SHAW UNIVERSITY Department of Business & Public Administration
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1 SHAW UNIVERSITY Department of Business & Public Administration ACC Advanced Accounting I Instructor: Bernard F. Bugg Phone: (99) Office: Tupper 0 E- mail Address: bbugg@shawu.edu Hours: MW-:30-5:30 & TTH 2-; Meeting Time: MW 5:45 pm TTH- 3:45-4:45, or by appt. Required Text[s] Fischer, Paul M., Taylor, William J., Cheng, Rica H. (0 th Edition). Advanced Accounting Program Mission Statement The mission of the Business Administration major reflects the mission of both the Department and the University, which is to provide a liberal arts education and to prepare the student to function effectively in the world of work as well as in graduate and professional schools. The sequence of courses leading to the major in Business Administration with concentration in Accounting is designed not only to sharpen the professional skills of the students but also to enhance their ability to think clearly and critically, to analyze, synthesize and evaluate, acquire and understanding of self, and to develop a commitment to ethics and values. Program Goals. Providing students with a liberal arts education in Business Administration that upon graduation will: (a) prepare them for employment in government and industries, (b) prepare them to continue graduate or professional studies. 2. Helping students develop their analytical, cognitive, oral and writing skills, as well as to develop an awareness of an commitment to values. 3. Increasing the number of students concentrating in Accounting. 4. Strengthening the Accounting Concentration Program with specific emphasis on computer application. 5. Starting the process of getting the Business Administration program accredited. 6. Encouraging the professional development and teaching effectiveness of the departmental faculty 7. Implementing and strengthening necessary administrative processes. Program Learning Outcomes (PLO) The proposed accounting concentration program outcomes are:. Accounting graduates demonstrate the ability to understand operations of a profit or not-for-profit entity and to effectively apply professional knowledge to financial statement preparation, analysis and related decision-making. 2. Accounting graduates demonstrate the ability to effectively apply professional knowledge to individual and business tax return preparation, analysis and related decision-making. 3. Accounting graduates demonstrate the ability to effectively apply professional knowledge to internal managerial report preparation, analysis and related decision-making. 4. Accounting graduates demonstrate the ability to effectively apply professional knowledge to understand the audit process, including fraud deterrence, detection and investigation, and to research related decision making issues. 5. Accounting graduates are able to apply critical thinking skills in solving accounting problems. 6. Accounting graduates have an understanding of the legal, ethical and regulatory environment of business and the strategic role of accounting. 7. Accounting graduates demonstrate the ability to effectively use oral and written communication in the context of accounting related matters. 8. Accounting graduates are prepared for careers in the accounting profession, professional certification and graduate studies in the accounting field. Course Description/Prerequisites This course is designed to provide the most innovative and comprehensive insight of advanced financial accounting topics on the market today. Strong pedagogical elements are incorporated throughout this course. Focus is on advanced application of accounting pronouncements, relating to Not-For-Profit Accounting, Multinational Accounting and Accounting for Partnerships. This is a 3 credit hour course and the prerequisite is ACCT 342.
2 Student Learning Outcomes (SLO) Student Learning Outcomes: Upon course completion, students will be able to: F. Acquire an understanding of Accounting for Business Combinations and related standards and applications. G. Prepare and analyze consolidated financial statements and research related issues H.Acquire an understanding of international accounting standards, issues, and practices. 5A. Demonstrate effective use of critical thinking skills, oral and written communications skills related to financial accounting matters. 6A.Acquire an understanding of the basic legal, ethical and regulatory issues related to financial accounting. 7B. Demonstrate effective use of oral and written communications skills related to financial accounting matters. 8A. Pursue graduate studies, professional certifications, and careers in financial accounting. Assessment of Student Learning Outcomes (Assessment Tools) Exam Questions, Research Paper Exam Questions, Research Paper, PPT Presentation Follow-up Surveys, and Recommendation Letters. Linkage to Program Learning Outcomes to, r supports the stated SLO) Classroom Policies Students are responsible for attending class on time and adhering to the University s Class Attendance Policy. The Attendance Policy is printed in the Shaw University Undergraduate Catalogue and shall be enforced. Each student is allowed as many unexcused absences per semester as the class meets per week. Cheating ( includes plagiarism) will not be tolerated {ZERO TOLERANCE]. If caught, student(s) will receive a zero. Exams/Quizzes must be taken when scheduled. Make-ups will only be given in event of emergency. If final exam is missed due to emergency, an incomplete will be given and make-up exam will be administered during following term. Grading Criteria is discussed below. Student Classroom Decorum Expectations: To enhance the learning atmosphere of the classroom, students are expected to dress and behave in a fashion conducive to learning in the classroom. More specifically, students will refrain from disruptive classroom behavior (i. e., talking to classmates, disrespectful responses to teacher instructions; swearing; wearing clothes that impede academic learning such as but not limited to, wearing body-revealing clothing and excessively baggy pants; hats/caps, and/or headdress. Students will turn off telephones prior to entering the classroom. Students who exhibit the behaviors described above, or similar behaviors will be immediately dismissed from class at the third documented offense. The student will be readmitted to class only following a decision by the department chair. The student may appeal the decision of the department chair to the Dean of the College offering the course, and, subsequently, to the Office of the Vice President for Academic Affairs, and then to the President of Shaw University. The decision of the President will be final. Failure to follow the procedures herein outlined will result in termination of the appeal, and revert to the decision of the department chair. Each behavior construed by the teacher/professor as noncontributive to learning will be recorded, properly documented, and appropriately reported to the student and to the chair of the academic department offering the course. The report will be in written form with a copy provided to both the student and the department chair. The faculty member should retain a copy for his/her own records. Additional student behavior codes may be found in Student Affairs. Grading Criteria: The overall assessment for this course is based upon the following components: WEIGHT ASSESSMENT POINTS 0% Attendance and Homework 50 2
3 20% Unit Quizzes/Exams 00 50% Midterm/Final Exams % Research Project 00 00% TOTALS 500 Grade Scale: The grading scale based upon total points earned is as follows: POINTS EARNED GRADE A B C D Below 300 F Topical Course Outline Week# Topic Description Homework Introduction/Overview TBA 2 Business Combinations The Environment TBA 3 Exam # 4-5 Consolidated Statements Date of Acquisition TBA 6-7 Consolidated Statements Subsequent to Acquisition TBA 8 Exam #2 9- Inter Company Transactions Merchandising, Plant Assets and Notes TBA 2 Business Combinations Overview/Summary TBA 3-4 International Accounting Issues TBA 5 Final Exam Review, Research Paper ** due 6 Final Exam ** Research Paper involves an analysis of the annual report of a governmental agency/ not-for-profit organization or a related recent accounting fraud scandal in the governmental or not-for-profit sector. Research paper should be at least 5 typed pages + cited references. Research paper on annual report should include following: -Brief summary of organization -Brief summary of Management and Discussion Analysis -Comparative vertical/horizontal/trend/ratio analysis -Brief summary of interesting footnotes focusing on concepts discussed in class -Cited references Research paper on fraud scandal should include the summary of case and background, the Accounting and ethical issues involved, the lessons learned from fraud scandal and cited references. Grading rubric for oral and written presentations of term project is summarized at the end of this syllabus. In addition, the online search tool EBSCO Host and other LRC resources can be accessed through the university s library website at 3
4 Written Communication Rubric Oral Communication Rubric 4
5 Oral Communication Rubric (Continued) 5
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