class) · Creating excessive noise · Entering the class late or leaving early · Use of pagers or cell phones (including text messaging) in the classroom · Inordinate or inappropriate demands for time or attention · Poor personal hygiene (e.g., noticeably offensive body odor) · Refusal to comply with faculty direction Students exhibiting these types of behaviors can expect a warning from the instructor or dismissal for the lesson in which the behavior occurs. Failure to correct such behaviors can result in dismissal from the course.

k. Operation Study: At Clayton State University, we expect and support high motivation and academic achievement. Look for Operation Study activities and programs this semester that are designed to enhance your academic success such as study sessions, study breaks, workshops, and opportunities to earn Study Bucks (for use in the University Bookstore) and other items.

l. Build Your LinkedIn Online Presence (www.linkedin.com)

Many people underestimate the importance of having a positive online presence. Social networking sites, such as LinkedIn, can provide great ways to connect with professionals and to promote your professional online image. You can use LinkedIn to:

• Learn more about trends in specific industries and organizations • Follow industry experts and engage in meaningful conversations with your

connections • Search for jobs at www.linkedin.com/studentjobs • Connect with alumni from Clayton State University • Join groups related to your academic and career interests

Take a look at the different sections in the Online Career Guide provided by Career Services at www.clayton.edu/career to help establish your professional presence on LinkedIn. Career Services will also take a professional headshot for you during their office hours, 8:00 -5:00 (Monday-Friday) and can answer questions about your profile during their Walk-In Hours on Tuesday’s (2-4) and Wednesday’s (10-2).



Connect and Connect Plus Access: Again, you are required to have (24/7) access to the textbook content as well as CONNECT (which houses Learnsmart, an adaptive online study tool). Where and how to get these: Student Options for Purchasing AND Registering Into the Course

3. Bookstore: Your bookstore has this package which includes the print book and the Connect Code. (The Connect code you will need in order to access the online study modules is included in the package.) To register you follow the same steps as below but you enter your code.

OR: 4. Online: All DIGITAL. You can purchase Connect Plus (which includes the Ebook and

access to all the Connect/Learnsmart content, but not the print edition of the textbook) directly from the course website. • Go to http://connect.mheducation.com/class/l-orchard-fall-2016-orchard • Click the “Register Now” Button. • Enter your CSU email address. • Enter your access code, select “Buy Online”, or you can “Start Free Trial” if you

don’t have an access code. • Complete the registration form, click “Submit”

EXAMPLE:

SUPPORT: If you need any Technical Support (forgotten password, wrong code, etc) please contact McGraw-Hill Education Customer Experience Group (CXG) at

(800)331-5094(PleasebesuretogetyourcasenumberforfuturereferenceifyoucalltheCXGline.)FAQs:http://www.connectstudentsuccess.com/



Chapters, Modules, Software and Cases in the textbook to be covered (tentative list): Ch. 8: Acquisition and Expenditure Cycle Ch. 9: Production Cycle Ch. 10: Finance and Investment Cycle Module D: Internal Audits, Governmental Audits, & Fraud Examinations Module F: Attributes Sampling Module H: Auditing and Information Technology ACL: Auditing Software (comes with the textbook) Case: Andersen Case: PTL Club Case: General Motors Case: HealthSouth Case: KPMB Case: Parmelat Case: General Electric Case: Satyam Computer Services, Ltd.



I. Course Description Applicationofaccountingtheoryandpracticeforcontemporaryfinancialaccountingissuesinthecurrentenvironmentwithemphasisoncomputer,research,oral,andwrittencommunicationskills.

Course Prerequisite: Graduate Standing

II. Course Learning Objectives and Outcomes Theever-changingbusinessenvironmentandtheglobalizationoftheeconomyhasaffectedtheskillsnecessarytobeasuccessfulaccountantandhascausedaccountingeducatorstodevelopnewmethodsfordeliveringandcommunicatingaccountingeducation.Emphasisisnowbeinggiventodevelopmentofcriticalthinkingskills,abilitytoidentifyandapplyrelevantaccountingprinciplestosolvecontemporaryfinancialreportingproblems,abilitytorenderjudgementintheapplicationofappropriateaccountingstandardsgiventheimpactsofalternativeaccountingmethodsonfinancialstatements,abilitytoanalyzeacompany'squalityofearningsandfinancialposition,theinternationaldimensionsofaccounting,theincorporationofethicsintothecurriculum,thedevelopmentofcomputer,research,cooperative,andcommunicationskills.

Thiscoursefocusesontheabovepremises.Specifically,uponcompletionofthecourse,thestudentshouldbeableto:

Professor: Dr. Adel M. Novin Office: Room T254 College of Business Office Hours: Tuesday and Thursdays 12:40-2:00 PM; 3:30-4:50 PM; and by appointment Telephone:678-466-4508 Fax:678-466-4599 Email:[email protected]

Mission:TheMissionoftheCollegeofBusinessatClaytonStateUniversityisto:

q Prepareadiversestudentbodyforbusinessandprofessionalcareersbyprovidingahighqualityandinnovativeeducation.

q Provideastudent-centeredenvironmentenrichedbytheuseoftechnology,experience-basedlearning,andactivecommunityservicetoenhancestudentlearning.

q Supportfacultyinappliedandinstructionalresearchandservicetotheprofession.q ServeprimarilythemetropolitanAtlantaareawhilestayingconnectedtotheglobalcommunity.ClaytonState’sbusinessprogramisaccreditedbytheAACSBInternational,themostprestigiousinternationalaccreditationbodyforbusinessprograms.

ACCT66xx Fall2017

CRN FullTermSession



1) Identify,explain,andapplyappropriateaccountingtheories,principles,concepts,andtechniquestosolvecontemporaryfinancialreportingproblems.

2) Exercisejudgementintheapplicationofaccountingstandardsandreportfinancialeventsinagenerallyacceptedmannergiventheimpactsofalternativeaccountingmethodsonfinancialstatements.

3) IdentifythebasicdifferencesbetweentheGenerallyAcceptedAccountingStandards(GAAP)intheUnitedStatesandtheInternationalFinancialReportingStandards(IFRS).

4) Demonstrateabilitytoundertakeresearchandanalyzefindings,effectivelyutilizecomputerandoralandwrittenskillstocommunicateresearchfindingsandprocessaccountinginformationinethicalmanner.

Note: Toassist you in preparing for senior exit exams, you are strongly urged to retain course and textmaterials,suchasclassnotes,handouts,andPowerPointfilesfromyourbusinesscoreandmajorrequiredclasses.

III. Competencies Inadditiontotheabovelearningobjectives,thiscourseintendstoemphasizethefollowingcompetencies:


1.ComputerSkills

Usingtechnologyforprocessingaccountinginformation

UseofExcelforprocessingcycle Gradingassignmentsandexams


Organizingandanalyzinginformationinalogicalwayincludingskilldevelopmentandpractice.

Classdiscussion,&assignments AssignmentsandExams

3.Research&CommunicationSkills



Undertakeresearch,analyzefindings,andcommunicatethefindingsinwritingandpresentationtoclass.

Researchassignments Gradingassignments

III. Course Materials: 1) FinancialAccountingTheoryandAnalysis:TextandCases,11thorrecentEdition,byJackM.Cathey,

MyrtleW.Clark,RichardG.Schroeder.Publisher:JohnWiley&Sons.

2) Excel,andWord:YoumayinstallthelatestversionsofAccess,Excel,andWordonyourlaptopatnochargeatClaytonState’sHUBStudentSoftwareSupportServiceslocatedonthelowerleveloftheLibrary.

3) PerCSUCourseITPChoicePolicy/Requirements,eachCSUstudentisrequiredtohavereadyaccessthroughoutthesemestertoanotebookcomputerthatmeetsfaculty-approvedhardwareandsoftwarerequirementsforthestudent'sacademicprogram.Seehttp://itpchoice.clayton.eduforfulldetailsofthispolicy.

V. Grading Thegradeforthecoursewillbedeterminedbaseduponthefollowingmeasures:

Points Weight

ComputerProject 100 10%

ResearchpapersandPresentation 300 30%

Classdiscussion 100 10%

Exams 500 50%

Total 1000 100%

Coursegradewillbeassignedonthefollowingbasis:

A Excellent 90%&above

B AboveAverage 80%to89%points



C Average 70%to79%points

D Poor 60%to69%points

F Failure Below60%points

a.AccountingCycleProject

Anaccountingcycleprojectisscheduledforthecourse.Theprojectincludesalltasksthataretobeperformedinacompleteaccountingcyclefromthebeginningtotheend.TheworkwillbeperformedonExcel.YouwillbesubmittingyourcompletedprojectthroughDropboxonD2L.

b.ResearchandPresentation

Threeresearchassignmentsareassignedandoneshouldbepresentedtoclass.Herearesomeguidelinesforeffectivepresentation:http://aces.nmsu.edu/directory/eSource/view_resource.php?resource_id=490

c.ClassAttendance&Participation

Classattendanceisrequired.Youractiveclassparticipationwillbeconsideredinassigningthefinalgradeforthecourse.Activeparticipationconsistsofparticipatinginclassdiscussions,expressingviewpoints,answeringquestions,completingclassactivities,andaskingprobingquestions.

d.Examinations

Twomidterm exams and one semi comprehensive final exam are scheduled. Examsmay consist ofmultiple-choicequestions,shortessayquestions,and/orshortproblems.

e.Importantdates:

August 16th Class starts Sep. 20th Test 1 Oct. 7th Last day to withdraw from the course and receive a W grade Oct. 11th Fall Break (No class) Nov. 17th Test 2 Nov. 24th Thanksgiving (No class) Dec. 4th Q/A Session for the Final Exam Dec. 5th Last Day of Classes Dec.6th FinalExam



f.StudyAssignments

Youareresponsibleforeverythingintheassignedchaptersfromthetextbook,whetherIcoveritinclassornot.Ifasubjectwasnotreasonablyimportant,itwouldnotbeinthetextbook.Itisyourresponsibilityto read the assigned chapters by the scheduled dates on the last page of this syllabus. If you needclarificationofanypointinthetextbookpleaseasktheminclassorduringofficehours.

g.CometotheCAS@CSU

Throughoutthefall,spring,andsummersemesters,theCenterforAcademicSuccess(CAS)providespersonalizedone-on-onepeerandprofessionalstafftutoringinover100coresubjects.WearelocatedinEdgewaterHallSuite276.TheCASalsooffersmoderatedstudygroups,informalstudysessions,acomfortablestudyenvironment,astudentstudylounge,andit’sallfree!Comeseeusifyouneedhelp,comeBEatutorifyoudon’t.Don’twaituntilit’stoolate.AttheCAS,youracademicsuccessisrightaroundthecorner!Formoreinformationyoucane-mailus!thecas@clayton.edu

VI.CoursePolicies

a. Exam Policies 6. Failuretotakeanexaminationonthescheduleddatewillresultinanexaminationscoreofzero.If

youmiss theexamforanunexcused reason,yourzeroscorewill sustain. Incaseamakeup isrequired,thestudentwillhavenorecourseastothedifficultyofthemake-upexamandthetimingofthemakeupexam.

7. Studentsareexpectedtocometothecomputerapplicationpartofeachexamwithalaptopthat:(a)meetstheuniversityrequirement,

(b)isinworkingcondition,and

(c) has the necessary software for taking the exam. PLEASE TEST YOUR LAPTOP AND THEREQUIREDSOFTWAREFORTHEEXAMBEFORECOMINGTOTHEEXAM.

8. Examtimewillnotbeextendedbecauseyouarelate.Planaheadtoarriveinsufficienttime.9. Turnoffallaudiblepagersandcellphonesbeforeenteringclassorexams.10. Onlyregularcalculatorsareallowedforthetest.Phonecalculatorsarenotallowed.

b. Attendance and Punctuality 20. Regularattendanceandpunctualityareexpectedandnecessarytoattainmaximumsuccess in

yourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.21. Latearrivalstoclassandearlyexitsfromclassaredisruptivetootherstudentsandtheinstructor.

Therearetimeswhenyoursafety,orthesafetyofothers,maymeanyouwillbelateforclass.This is reasonable and acceptable. Any consistent or pattern of absence or lateness will beconsideredinevaluatingfinalgrades.




c. Communication 26. AllcorrespondencewillbethroughtoyourprivateCSUemailaccount.27. Failure to read/respond to email does not relieve you of responsibility for knowledge of

assignments,ortheconsequencesofanychangesinanycourse/learnerrequirements.28. It is your sole responsibility to insure your computer and email account are functioning and

current.WhenyouareconfrontinganycomputerrelatedproblemscontacttheHUBtocorrecttheproblem.

d. Build Your LinkedIn Online Presence (www.linkedin.com) Manypeopleunderestimatetheimportanceofhavingapositiveonlinepresence.Socialnetworkingsites,suchasLinkedIn,canprovidegreatwaystoconnectwithprofessionalsandtopromoteyourprofessionalonlineimage.

YoucanuseLinkedInto:

• Learnmoreabouttrendsinspecificindustriesandorganizations• Followindustryexpertsandengageinmeaningfulconversationswithyourconnections• Searchforjobsatwww.linkedin.com/studentjobs• ConnectwithalumnifromClaytonStateUniversity• Joingroupsrelatedtoyouracademicandcareerinterests

e.Dress(notapplicableinsummerterm)

Animportantelementtobeingaprofessionalisdressing.Knowinghowtodressprofessionallywillhelpyoumakegreatfirstimpressionsandestablishcredibilitythroughoutyourcareer.Asaresult,TheCollegeofBusinesshasinstitutedaProfessionalDressDayforALLBusinesscourses.YouwillbeinformedaboutProfessionalDressDays for this semester by College of Business through email. Pictures of properlydressedstudentscanbefoundat:Business.clayton.edu/dressforsuccess.htm

f.JimWoodandDean’sDistinguishedExecutiveSpeakersSeries(notapplicableinsummerterm)

TheJimWoodandDean’sDistinguishedExecutiveSpeakerSeriesprovidesaforumforGeorgia’smostcelebratedbusinesspersonalitiestoengageininsightfuldiscussionwithtomorrow’sbusinessleaders.Ourgoal is simple, to forge bonds between Georgia’s business leaders and our students while ensuringstudentsgaininsightsintocurrentbusinesstrendsandcorporatestrategies.Asaresult,youarerequiredtoattendatleastoneJimWoodSpeakersSerieseventthissemester.PleasetakeyourLakerIDcardtotheeventwithyou. This is theonlywayyouwillbeable to“sign in” toourcomputerizedattendancesystem.Youcanfinduptodateinformationonthespeakers,times,andlocationsat:



http://business.clayton.edu/speakers.htmandhttp://business.clayton.edu/COB_Nuti_Lecture_Flyer.pdf

g. Disruptive Classroom Behavior1 Disruptive behavior in the classroom can negatively effect the classroom environment as well as the educational experience for students enrolled in the course. Disruptive behavior is defined as any behaviors that hamper the ability of instructors to teach or students to learn. Common examples of disruptive behaviors include, but are not limited to: · Eating in class · Monopolizing classroom discussions · Failing to respect the rights of other students to express their viewpoints · Talking when the instructor or others are speaking · Constant questions or interruptions which interfere with the instructor’s presentation · Overt inattentiveness (e.g., sleeping or reading the paper in class) · Creating excessive noise · Entering the class late or leaving early · Use of pagers or cell phones in the classroom · Inordinate or inappropriate demands for time or attention · Poor personal hygiene (e.g., noticeably offensive body odor) · Refusal to comply with faculty direction Students exhibiting these types of behaviors can expect a warning from the instructor or dismissal for the lesson in which the behavior occurs. Failure to correct such behaviors can result in dismissal from course.

h. Academic Integrity and Adherence to University Policy and Procedures StudentsmustabidebypoliciesintheUniversityCatalog,StudentHandbook,and,ifapplicableprogramhandbook.ExcerptedfromtheStudentCodeofConductandRegulation:


H. No student will receive or give assistance not authorized by the instructor in the preparation of any assignment, essay, laboratory report, or examination to be submitted as a requirement for an academic course.

I. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

J. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be give at any subsequent date in any course of study offered by the University, without authorization from the instructor.

K. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

L. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondonedbytheinstructorinpreparingacademicassignments.

M. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests, presentations and other similar assignments must be the work of the studentsubmittingthem. Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.



i. Alternative Format / Disabilities Services Toobtainthisdocument(oranydocumentintheCollegeofBusiness)inanalternativeformat,contacttheDisabilityServicesCoordinatorat(678)[email protected].

j.TheCSUpolicyconcerningchildreninclassesandon-campus

24. Childrenarenotpermittedinclassrooms.25. Facultywillnotallowchildrentobepresentintheirclassrooms.Ifastudentbringschildrento

class,thestudentandchildrenmustbetoldtoleavetheclassroom.26. Unattendedchildrenwillnotbepermittedon-campus(inhallways,thegym,thelibrary,outside

ofbuildings,etc.).27. PublicSafety(678-466-5445)willbenotifiedifunattendedchildrenareobservedoncampus.If

facultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.

28. Parents are referred to Student Life (678-466-5433) for information concerning off-campuschildcare

k.HardshipWithdrawal

Studentswhoexperienceanunexpectedeventorcircumstancebeyondtheircontrolthatdirectlyinterfereswiththeirabilitytocontinuetomakesatisfactoryprogressinclasses,suchasseriousillnessesorunexpectedmajorlifeevents,maypetitiontheDeanoftheirmajorforahardshipwithdrawalfromallclasses.Inordertobeconsideredforahardshipwithdrawal,thestudentmusthavebeenpassingallcoursesatthetimethattheemergencyorotherhardshiparoseandnotifyhisorherinstructorsorotherUniversityofficialsaboutthehardshipsituationassoonaspossibleafteritarose(perUniversityandBORpolicy,―passingisdefinedasagradeof―Dorabove).Hardshiprequeststhatarenotfiledinatimelymanneraresubjecttodenialevenifthestudentwaspassingandthehardshipwaslegitimate.Studentswhoattendanyclassesthroughtheendofatermandcompleteallcourserequirements(i.e.finalprojectorexam)arenoteligibleforhardshipwithdrawal.Ifyouhavetakenafinalexaminanyofyourcourses,youmaynotrequestahardshipwithdrawal.Formoreinformationgotohttp://www.clayton.edu/registrar/Withdrawal

l. Course Changes This syllabus provides a general plan for the course. The professor reserves the right to make changes to the syllabus and/or course schedule; including, but not limited to: assignments, time tables, examinations, project, etc., in order to accommodate the needs of the class as a whole and/or to fulfill the goals of the course.

m.StudyAssignments

The following table provides a detailed checklist of topics and reading assignments by chapter. The professor reserves the right to make changes to the syllabus and/or course schedule; including, but not



limited to: assignments, time tables, examinations, etc., in order to accommodate the needs of the class as a whole and/or to fulfill the goals of the course. IV. Course Outline

CHAPTER1:TheDevelopmentofAccountingTheory

1. TheEarlyHistoryofAccounting2. AccountingintheUnitedStatessince19303. TheRoleofEthicsinAccounting4. InternationalAccountingStandards5. Cases6. FASBASCResearch7. RoomforDebate

CHAPTER2:ThePursuitoftheConceptualFramework

1. TheEarlyTheorists2. EarlyAuthoritativeandSemi-AuthoritativeOrganizationalAttemptstoDevelopthe

ConceptualFrameworkofAccounting3. TheFASB'sConceptualFrameworkProject4. Principles-BasedversusRules-BasedAccountingStandards5. InternationalConvergence6. Cases7. FASBASCResearch8. RoomforDebate

CHAPTER3:InternationalAccounting

1. InternationalBusinessAccountingIssues2. TheDevelopmentofAccountingSystems3. PreparationofFinancialStatementsforForeignUsers4. TheInternationalAccountingStandardsCommittee5. TheIFRSFoundationConstitution6. TheUsesofInternationalAccountingStandards7. TheIASCandtheIOSCO8. TheIASBAnnualImprovementsProject9. TheUseofIASCStandards10. TheIASB–FASBConvergenceProject11. TheEffectsofInternationalversusU.S.GAAPAccountingStandards12. StandardsOverload13. FrameworkforthePreparationandPresentationofFinancialStatements14. IASNo.1andIFRSNo.115. Cases



16. FASBASCResearch17. RoomforDebate

CHAPTER4:ResearchMethodologyandTheoriesontheUsesofAccountingInfo.

1. ResearchMethodology2. TheOutcomesofProvidingAccountingInformation3. TheRelationshipamongResearch,Education,andPractice4. Cases5. FASBASCResearch6. RoomforDebate

CHAPTER5:IncomeConcepts

1. TheNatureofIncome2. IncomeRecognition3. EarningsQuality,EarningsManagement,andFraudulentFinancialReporting4. Cases5. FASBASCResearch6. RoomforDebate

CHAPTER6:FinancialStatementI:TheIncomeStatement

1. TheEconomicConsequencesofFinancialReporting2. IncomeStatementElements3. StatementFormat4. ProposedFormatoftheStatementofComprehensiveIncome5. TheValueofCorporateEarnings6. InternationalAccountingStandards7. Cases8. FASBASCResearch9. RoomforDebate

CHAPTER7:FinancialStatementsII:TheBalanceSheetandtheStatementofCashFlows

1. TheBalanceSheet2. FairValueMeasurementsunderSFASNo.1573. ProposedFormatoftheStatementofFinancialPosition4. EvaluatingaCompany'sFinancialPosition5. TheStatementofCashFlows6. FinancialAnalysisofCash-FlowInformation



7. InternationalAccountingStandards8. Cases9. FASBASCResearch10. RoomforDebate

CHAPTER8:WorkingCapital

1. DevelopmentoftheWorkingCapitalConcept2. CurrentUsage3. ComponentsofWorkingCapital4. FinancialAnalysisofaCompany'sWorkingCapitalPosition5. InternationalAccountingStandards6. Cases7. FASBASCResearch8. RoomforDebate

CHAPTER9:Long-TermAssetsI:Property,Plant,andEquipment

1. Property,Plant,andEquipment2. FinancialAnalysisofProperty,Plant,andEquipment3. InternationalAccountingStandards4. Cases5. FASBASCResearch6. RoomforDebate

CHAPTER10:Long-TermAssetsII:InvestmentsandIntangibles

1. InvestmentsinEquitySecurities2. InvestmentsinDebtSecurities3. ImpairmentofInvestmentsinUnsecuritizedDebt4. TransfersofFinancialAssets5. Intangibles6. FinancialAnalysisofInvestmentsandIntangibles7. InternationalAccountingStandards8. Cases9. FASBASCResearch10. RoomforDebate

CHAPTER11:Long-TermLiabilities

1. TheDefinitionofLiabilities



2. RecognitionandMeasurementofLiabilities3. DebtversusEquity4. ClassificationofLong-TermDebt5. OtherLiabilityMeasurementIssues6. TroubledDebtRestructurings7. InternationalAccountingStandards8. Cases9. FASBASCResearch10. RoomforDebate

CHAPTER12:AccountingforIncomeTaxes

1. HistoricalPerspective2. TheIncomeTaxAllocationIssue3. SFASNo.1094. FinancialAnalysisofIncomeTaxes5. InternationalAccountingStandards6. Cases7. FASBASCResearch8. RoomforDebate

CHAPTER13:Leases

1. AccountingforLeases2. FinancialAnalysisofLeases3. InternationalAccountingStandards4. Cases5. FASBASCResearch6. RoomforDebate

CHAPTER14:PensionsandOtherPostretirementBenefits

1. HistoricalPerspective2. AccountingforthePensionFund3. TheEmployeeRetirementIncomeSecurityAct4. OtherPostretirementBenefits5. SFASNo.1326. SFASNo.1587. FinancialAnalysisofPensionandOtherPostretirementBenefits8. InternationalAccountingStandards9. Cases10. FASBASCResearch



11. RoomforDebate

CHAPTER15:Equity

1. TheoriesofEquity2. DefinitionofEquity3. ReportingEquity4. FinancialAnalysisofStockholders'Equity5. InternationalAccountingStandards6. Cases7. FASBASCResearch8. RoomforDebate

CHAPTER16:AccountingforMultipleEntities

1. BusinessCombinations2. AccountingforBusinessCombinations3. BusinessCombinationsII4. TheoriesofConsolidation5. NoncontrollingInterest6. DrawbacksofConsolidation7. Special-PurposeEntities8. VariableInterestEntities9. SegmentReporting10. ForeignCurrencyTranslation11. InternationalAccountingStandards12. Cases13. FASBASCResearch14. RoomforDebate

CHAPTER17:FinancialReportingDisclosureRequirementandEthicalResponsibilities

1. RecognitionandMeasurementCriteria2. AreasDirectlyAffectedbyExistingFASBStandards:SupplementaryInformation3. OtherMeansofFinancialReporting4. OtherUsefulInformationforInvestment,Credit,andSimilarDecisions5. SecuritiesandExchangeCommission6. EthicalResponsibilities7. InternationalAccountingStandards8. Cases9. FASBASCResearch10. RoomforDebate



ACCT66XXCOMMERCIALLAWFORACCOUNTANTS

ACCT66XX

CRNXXXXXX

PROFESSOR:TBD

OFFICEHOURS:TBD

OFFICE:COB-TBD;TELEPHONE:678-466-XXXX;FAX:678-466-4599;EMAIL:[email protected]

ThiscourseisofferedONLINEthissemester.Amandatoryorientationwillbeheld_____________.

COURSEDESCRIPTION

Thisisagraduatelevelcoursedesignedforthestudyofthelegalaspectsofdisputeresolution,salescontracts,negotiableinstruments,agency,partnerships,corporations,andpropertyforthepurposeofexpandingthestudents’understandingofthelegalrightsandliabilitiesintheordinarycourseofbusiness.

COLLEGEOFBUSINESSMISSIONSTATEMENT

1.Prepareadiversestudentbodyforbusinessandprofessionalcareersbyprovidingaqualityeducation.

2.Provideastudent-centeredenvironment,enrichedbyexperienced-basedlearning,activecommunityservice,andtheuseoftechnologytoenhancestudentlearning.

3.Supportfacultyinappliedandinstructionalresearchandservicetotheprofession.

4.ServeprimarilythemetropolitanAtlantaareawhilestayingconnectedtotheglobalcommunity.



COURSELEARNINGOBJECTIVES

1. Tofamiliarizestudentswiththelegalconcepts,theoryandcodificationoflawintegraltothestudyofcommercialtransactions.

2. Tohavestudentsdevelopanunderstandingofthenatureoflaw,itssourcesandfunctions,andoftherelationshipbetweenlawandgovernment,lawandsociety,andlawandbusiness.

3. Toprovidestudentswithanunderstandingofthesubstantivelawinthefollowingareas:

a.tounderstandpropertyconceptsincludingthedistinctionbetweenthepassageoftitleandriskofloss. b.tobeabletocompareandcontrastthevariousformsofbusinessorganizations,inordertoappreciatethefactorstoconsiderinmakingaselection. c.todevelopanunderstandingofhowcontractsforthesaleofgoodsareformed,implemented,andhowtheyareremediedinthecaseofabreach. d.tobecomefamiliarwiththerulesaffectingnegotiableinstruments,banking,andelectronictransfers. e.tounderstanddebtors’andcreditors’rightsindealingwithsecuredtransactionsandbankruptcy.

4. Tohavestudentsknowaboutthelegalproblemsmanagersmayincurintheirdailyactivities,andwhenprofessionalconsultationiswarrantedinpreventing,aswellasresolvinglegaldifficulties.Duringthetermofthecourse,studentswillusecriticalthinkingskillstoanalyzecasesanddistinguishrelevantfacts,exploretheuseoftechnologytoaccessonlinelegalresources,balancequestionsofbusinessethicsastheyrelatetolegaldisputesandimprovecommunicationskillsthroughactiveparticipationinonlinecasediscussions.

GRADECOMPOSITION

Yourgradeinthisclasswillbecomprisedofvariouspartsearningpointstotaling1000pts.Fourassessmentexamswillbegivenduringthesemesterandeachtestwillcount for175points.Thefinalexamwillbenon-cumulative.Therewillbetwopapersassignedduringthetermthatwillcumulativelycountfor200points.Theremaining100pointsofyourgradeconsistsofyouronline“participation”grade.

Extra-CreditOpportunities:Theremaybeopportunitiesforextracreditthroughoutthesemesterthatwillbeassignedastheybecomeavailable.

ThefinalGRADEinthecoursewillbecalculatedasfollows:



A=90-100%

B=80-89%

C=70-79%

D=60-69%

F=59%orless.

PARTICIPATIONItistheresponsibilityofstudentstochecktheirCSUemailANDGaVIEW/D2Lregularly.Youwill

getcredit forparticipation inon-linediscussions, readingsandassignments. THEREARENOEXCUSEDABSENCES.

Inselectinganonlinecourseapproachtolearningthecoursematerial,youhavedecidedthatan independent study approach to this coursewillworkwell for you. This classmeets on the CSUcampusonlyonetime.Inanonlinecourseyouwillbelearningoutsideofatraditionalcollegeclassroomenvironment.Therefore,trulyextraordinarydisciplinemustbeexercised.Theinstructorisavailabletoadviseandassistyou,butyoumuststudyALLassignedtextbookchaptersandotherassignedcoursereadings in order to succeed. This approach gives you a lot of freedom to studywhen you choose.However,keep inmind that typicallya studentmustdevoteapproximately12hoursaweek to theassignedreadingsandsubsequentstudyforeachexaminationtoearnaCgradeorbetter.Lesstimedevotedtothiscoursemayresultinanunsuccessfulexperienceandalowercoursegradethandesired.

Changes to testdatesorassignedmaterialswillbeemailed tostudentsat theircampusemailaccount.Noticedeliveredbyemailconstitutesofficialnoticetotheclass.Studentsareresponsible forcheckingtheircampusemailaccountsregularly.AllgradeswillbepostedonGeorgiaVIEW/D2L.

EvaluationofCourseandInstructor:From_______________,courseandinstructorevaluationsmustbeprepared.StudentparticipationwiththeseevaluationsiscriticalifClaytonStateistoprovideaqualityeducation.

ANTICIPATEDTESTDATESANDCHAPTERCOVERAGE

Test1 Date Chapters1,10,11and12

Test2 Date Chapters28,29,30,31and32





Testswillbeobjective,withmultiplechoiceandtrue/falsequestions.Studentsareresponsibleforallmaterialinassignedchaptersunlessotherwisenoted.Testsarecomprisedofmaterialderivedfromassignedreadings.AllexamsaregivenonlineonthedatesindicatedabovethroughGaVIEW/D2LwhichmaybeaccessedthroughtheSWANlinkintheUniversity’swebsite(clayton.edu).Theexamswillbeavailableduringtheentireday.Allexamswillbe“closed”bookwithoutuseofanyoutsidematerialsandassistance.Pleaseemailmeinadvanceifthereareanyconflictswiththeexamdates.Makeupexamsarediscouraged,however,validexcusesmayprovideabasisforanaccommodationinthetestdate.

OFFICEHOURS

Varies.

REQUIREDMATERIALS

Therequiredtextsforthiscourseis:

• BusinessLaw,byJamesF.Morgan,5thedition,BVTPublishing(2015).ISBN:978-1-62751-346-3.

• TheUniformCommercialCodeMadeEasy,byRobertM.Levine,(2011).ISBN:978-0-615-30835-7

Hereisalinktothepublisher'swebsite:https://www.bvtpublishing.com/instructors/fdoc.SeeFirstDayofClassMemofromBVTPublishing.

COMPUTERUSEINTHISCOURSE

StudentsarerequiredtohavereliableaccesstoacomputerthatcanaccessGeorgiaVIEW/D2LthroughtheInternet.Studentswillmakeregularremoteuseoftheircomputerstoaccesscourse-relatedemail,exams,coursewebsitesandcompleteInternetassignments.

ANTICIPATEDCOURSECOVERAGE



Thecoursewillcoverthefollowingportionsofthetext.Chapterswillbetakenintheorderstatedbelowunlessotherwiseindicated.SpecificreadingassignmentswillbeannouncedonlineinD2L.

Chapters1,10,11,12,28,29,30,31,32,21,22,23,33,34,35,36,37,38and39

DISHONESTY/CONDUCTDishonestyofanykindwillresultinazerofortheassignmentandmayresultinafailinggradefor

thecourse.AnyincidentofstudentdishonestywillbereportedtotheDean’sOffice.FurtheractionmaybetakenpursuanttothepoliciesoftheUniversity.Seealso:CSUConductCodeandJudicialProcedure

AcademicintegrityisofparamountimportanceatClaytonState.StudentsareexpectedtoabidebytheStudentCodeofConductasoutlinedintheUniversity’sofficialStudentHandbook.

Studentsareexpectedtoconductthemselvesinamannerthatevidencesrespectforstudents,theinstructorandthelearningenvironment.StudentsmustabidebypoliciesintheCSUCatalog&StudentHandbook.ClickonthislinktoreadtheClaytonStateUniversityBasicUndergraduateStudentResponsibilitiesStatement.

MID-TERMPROGRESSREPORT

Themid-termgradeinthiscourse,whichwillbeissuedby____________________,reflectsapproximately20%oftheentirecoursegrade.Basedonthisgrade,studentsmaychoosetowithdrawfromthecourseandreceiveagradeof"W."Studentspursuingthisoptionmustfilloutanofficialwithdrawalform,availableintheOfficeoftheRegistrar,orwithdrawon-lineusingtheSwanbymid-term,whichoccurson_______________.Instructionsforwithdrawingareprovidedatthislink.

Thelastdaytowithdrawwithoutacademicaccountabilityis______________________.

OTHERPOINTS

Pleasenotethefollowingdatesofspecialsignificance:

Orientation Date

“NoShow”Deadline Date

LastDaytoWithdraww/oAcad.Accountability Date

TermPaperDeadline–ToBeAssignedinD2L Date



TermPaper#2Deadline–BookReport Date

LastDayofClasses Date

COLLEGEOFBUSINESSSPEAKERSERIES:

TheJimWoodSpeakerSeriesandtheDean’sDistinguishedSpeakerSeriesprovideaforumforGeorgia’s most celebrated business personalities to engage in insightful discussion with tomorrow’sbusinessleaders.Ourgoalissimple,toforgebondsbetweenGeorgia’sbusinessleadersandourstudentswhileensuringstudentsgaininsightsintocurrentbusinesstrendsandcorporatestrategies.Asaresult,youarerequiredtoattendatleastoneJimWoodSpeakersSerieseventthissemester.PleasebringyourLakerIDcardtotheeventwithyou.Thisistheonlywayyouwillbeableto“signin”toourcomputerizedattendancesystem.Seatingislimitedandprovidedonafirst-come-first-servedbasis.Thedoorsclose5minutesaftertheSeriesbeginsandlatecomersaredeniedaccess.

Seehttp://business.clayton.edu/speakers.htmforup-to-dateinformationonthespeakers,timesandlocations.

WEATHER

Duringemergencyweathersituations,informationaboutClaytonState’splanswillbeavailableon theUniversity’swebpage (www.clayton.edu), throughemails sentdirectly to all faculty, staff andstudents,ontheUniversityRelationsFacebookandTwitteraccounts,andthroughtheUniversity’smaintelephonenumber(678)466-4000.Inaddition,thefourmajorAtlantanetworktelevisionstations(ABC,CBS,NBC,andFox),All-News106.7WYAY-FMandWSB-AM(750)radiowillalsobenotifiedfortheirschoolclosingannouncements.

THINGSTHATMAKENOISE

Students should turn off cell phones, Nextel radios, pagers or other similar devices duringorientationorclass“times”,ifany.Theuseofsuchdevicesduringtesttakingisstrictlyprohibited.

EMAILCOURTESY

Inanefforttohelpguardagainstconfusion,computervirusesandjunkemail,pleaseincludethephrase“studentquestion”inthereferencelineofanyemailmessage.Alsoincludewhatsection(class)youarein.Pleasebesuretoincludeyournameonallstudentemails.Youwouldbeamazedbyhowmanypeopledon’tdothis.Keepinmindthatifyouclick“reply”toanemailthatIhavesenttotheentireclassthenyourresponsewillalsogotoall.Youneedtosenda“newmessage”to________________sendamessageonlytotheProfessor.



ACCT66XX

CorporationandPartnershipTaxation

ProposedSyllabus

Professor: AndrewM.SbaragliaPh.D. Telephone: 678-466-4530OfficeHours: Mon&Wed3:00pmto5:30pm Fax: 678-466-4599Office: CollegeofBusinessT253 Email: [email protected]

Mission:TheMissionoftheSchoolofBusinessatClaytonStateUniversityisto:

• Prepareadiversestudentbodyforbusinessandprofessionalcareersbyprovidingahighqualityandinnovativeeducation.

• Provideastudent-centeredenvironmentenrichedbytheuseoftechnology,experience-basedlearning,andactivecommunityservicetoenhancestudentlearning.

• Supportfacultyinappliedandinstructionalresearchandservicetotheprofession.

• ServeprimarilythemetropolitanAtlantaareawhilestayingconnectedtotheglobalcommunity.

CourseDescription:

Anintroductiontothestudyoftaxationforbusinessentities.Thiscoursefocusesonfederaltaxlawsandregulations,astheypertaintobusinessentities.Taxformsandsoftwareareusedtodeterminetheappropriatetaxesforvariouscases.PrimaryemphasisisonCandScorporationsandpartnerships.Thecourseincludesthebasicanalysisofplanningandcomplianceofmostformsofcorporateandpartnershiporganization,operations,mergersanddissolutions.Taxstrategiesandimplicationsforbusinessdecision-makingandfinancialplanningareanalyzed.Professionalethicsinvolvingtaxpracticesareemphasized.

Pre-Requisites:ACCT3250withaminimumgradeofCandadmissiontotheMastersofBusinessAdministrationprogram.



CourseObjectivesandLearningOutcomes:

Taxesareanimportantpartofbusinessandtheaccountingprofession.Onceyoubecomeanaccountantpeoplewillalwaysasyouabouttaxes,evenifyouareanauditororcostaccountant.Theobjectiveofthiscourseistoprovidethestudentwithasolidintroductiontothetaxationofcorporations,partnerships,estates,andtrusts.

Notes:

1) Thiscourseistimeconsumingandrequiresconsiderableamountoftime,effort,andpreparationonyourpartonadaily/weeklybasis.Otherwiseyoumayendupwithdisappointingresults.Donotwaituntiljustbeforehomework,quiz,orexamdeadlinetogethelp.Gethelppromptly,ifneeded.

2) Inordertoavoidanypressureonthestudentsinthelaterpartofthecourse,theinstructorwishestousetheclasstimeasefficientlyandeffectivelyaspossible.Thus,itisimperativethatyoureadandattemptaproblembeforeaskingquestionsaboutitinclass.Homeworkwillbereleasedaboutoneweekbeforethedeadlineinordertoallowyoutoread,attempt,andbringyourquestionstoclassbeforethedeadline.Theinstructorcan’tslowdownthepaceoftheclassjustbecauseoffewstudentswhoevendon’treadorattempttheproblemsbeforeaskingquestionsaboutitinclass.Youarewelcomedtobringyourquestionstomeduringofficehoursaswell.

3) Inordertoavoidanymisunderstanding,pleasereadthecoursepolicyinregardtomissinganexam“UnderExamPolicy”andthecoursepolicyinregardtosharingyourworkwithotherstudentsunderthe“AcademicIntegrityandAdherencetoUniversityPolicyandProcedures”inthelaterpartofthissyllabus.

Toassistyouinpreparingforseniorexitexams,youarestronglyurgedtoretaincourseandtextmaterials,suchasclassnotes,handouts,andPowerPointfilesfromyourbusinesscoreandmajorrequiredclasses.



Competencies:

Inadditiontoachievingthecourselearningobjectives,thiscourseintendstoenhancethefollowingcompetenciesinstudents:


1.BusinessEthics

Importanceofbusinessethicsandhowethicsinfluenceorganizationalandindividualactions



a.Abilitytoorganizeandanalyzeinformationinalogicalway


Exams&homework

b.Abilitytoread&interpretfinancialinformation


Exams&homework

c.Developtheabilitytoanalyzethestrengths,weaknesses,opportunities,andthreatsfacinganorganization


Exams&homework

CourseMaterials:

a. Textbook:South-WesternFederalTaxation2018:Corporations,Partnerships,EstatesandTrusts,41stEditionbyWilliamH.Hoffman,Jr.,DavidM.Maloney,WilliamA.Raabe,JamesC.Young;publishedbyCengageLearning.

ISBN-10:1337385948|ISBN-13:9781337385947

b. ExcelandWord:YoumayinstallthelatestversionsofExcelandWordonyourlaptopatnochargeatClaytonState’sHUBStudentSoftwareSupportServiceslocatedonthelowerleveloftheLibrary.Foradditionalinformationvisit:http://thehub.clayton.edu/index.php?nav=hub_services.



c.NotebookComputer:PerCSUCourseITPChoicePolicy/Requirements,eachClaytonStatestudentisrequiredtohavereadyaccessthroughoutthesemestertoanotebookcomputerthatmeetsfaculty-approvedhardwareandsoftwarerequirementsforthestudent'sacademicprogram.Seehttp://itpchoice.clayton.eduforfulldetailsofthispolicy.

Grading:


Points Weight

SpecialProject 200 20%

Quizzes 160 16%

MidtermExams 400 40%

FinalExam 240 24%

Total 1000 100%

Coursegradeswillbeassignedonthefollowingbasis:

A Excellent 90%&above

B AboveAverage 80%to89%points

C Average 70%to79%

D Poor 60%to69%

Homework:

Thepurposeoftherequiredhomeworkistoprovideyouwithtimelyfeedbackonyourunderstandingofthecoursematerial.Youwillnotbesubmittingyouranswerstothehomeworkforagrade.Answerswillbeprovidedforthehomeworkproblems.Basedonmyexperience,studentswhotakehomeworkandprojectseriouslydoverywellinthecourse.



Quizzes:

Thepurposeoftherequiredperiodicquizzesistoprovideyouwithanopportunitytoassessyourprogressthroughoutthecourseandreadinessfortheexams.Quizzescanbeannouncedorunannouncedandgiveninclassorpostedonline.

Examinations:

Twomidtermexamsandonecomprehensivefinalexamarescheduled.Examsmayconsistofmultiple-choicequestions,shortessayquestions,and/orshortproblems.Failuretotakeanexaminationonthescheduleddatewillresultinanexaminationscoreofzero.

StudyAssignments:

Youareresponsibleforeverythingcoveredintheassignedchaptersfromthetextbook,whetheritismentionedinclassornot.Ifasubjectwasnotreasonablyimportant,itwouldnotbeincludedinthetextbook.Itisyourresponsibilitytoreadtheentireassignedchaptersandattempttheassignedhomeworkproblems.Ifyouneedclarificationofanypointinthetextbook,pleaseaskyourquestionsinclassorduringofficehours.

RecommendedStudyApproach:


42. Donotmissclass

43. Donotgetbehind

44. Askallyourquestionsinclassorduringofficehours

45. Donotwaituntiljustbeforetheexamstogethelp.Gethelppromptly,ifanyneeded.

46. Participateinclassdiscussions

47. Readtheentireassignedchapterbeforeaparticularclasssessiontogetanoverviewofthesubjects.



48. Itisextremelyimportantthatyouworkthehomeworkproblemstothebestofyourabilityaswemovealong.Reviewthe“ReviewProblem”attheendofeachchapterandtestyourunderstandingoftheconceptsbyworkingtheself-examinationquestionsattheendofchapters.Itwouldhelpyoutoenhanceyourproblemsolvingskillsandreinforcethemateriallearnedinthechapters.

49. Ifyouneedclarificationofanypointsfromthelectureorproblemsworkedinclass,gobackandreadthosetextsectionsindetail.Thevastmajorityoflearnerswillneedatleastthreerepetitionstoengagelong-termmemory.

50. Priortobeginningyourstudyofanewchapter,revieweachpreviouschaptertogainrepetitionanddeveloplong-termmemoryofthesubjectmatter.Thenmoveontothecurrentchapter.

ExamPolicies:

11. Failuretotakeanexaminationforanunexcusedreasononthescheduleddatewillresultinanexaminationscoreofzero.Ifyoumissanexamforanexcusedreason(e.g.,veryraresituationwithverifiabledocumentation),yourfinalexamwillbere-weightedtocountforthemissingexam.

12. Examtimewillnotbeextendedbecauseyouarelate.Planaheadtoarriveontime.

13. Turnoffallaudiblepagersandcellphonesbeforeenteringclassorexams.

14. Onlyregularcalculatorsareallowedforthetest.Phonecalculatorsarenotallowed.

AttendanceandPunctuality:

23. Regularattendanceandpunctualityareexpectedandnecessarytoattainmaximumsuccessinyourstudiesandcoursegrade.Planyourtimeandresponsibilitiesaccordingly.

24. Latearrivalstoclassandearlyexitsfromclassaredisruptivetootherstudentsandtheinstructor.Therearetimeswhenyoursafety,orthesafetyofothers,maymeanyouwillbelateforclass.Thisisreasonableandacceptable.Anyconsistentorpatternofabsenceorlatenesswillbeconsideredinevaluatingfinalgrades.

25. Anabsencedoesnotrelieveyouofresponsibilityforknowledgeofclassroomassignments,ortheconsequence,ofanychangesinanycourse/learningrequirements.Thisincludes,butisnotlimitedto,coursechanges,examinations,assignments,



submissionofanyassignment,etc.Itisyoursoleresponsibilitytofindoutwhattranspiredfromaclassmateorteammate.

Communication:

29. AllcorrespondencewillbethroughtoyourprivateCSUemailaccountortheD2Lcourseshell.

30. Failuretoread/respondtoemaildoesnotrelieveyouofresponsibilityforknowledgeofassignments,ortheconsequencesofanychangesinanycourse/learnerrequirements.

31. Itisyoursoleresponsibilitytoinsureyourcomputerandemailaccountarefunctioningandcurrent.WhenyouareconfrontinganycomputerrelatedproblemscontacttheHUBtocorrecttheproblem.

Dress(notapplicableinsummerterm):

Animportantelementtobeingaprofessionalisdressing.Knowinghowtodressprofessionallywillhelpyoumakegreatfirstimpressionsandestablishcredibilitythroughoutyourcareer.Asaresult,TheCollegeofBusinesshasinstitutedaProfessionalDressDayforALLBusinesscourses.YouwillbeinformedaboutProfessionalDressDaysforthissemesterbyCollegeofBusinessthroughemail.Picturesofproperlydressedstudentscanbefoundat:Business.clayton.edu/dressforsuccess.htm

JimWoodandDean’sDistinguishedExecutiveSpeakersSeries(notapplicableinsummerterm)

TheJimWoodandDean’sDistinguishedExecutiveSpeakerSeriesprovidesaforumforGeorgia’smostcelebratedbusinesspersonalitiestoengageininsightfuldiscussionwithtomorrow’sbusinessleaders.Ourgoalissimple,toforgebondsbetweenGeorgia’sbusinessleadersandourstudentswhileensuringstudentsgaininsightsintocurrentbusinesstrendsandcorporatestrategies.Asaresult,youarerequiredtoattendatleastoneJimWoodSpeakersSerieseventthissemester.PleasetakeyourLakerIDcardtotheeventwithyou.Thisistheonlywayyouwillbeableto“signin”toourcomputerizedattendancesystem.Youcanfinduptodateinformationonthespeakers,times,andlocationsat:http://business.clayton.edu/speakers.htm

DisruptiveClassroomBehavior:



Disruptivebehaviorintheclassroomcannegativelyaffecttheclassroomenvironmentaswellastheeducationalexperienceforstudentsenrolledinthecourse.Disruptivebehaviorisdefinedasanybehaviorsthathampertheabilityofinstructorstoteachorstudentstolearn.Commonexamplesofdisruptivebehaviorsinclude,butarenotlimitedto:

·Eatinginclass

·Monopolizingclassroomdiscussions

·Failingtorespecttherightsofotherstudentstoexpresstheirviewpoints

·Talkingwhentheinstructororothersarespeaking

·Constantquestionsorinterruptionswhichinterferewiththeinstructor’spresentation

·Overtinattentiveness(e.g.,sleepingorreadingthepaperinclass)

·Creatingexcessivenoise

·Enteringtheclasslateorleavingearly

·Useofpagersorcellphonesintheclassroom

·Inordinateorinappropriatedemandsfortimeorattention

·Poorpersonalhygiene(e.g.,noticeablyoffensivebodyodor)

·Refusaltocomplywithfacultydirection

Studentsexhibitingthesetypesofbehaviorscanexpectawarningfromtheinstructorordismissalforthelessoninwhichthebehavioroccurs.Failuretocorrectsuchbehaviorscanresultindismissalfromthecourse.

AcademicIntegrityandAdherencetoUniversityPolicyandProcedures:

StudentsmustabidebypoliciesintheUniversityCatalog,StudentHandbook,and,ifapplicableprogramhandbook.ExcerptedfromtheStudentCodeofConductandRegulation:

“AcademicintegrityisofparamountimportanceatCCSU.Anactofacademicmisconductmayseriouslycompromisethelearningprocessfortheviolatorandforotherstudentsifitoccurswithoutappropriatedisciplinaryconsequences.Academicmisconductisdefinedbythefollowingregulations:



N. Nostudentwillreceiveorgiveassistancenotauthorizedbytheinstructorinthepreparationofanyassignment,essay,laboratoryreport,orexaminationtobesubmittedasarequirementforanacademiccourse.

O. Nostudentwilltakeorattempttotake,stealorotherwiseprocureinanunauthorizedmanneranymaterialpertainingtotheconductofaclass,includingbutnotlimitedtotests,examinations,laboratoryequipmentandrollbooks.

P. Nostudentwillsell,give,lendorotherwisefurnishtoanyonematerialwhichcanbeshowntocontainthequestionsoranswerstoanyexaminationsscheduledtobegivenatanysubsequentdateinanycourseofstudyofferedbytheUniversity,withoutauthorizationfromtheinstructor.

Q. Nostudentwillgiveorreceiveassistance;take,stealorotherwiseprocureanyunauthorizedmaterials,orotherwisecommitaninfractionoftherulesandproceduresgoverningtheadministrationofstandardizedtestsineithernationalorlocaltestingprograms.

R. Nostudentwillmakeuseofanymaterials,aids,tools,ordevicesnotspecificallycondonedbytheinstructorinpreparingacademicassignments.

S. Nostudentwillrepresenttheworkofothersashisorherown.Themes,essays,termpapers,tests,presentationsandothersimilarassignmentsmustbetheworkofthestudentsubmittingthem.Whendirectquotationsareused,theymustbeindicatedandwhentheideasofanotherareincorporated,theymustbeappropriatelyacknowledged.

AlternativeFormat/DisabilitiesServices

Toobtainthisdocument(oranydocumentintheCollegeofBusiness)inanalternativeformat,contacttheDisabilityServicesCoordinatorat(678)[email protected].


29. Childrenarenotpermittedinclassrooms.

30. Facultywillnotallowchildrentobepresentintheirclassrooms.Ifastudentbringschildrentoclass,thestudentandchildrenmustbetoldtoleavetheclassroom.




32. PublicSafety(678-466-5445)willbenotifiedifunattendedchildrenareobservedoncampus.Iffacultyorstaffobserveunattendedchildrenon-campus,theyareresponsibleforinformingPublicSafety.Thecampuspolicewilltakeanyunattendedchildrentotheclassroomoftheparent,andwillgettheparentoutofclass.Theparentwillnotbepermittedtobringsuchchildrenintotheclassroom.

33. ParentsarereferredtoStudentLife(678-466-5433)forinformationconcerningoff-campuschildcare

CourseChanges

Thissyllabusprovidesageneralplanforthecourse.Theprofessorreservestherighttomakechangestothesyllabusand/orcourseschedule;including,butnotlimitedto:assignments,timetables,examinations,project,etc.,inordertoaccommodatetheneedsoftheclassasawholeand/ortofulfillthegoalsofthecourse.

Week Chapter Topic1 1 Understanding and Working with Tax Law2 2 Corporations: Introduction and Operating Rules3 3 Corporations: Special Situations.4 Exam1 Chapters1to35 4 Corporations: Organization and Capital Structure.

6 5Corporations: Earnings & Profits and Dividend Distributions.

7 6 Corporations: Redemptions and Liquidations.8 Exam2 Chapters4to69 7 Corporations: Reorganizations10 8 Consolidated Tax Returns11 9 Taxation of International Transactions12 Exam3 Chapters7to913 10 Partnerships: Formation, Operations, and Basis...

14 11Partnerships: Distributions, Transfer of Interests, and Terminations

15 12 S Corporations.16 14 Taxes on the Financial Statements17 Exam4 Chapters 10 - 12, 14



ACCT 66XX

Corporate Governance and Accounting Ethics

Proposed Syllabus

Professor: Andrew M. Sbaraglia Ph.D. Telephone: 678-466-4530 Office Hours:

Mon & Wed 3:00pm to 5:30 pm Fax: 678-466-4599

Office: College of Business T253 Email: [email protected]

Mission: The Mission of the School of Business at Clayton State University is to:

• Prepare a diverse student body for business and professional careers by providing a high quality and innovative education.

• Provide a student-centered environment enriched by the use of technology, experience-based learning, and active community service to enhance student learning.

• Support faculty in applied and instructional research and service to the profession.

• Serve primarily the metropolitan Atlanta area while staying connected to the global community.

Course Description:

Introduction of ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting, including in-depth discussions in corporate governance. Students will apply the concepts and theories to accounting cases.

Pre-Requisites: ACCT 3352 with a minimum grade of C and admission to the Masters of Business Administration program.

Course Objectives and Learning Outcomes:

• Understand the meaning of ethics and why ethics are critical for students to learn • Understand how moral reasoning is used for ethical decisionmaking



• Learn the tools and techniques for analyzing ethical situations and using these tools to make ethical decisions including identification of the stakeholders, the issues involved, and the process for making an ethical decision

• Understand concepts associated with business ethics and the impact of business ethics on corporate governance

• Determine how firms develop corporate codes of conduct and the roles such codes have on corporate governance

• Understand the importance of ethics on professions such as accounting • Understand professional ethics for accountants in public accounting with emphasis on the

AICPA Code of Conduct and the Georgia rules of Conduct • Understand legal liability issues that accountants face and the impact that such issues have

on professional ethics • Analyze, research and use technology in determining the relevance of important ethical

and professional issues

Notes:

4) This course is time consuming and requires considerable amount of time, effort, and preparation on your part on a daily/weekly basis. Otherwise you may end up with disappointing results. Do not wait until just before homework, quiz, or exam deadline to get help. Get help promptly, if needed.

5) In order to avoid any pressure on the students in the later part of the course, the instructor wishes to use the class time as efficiently and effectively as possible. Thus, it is imperative that you read and attempt a problem before asking questions about it in class. The instructor can’t slow down the pace of the class just because of few students who even don’t read or attempt the problems before asking questions about it in class. You are welcomed to bring your questions to me during office hours as well.

6) In order to avoid any misunderstanding, please read the course policy in regard to missing an exam “Under Exam Policy” and the course policy in regard to sharing your work with other students under the “Academic Integrity and Adherence to University Policy and Procedures” in the later part of this syllabus.

To assist you in preparing for the CPA exam, you are strongly urged to retain course and text materials, such as class notes, handouts, and PowerPoint files from your business core and major required classes.

Competencies:

In addition to achieving the course learning objectives, this course intends to enhance the following competencies in students:



Competencies Instructional Activity Assessment

1. Business Ethics

Importance of business ethics and how ethics influence organizational and individual actions

Textbook and class discussions

2. Critical Thinking Skills

a. Ability to organize and analyze information in a logical way

Activities throughout the course

Exams & homework

b. Ability to read & interpret financial information


Exams & homework

c. Develop the ability to analyze the strengths, weaknesses, opportunities, and threats facing an organization


Exams & homework

Course Materials:

c. Textbook: Ethical Obligations and Decision-Making in Accounting: Text and Cases 4TH EDITION - Copyright: 2017 By Steven Mintz and Roselyn Morris ISBN 10: 1259543471 ISBN 13: 9781259543470

d. Excel and Word: You may install the latest versions of Excel and Word on your laptop at no charge at Clayton State’s HUB Student Software Support Services located on the lower level of the Library. For additional information visit: http://thehub.clayton.edu/index.php?nav=hub_services.

c. Notebook Computer: Per CSU Course ITP Choice Policy/Requirements, each Clayton State student is required to have ready access throughout the semester to a notebook computer that meets faculty-approved hardware and software requirements for the student's academic program. See http://itpchoice.clayton.edu for full details of this policy.



Grading:

The grade for the course will be determined based upon the following measures:

Points Weight

Case Studies and Homework 500 50%

Exams 500 50%

Total 1000 100%

Course grades will be assigned on the following basis:

A Excellent 90% & above

B Above Average 80% to 89% points

C Average 70% to 79%

D Poor 60% to 69%

Case Studies and Homework:

The purpose of the required homework is to provide you with timely feedback on your understanding of the course material. You will be submitting your answers to the homework for a grade. Answers will be provided for the homework problems. Based on my experience, students who take homework and project seriously do very well in the course.

Examinations:

Two exams are scheduled. Exams may consist of multiple-choice questions, short essay questions, and/or short problems. Failure to take an examination on the scheduled date will result in an examination score of zero. There are no make-up exams, so please plan to attend.

Study Assignments:

You are responsible for everything covered in the assigned chapters from the textbook, whether it is mentioned in class or not. If a subject was not reasonably important, it would not be included in the textbook. It is your responsibility to read the entire assigned chapters and attempt



the assigned homework problems. If you need clarification of any point in the textbook, please ask your questions in class or during office hours.

Recommended Study Approach:

Different students have different learning style preferences based upon their individual characteristics. Accordingly, different study methods work better for different people and you should do what works best for you. However, given the nature of the accounting courses, I strongly recommend the followings:

51. Do not miss class

52. Do not get behind

53. Ask all your questions in class or during office hours

54. Do not wait until just before the exams to get help. Get help promptly, if any needed.

55. Participate in class discussions

56. Read the entire assigned chapter before a particular class session to get an overview of the subjects.

57. It is extremely important that you work the homework problems to the best of your ability as we move along. Review the “Review Problem” at the end of each chapter and test your understanding of the concepts by working the self-examination questions at the end of chapters. It would help you to enhance your problem solving skills and reinforce the material learned in the chapters.

58. If you need clarification of any points from the lecture or problems worked in class, go back and read those text sections in detail. The vast majority of learners will need at least three repetitions to engage long-term memory.

59. Prior to beginning your study of a new chapter, review each previous chapter to gain repetition and develop long-term memory of the subject matter. Then move on to the current chapter.

Exam Policies:

15. Failure to take an examination for an unexcused reason on the scheduled date will result in an examination score of zero. Exam time will not be extended because you are late. Plan ahead to arrive on time.

16. Turn off all audible pagers and cell phones before entering class or exams.



17. Only regular calculators are allowed for the test. Phone calculators are not allowed.

18. All test materials are property of Clayton State and are not to be removed from the classroom nor copied, or photographed.

Attendance and Punctuality:

26. Regular attendance and punctuality are expected and necessary to attain maximum success in your studies and course grade. Plan your time and responsibilities accordingly.

27. Late arrivals to class and early exits from class are disruptive to other students and the instructor. There are times when your safety, or the safety of others, may mean you will be late for class. This is reasonable and acceptable. Any consistent or pattern of absence or lateness will be considered in evaluating final grades.

28. An absence does not relieve you of responsibility for knowledge of classroom assignments, or the consequence, of any changes in any course/learning requirements. This includes, but is not limited to, course changes, examinations, assignments, submission of any assignment, etc. It is your sole responsibility to find out what transpired from a classmate or teammate.

Communication:

32. All correspondence will be through to your private CSU email account or the D2L course shell.

33. Failure to read/respond to email does not relieve you of responsibility for knowledge of assignments, or the consequences of any changes in any course/learner requirements.

34. It is your sole responsibility to insure your computer and email account are functioning and current. When you are confronting any computer related problems contact the HUB to correct the problem.

Dress (not applicable in summer term):

An important element to being a professional is dressing. Knowing how to dress professionally will help you make great first impressions and establish credibility throughout your career. As a result, The College of Business has instituted a Professional Dress Day for ALL Business courses. You will be informed about Professional Dress Days for this semester by College of Business through email. Pictures of properly dressed students can be found at: Business.clayton.edu/dressforsuccess.htm



Jim Wood and Dean’s Distinguished Executive Speakers Series (not applicable in summer term)

The Jim Wood and Dean’s Distinguished Executive Speaker Series provides a forum for Georgia’s most celebrated business personalities to engage in insightful discussion with tomorrow’s business leaders. Our goal is simple, to forge bonds between Georgia’s business leaders and our students while ensuring students gain insights into current business trends and corporate strategies. As a result, you are required to attend at least one Jim Wood Speakers Series event this semester. Please take your Laker ID card to the event with you. This is the only way you will be able to “sign in” to our computerized attendance system. You can find up to date information on the speakers, times, and locations at: http://business.clayton.edu/speakers.htm

Disruptive Classroom Behavior:

Disruptive behavior in the classroom can negatively affect the classroom environment as well as the educational experience for students enrolled in the course. Disruptive behavior is defined as any behaviors that hamper the ability of instructors to teach or students to learn. Common examples of disruptive behaviors include, but are not limited to:

· Eating in class

· Monopolizing classroom discussions

· Failing to respect the rights of other students to express their viewpoints

· Talking when the instructor or others are speaking

· Constant questions or interruptions which interfere with the instructor’s presentation

· Overt inattentiveness (e.g., sleeping or reading the paper in class)

· Creating excessive noise

· Entering the class late or leaving early

· Use of pagers or cell phones in the classroom

· Inordinate or inappropriate demands for time or attention

· Poor personal hygiene (e.g., noticeably offensive body odor)

· Refusal to comply with faculty direction



Students exhibiting these types of behaviors can expect a warning from the instructor or dismissal for the lesson in which the behavior occurs. Failure to correct such behaviors can result in dismissal from the course.

Academic Integrity and Adherence to University Policy and Procedures:

Students must abide by policies in the University Catalog, Student Handbook, and, if applicable program handbook. Excerpted from the Student Code of Conduct and Regulation:


T. No student will receive or give assistance not authorized by the instructor in the preparation of any assignment, essay, laboratory report, or examination to be submitted as a requirement for an academic course.

U. No student will take or attempt to take, steal or otherwise procure in an unauthorized manner any material pertaining to the conduct of a class, including but not limited to tests, examinations, laboratory equipment and roll books.

V. No student will sell, give, lend or otherwise furnish to anyone material which can be shown to contain the questions or answers to any examinations scheduled to be given at any subsequent date in any course of study offered by the University, without authorization from the instructor.

W. No student will give or receive assistance; take, steal or otherwise procure any unauthorized materials, or otherwise commit an infraction of the rules and procedures governing the administration of standardized tests in either national or local testing programs.

X. No student will make use of any materials, aids, tools, or devices not specifically condoned by the instructor in preparing academic assignments.

Y. No student will represent the work of others as his or her own. Themes, essays, term papers, tests, presentations and other similar assignments must be the work of the student submitting them. When direct quotations are used, they must be indicated and when the ideas of another are incorporated, they must be appropriately acknowledged.




To obtain this document (or any document in the College of Business) in an alternative format, contact the Disability Services Coordinator at (678) 466-5445 or [email protected].

The CSU policy concerning children in classes and on-campus

34. Children are not permitted in classrooms.

35. Faculty will not allow children to be present in their classrooms. If a student brings children to class, the student and children must be told to leave the classroom.

36. Unattended children will not be permitted on-campus (in hallways, the gym, the library, outside of buildings, etc.).

37. Public Safety (678-466-5445) will be notified if unattended children are observed on campus. If faculty or staff observe unattended children on-campus, they are responsible for informing Public Safety. The campus police will take any unattended children to the classroom of the parent, and will get the parent out of class. The parent will not be permitted to bring such children into the classroom.

38. Parents are referred to Student Life (678-466-5433) for information concerning off-campus childcare

Course Changes

This syllabus provides a general plan for the course. The professor reserves the right to make changes to the syllabus and/or course schedule; including, but not limited to: assignments, time tables, examinations, project, etc., in order to accommodate the needs of the class as a whole and/or to fulfill the goals of the course.



Accounting 66XX – Corporate Governance and Accounting Ethics Tentative Schedule

Week Topic Class

Discussion Questions

Cases Place in dropbox on

D2L

1 Ch-1 Ethical Reasoning: Implications for Accounting

End of Chapter

Questions

To Be

Determined

2 Ch-2 Accountants’ Ethical Decision Process and Professional Judgement

End of Chapter

Questions

To Be

Determined

3 Ch-3 Corporate Governance and Ethical Management

End of Chapter

Questions

To Be

Determined

4 Ch-3 Corporate Governance and Ethical Management – Continued

End of Chapter

Questions

To Be

Determined

5 Ch-4 AICPA Code of Professional Conduct

End of Chapter

Questions

To Be

Determined

6 Ch-4 AICPA Code of Professional Conduct Georgia Rules of Professional Conduct

End of Chapter

Questions

To Be

Determined 7 Exam 1 – Chapters 1 to 4

8 Ch-5 Audit Responsibilities and Accounting Fraud

End of Chapter

Questions

To Be

Determined

9 Ch-6 Legal and Regulatory Obligations in an Ethical Framework

End of Chapter

Questions

To Be

Determined

10 Ch-6 Legal and Regulatory Obligations in an Ethical Framework

End of Chapter

Questions

To Be

Determined

11

Sarbannes-Oxley Act of 2002 Read Sections: 104, 201, 203, 204, 206, 302, 303, 401, 901-4, 906 Dodd-Frank Act of 2010

End of Chapter

Questions

To Be

Determined

12 Ch-7 Earnings Management and the Quality of Financial Reporting

End of Chapter

Questions

To Be

Determined

13 Ch-7 Earnings Management and the Quality of Financial Reporting

End of Chapter

Questions

To Be

Determined



14 Ch-8 International Financial Reporting: Ethics and Corporate Governance Considerations

End of Chapter

Questions

To Be

Determined 15 Exam 2 – Chapters 5 to 8



CLAYTON STATE UNIVERSITY

COLLEGE OF BUSINESS

ACCT 66XX

Practicum in Tax Compliance (VITA)

.

Professor: Andrew M. Sbaraglia Ph.D. Telephone: 678-466-4530 Office Hours: Mon & Wed

3:00 pm to 5:30 pm Fax: 678-466-4599

Office: College of Business T-253 Email: [email protected]

This syllabus is a guide for the semester. As such, it is subject to change during the semester as circumstances may warrant. Students are responsible for reading the syllabus, checking email, and also for learning of any changes made.

THE MISSION OF THE SCHOOL OF BUSINESS IS TO:

• Prepare a diverse student body for business and professional careers by providing a quality education. • Provide a student-centered environment, using technology to enhance student learning. • Support faculty in applied and instructional research and service to the profession. • Serve primarily the metropolitan Atlanta area.

COURSE DESCRIPTION

Students will be involved in all aspects of tax planning and preparation, and in program administration. Students will also participate in presentations, and will prepare a memorandum dealing with a tax preparer ethical issue.



COURSE PREREQUISITE or CO-REQUISITE:

ACCT 3250, Income Taxation with a minimum grade of “C,” (or with permission of the instructor if a student has significant prior tax experience.)

GOALS AND OBJECTIVES

By the end of the course, the student will:

1. Have prepared actual tax returns. 2. Have addressed an ethical tax dilemma.

The competencies shown below are assessed through the shown activities:

Competencies Activity

1. Communication

a. Written communication Tax Memorandum and other written assignments

b. Oral communication Presentations and contact with taxpayers

2. Business Ethics Tax memorandum dealing with ethical tax issues.

3. Critical Thinking Skills Analytical skills are used to address and solve taxpayer problems.

4. Knowledge of the Business

Environment

a. Accounting Course covers the tax aspects of accounting

b. Mathematics Basic mathematical skills are used in completing problems and returns

5. Use of Technology Preparation of tax return using tax software. Use of email, Word, and PowerPoint.



REQUIRED TEXTBOOK:

All materials and software will be provided by the Internal Revenue Service. Students will be required to complete the following through Link & Learn Taxes:

Volunteer Standards of Conduct Publication 4961 Intake/Interview and Quality Review Publication 5101 Advanced Level of Tax Law Various Publications Health Savings Accounts International Foreign Student

EVALUATION AND GRADING

The GRADING in the course will be as follows:

A=90-100%

B=80-89%

C=70-79%

D=60-69%

F=59% or less.

At a minimum, students will be expected to do the following:

Description % of Grade Attend/participate in all training/classes, test sessions, online training and scheduled preparation dates.

10%

Participate in all mandatory online training and pass required tests before January 28, 2017.

10%

In class closed book quiz on January 28, 2017 10% Answer taxpayer questions on phone or in person 5% Accurately prepare (or check) a substantial number of tax returns. 40% Set-up software template, and participate in processing, record keeping, and reporting.

15%



Prepare a memo dealing with a tax and/or ethical issue 10%

In addition to the required training sessions, students will be expected to spend at least 5 Saturdays in actual tax preparation, and must stay until the returns are finished. Students must also be familiar with the IRS’ software, and participate in return transmission and record keeping.

The VITA program will have its own phone and phone number with voicemail. Each student will be assigned a week to check the messages, and return the taxpayer calls.

Attendance at the first THREE Saturday classes/sessions and when scheduled to prepare returns is mandatory. Training sessions cannot be repeated for one person, and we must have adequate coverage on days advertised for tax assistance.

In addition to actually preparing tax returns on campus, students may participate in providing educational programs, off site preparations, and any other projects the group would like to take on. Students may also undertake tax research on a topic of interest to our clients. The objective is to provide our students, employees, and the community with as much tax assistance as possible.

To receive credit for participation, students must submit to Dropbox in D2L by April 1, 2017 the following completed forms:

• The phone log, • A description of the publicity project on which the student worked, • An indication of which class and when you gave the class presentation, and • The student work log with the overall hours.

The Ethics Memorandum must be submitted to Turnitin, http://Turnitin.com. by April 18, 2014. Directions for Turnitin and the Assignment will be posted on D2L.

NOTE: Students agree that by taking this course all required papers are subject to submission for textual similarity review to Turnitin.com for the detection of plagiarism. All submitted papers will be included as source documents in the Turnitin.com reference database solely for the purpose of detecting plagiarism of such papers. You should submit your papers in such a way that no identifying information about you is included. This means DO NOT include your name, my name, the course title, etc.



Students must have access to a laptop computer during training, but they will use the school’s computers during tax season. The program requires flexibility to meet the needs of the taxpayers and in order to comply with the IRS’ requirements.

ALL written assignments are expected to be typed, and to be submitted in correct English grammar, usage, and spelling. Students will receive a one point reduction for EACH error. Papers should be double-spaced.

To receive full credit, all assignments must be submitted on time. Late papers will be down-graded or not accepted.

Students will be expected to work independently on the Ethic Memorandum and the Quiz. Assignments that are not the student's original work are not acceptable. Assignments consisting of cutting and pasting from online sources are not considered the student’s work. NO Wikipedia!!!

Students will be preparing live tax returns, and are, therefore, expected to comply with the Code of Professional Conduct, the Internal Revenue Code, and IRS and VITA requirements and rules. Students are expected to dress and act in a professional manner at all times. Anyone found in violation of the standards or rules, including revealing confidential information, discriminating against any taxpayer, or using VITA for personal remuneration or gain, will receive an “F” in the course.

COMPUTER USAGE:

It is University Policy that every student will own or have access to a notebook computer. Students are responsible for having or obtaining basic computer skills including email, Web Surfing, and word processing.

All students are expected to have a University email address. This will be the primary manner in which I contact you. You will be expected to check your email regularly. I will try to check my email at least once a day on weekdays unless I am out of town.



Dates and assignments are subject to change.

STUDENT SERVICES:

OFFICE OF ACADEMIC AND CAREER ADVISEMENTS

All students are encouraged to meet with the School of Business Advisors, and to avail themselves of the resources found on the advisement website:

http://www.clayton.edu/business/advisement

DISABILITY SERVICES

Students with disabilities who require reasonable accommodations need to register with Disability Services. They can be contacted at [email protected] or by going to their office in Student Center 255. If you do qualify for services, please bring your letter of accommodation to the instructor as soon as possible. Please make an appointment to discuss your specific needs and review course requirements, if needed.

FINANCIAL AID

Financial Aid, including grants, scholarships and loans, can only be used to cover the costs of courses that are required for your currently declared major. It is your responsibility to contact the Office of Financial Aid to request an adjustment to your award if you register for courses that cannot be covered. If you do not do so, you will eventually be billed for any financial aid that you have received for courses that were not required for your declared major. It is also your responsibility to re-apply for financial aid each academic year; applications become available January of each year for the following fall semester. If you are unsure about your major, go to the Duck to see how it is listed. If you are unsure about what is covered under financial aid, please call the financial aid office. Also, please note that the HOPE Scholarship only covers 127 hours. (There are some minor exceptions for students taking additional hours to pursue the CPA designation.) Courses that you have withdrawn from will count towards those hours.

OTHER IMPORTANT PHONE NUMBERS



Public Safety: 770-961-3540 (must dial all 10 digits.)

Student Life and Orientation: 678-466-5422

Financial Aid: 678-466-4185

STUDENT CONDUCT

ACADEMIC INTEGRITY:

Academic integrity is of paramount importance at Clayton State University. Students should familiarize themselves with Clayton State University’s policies on cheating and plagiarism by referring to the Students Code of Conduct. Students who are guilty of such infractions will receive a zero on the exam or assignment in question, and the instructor will immediately refer any suspected misconduct to the Office of Judicial Affairs.

Please review the Student Code of Conduct and Disciplinary Procedures at:

http://www.clayton.edu/Portals/47/docs/code-conduct-2010-11.pdf.

STUDENT POLICIES: Students are expected to abide by all policies in the University Catalog, Student Handbook, and the list of Basic Student Responsibilities posted on the Registrar’s Web site: http://adminservices.clayton.edu/registrar/.

CLASSROOM BEHAVIOR Students are expected to arrive on time for classes and exams, and to behave in a polite and respectful manner.

Disruption of the Learning Environment

Behavior which disrupts the teaching–learning process during class activities will not tolerated. While a variety of behaviors can be disruptive in a classroom setting, more serious examples include belligerent, abusive, profane, and/or threatening behavior. A student who fails to respond to reasonable faculty direction regarding classroom behavior and/or behavior while participating in classroom activities may be dismissed from class. A student who is dismissed is entitled to due process and will be afforded such rights as soon as possible following dismissal. If found in violation, a student may be administratively withdrawn and may receive a grade of WF.



Electronic Etiquette

Cell phones and pagers must be on “silent” mode during class. Computers are permitted in the classroom as long as students are using them for class work. Students reading unrelated email, etc., will be asked to leave the room. If students are caught receiving or sending phone calls or text messages in class, I will take and keep their phones. If students are caught listening to IPods, or similar devises in class, I will take and keep them. (I need an IPOD.) By remaining in the course, students indicate their concurrence with these and all course rules.

The CSU policy concerning children in classes and on-campus:

• Children are not permitted in classrooms. • Faculty will not allow children to be present in their classrooms. If a student brings children to class,

the student and children must be told to leave the classroom. • Unattended children will not be permitted on-campus (in hallways, the gym, the library, outside of

buildings, etc.). • Public Safety (770 961-3540) will be notified if unattended children are observed on campus. If

faculty or staff observe unattended children on-campus, they are responsible for informing Public Safety. The campus police will take any unattended children to the classroom of the parent, and will get the parent out of class. The parent will not be permitted to bring such children into the classroom.

• Parents are referred to Campus Life (UC Room 258, 770 961-3510) for information concerning childcare facilities off-campus.

This syllabus does not contain all the pertinent policies, procedures, and requirements of Clayton State University, the University System of Georgia or set by any external agency. That information is readily available from other sources. Students are expected to avail themselves of that information according to their interests or needs.

TENTATIVE SCHEDULE

Description: Dates:

Overview of program; update on tax law; Instruction on Taxwise software.

Community Engagement Pre-test/Survey

Week 1



Attendance is Mandatory

Finish instruction. Finish IRS exams in class.


Week 2

Work on Publications and Presentations. Test software and transmission. “Soft opening.”

Quiz prepared by me.


Week 3

First Preparation Date.


Week 4

Other Tax Preparation Dates

You must attend at least 4 dates.

We arrive at 8:00 a.m. to set up.

Preparation starts at 9:00 a.m.- until done:

Weeks 5 to 9

Ethics memorandum

Forms in Dropbox

Community Engagement Post-test/Survey

Week 11

This schedule is a guide for the semester. As such, it is subject to change during the semester as circumstances may warrant. Students are responsible for reading the syllabus, checking email and also for learning of any changes made. Absence from class does not excuse the student of not knowing any class announcements.

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