ACC460 JA Advanced Accounting/Not for Profit Professor: Dwayne B. Seals Session: Winter 1 Dates: 1/14/15 04/29/15 Day/Time: Wednesday, 6:30 pm 9:00 pm

Transcription

1 ACC460 JA Advanced Accounting/Not for Profit Professor: Dwayne B. Seals Session: Winter 1 Dates: 1/14/15 04/29/15 Day/Time: Wednesday, 6:30 pm 9:00 pm University Mission The mission of Siena Heights, a Catholic University founded and sponsored by the Adrian Dominican Sisters, is to assist people to become more competent, purposeful, and ethical through a teaching and learning environment that respects the dignity of all. Metropolitan Jackson Program Learning Outcomes Graduates of Siena Heights University s Distance Learning Programs will have gained the knowledge, skills and attitudes necessary to continue developing as self-respecting adults. They will be capable of: Making sense out of their daily work and personal lives Taking appropriate actions Realizing that their search for final answers must be lifelong Business Administration Learning Outcomes Communication: The ability to express ideas in writing, verbally, and visually Creativity: The ability to develop original ideas or use common solutions in uncommon ways Analytical Ability: The ability to effectively separate a complex problem or situation into its component parts in order to identify solutions Integrative Thinking: The ability to detect interrelations among components parts and assess their importance in creating solutions Siena s Accommodation Policy for Students with Disabilities In accordance with University policy and the equal access laws, I am available to discuss appropriate academic accommodations that you may be eligible for as a student with a disability. Please contact me for an appointment to discuss possible accommodations. Students must register with the Office for Students with Disabilities for disability verification and determination of reasonable accommodations. Requests for accommodations must be done in a timely manner and are not retroactive. For more information, you may contact: Bob Ritz, Coordinator, Office for Students with Disabilities, Room 301A, Sacred Heart Hall, Adrian campus, ; rritz@sienaheights.edu 1

2 Professor: Dwayne B. Seals, MBA Home Phone: Cell Phone: School Work Office Hours: By appointment (phone, or chat) Course Description The study of special accounting issues not covered in Financial Accounting I and II. Topics include consolidations, governmental and non-governmental, non-profit and international transactions. Required Material Hoyle, Schaefer and Doupnik, (2012). Advanced Accounting: W / Access (Connect Plus). McGraw-Hill Higher Education. The ISBN is , which is the 11 th edition. Only this (11th) edition is approved for this course. You are expected to have this text on Day 1 of class. Maimon, E.P., Peritz, H.H., * Yancey, K.B. (2007). A Writer s Resource. New York, NY: McGraw Hill. This text is used in LAS 301 and ENG 341, so you should already own a copy. The 2 nd edition is listed here, but use whichever edition you already own. 2

3 Course Learning Outcomes Accounting Principles Thorough knowledge of the technical principles and concepts of accounting Communication Ability to effectively communicate in both oral and written form Technology Knowledge of basic accounting information systems technology and competency using the personal computer Analytical/Critical Decision Making Ability to use knowledge of accounting theory in analyzing information, problem solving and decision making Ethics Understanding various ethical and moral issues facing today s accountants Learning Strategies PROGRAM LEARNING OUTCOMES COURSE OUTCOMES LEARNING STRATEGIES ASSESSMENT TOOLS/STRATEGIES ACCOUNTING PRINCIPLES Understanding the theory and recording concepts of consolidations Through reading, lectures & classroom discussion Homework problems, quizzes and testing on connect COMMUNICATION Ability to communicate both verbally and in writing the analysis of consolidated financial reports Classroom & group discussions Written assignments and tests TECHNOLOGY Ability to use technology in relationship to accounting operations Use of connect software Homework and quizzes on connect ANALYTICAL/ CRITICAL DECISION MAKING Analyze the financial report of a publicly held corporation that includes consolidation Project Project ETHICS Ethical considerations as they relate to business operations Lectures and classroom discussion Test and homework, project Assessment Strategies Students will be expected to actively participate in all activities designed for each week. 3

4 Course Assessment Assessment Element Value Quantity Total Test Homework Connect Project Multiple Choice Connect (extra credit) TBD 7 11 Total 1,000 Grading Policy and Scale Odd things happen in cyberspace: s get lost; servers disconnect temporarily; logins are impossible. Don t wait for the last moment to get things done. Allow time to meet deadlines. Reply and check for replies on every sent and received. You are responsible for getting the work to the professor on time. The assignments for each week must be submitted on the scheduled date. No credit will be given for late work unless prior arrangements have been made. Here s the grade scale, expressed as percentages (although 1000 total points are available to earn in this course): Excellent: A Very Good: B Average: C Poor: D Failing: E 100%... 92% 91%...82% 81%...72% 71%... 62% 61%...0% Plusses or minuses don t affect your grade point average, but will be provided for feedback purposes. In each letter range, + will indicate the top two scores and - will indicate the bottom two. Acknowledgement of Outside Sources Whenever you cite an outside source, you must give sufficient information to enable others to find it. Use your Maimon et al. (current version) text for guidance. Failure to give sufficient information about sources may be intentional, which is a serious breach of professional conduct. Or the failure may be unintentional, which is still not acceptable. Both failures are referred to as plagiarism. Intentionally presenting someone else s work as your own is grounds for failing a class. SHU faculty relies on an independent service that checks essays for plagiarism. If you are uncertain whether you need to cite an outside source, play it safe and include the reference. Or add a note about your uncertainty in the comments that accompanies your assignment. It is at my discretion whether you will be permitted to redo the assignment. 4

5 Writing Standards For every written assignment, you are responsible for using proper grammar, spelling, and punctuation. So be sure to proofread and, even better, have someone else proofread for you. Students whose writing is substandard may be required to document that someone else has proofread an essay. The assignments should be composed either in Microsoft Word (2007) or in Revisable Text Format (RTF). Submit your assignments to the course Dropbox. Academic Integrity You and I are expected to live by the principles of academic integrity. For my part, I am responsible for taking appropriate action in cases of cheating, plagiarism, and assignments that are late or incomplete. I am authorized to assign grade deductions, including a failing grade for the course. For your part, you are responsible not only for representing your own work honestly but also for reporting any cheating by others. Attendance Policy Failure to attend or participate in class discussions will be considered a withdrawal from the course. Estimation of Time to Spend Completing Course Work Like most colleges and universities, we follow the "Carnegie Unit" standard to explain work-time expectations. You should expect to spend 135 hours throughout a threecredit-hour undergraduate course, or nine hours a week for a 16-week course. That expectation rises to almost 17 hours a week (135 hours/8 weeks) for an eight-week, accelerated course. Some students will spend more or less time on their coursework, depending on motivation, past experience with the material, etc. Backing Up Your Work I don't mean to be harsh, but students are required to back up their work (i.e., a free service like and are responsible to meet the course deadlines, in spite of a computer problem. You should anticipate this, plan to have another computer available in an emergency (a friend's or at work) and work enough ahead that you have a day or so to solve a computer problem before an assignment is due. The excuse of computer problems on the day the assignment is due will likely not be acceptable. 5

6 Course Rules Read these carefully and ask questions. Your course grade and completing this course require you to honor these rules. 1. If you experience problems, let me know and soon. With advance notice, we can effectively address your concerns. 2. Tests are to be taken in class and on the date scheduled. 3. Siena s mission is to enable you to become more competent, purposeful and ethical. If you are caught cheating on your test, you fail. 4. Homework assignments are due on the scheduled dates for full credit. 5. Changes to the Course: The instructor reserves the right to make appropriate and necessary changes to this course. Students will be informed in advance of any such changes. Academic Accommodations If a student is in need of an accommodation based on the impact of your disability, you should inform me that you will need accommodation and contact the Office for Students with Disabilities. I rely on the Office for Students with Disabilities for assistance in verifying the need for accommodations and developing accommodation strategies. If you have not previously registered with the Office for Students with Disabilities, I encourage you to do so. Just a reminder, requests for accommodations are not retroactive. Student Responsibilities Students are expected to be adequately prepared for each class session. It is reasonable to expect at least two hours of outside study for every hour spent either in the classroom or in reviewing the online material. Students are required to have a working account. This account must be able to send and receive s (with attachments) from the instructor. Company firewalls or other filtering software is not an excuse for not sending or receiving course communications. Rude and/or obnoxious comments in discussions toward another student and/or the instructor will not be tolerated under any circumstances. Copyright Notice (C) Copyright The author of this course reserves all rights. This course material may not be copied, duplicated, reproduced, printed, digitized or distributed without the written permission of the course authors. 6

7 Browser Test Before you logged in with a Login ID and Password, there was a link to "Technical Information" - be sure to click this link and take the "Browser Test" (Click on the big, black, bolded words) to see if your browser has everything it needs to be successful in this class! This could help prevent potential problems down the line. Help! If you experience any technical problems during your usage of this online course, please do not hesitate to contact the HELP DESK (at ecollege). They can be reached by , phone or online 24 hours per day, 7 days per week. sienahelpdesk@sienaonline.org phone: online: click on the Help button at the top of any screen If, however, you have a course related issue (course content, assignment troubles, quiz difficulties) please contact me in the "Virtual Office" or during office hours by phone or by . Changes to the Course The professor reserves the right to make appropriate and necessary changes to this course. Students will be informed in advance of any such changes. 7

8 Course Calendar/Schedule DATE CHAPTER DUE 14 Jan 1 Homework working on in class Chapter 1 20 Jan 1 Homework due in connect like 13,15,20,26,28 20 Jan 2 Multiple choice in connect 21 Jan 2 Homework working on in class Chapter 2 27 Jan 2 Homework due in connect like 17,18,19,22,24 27 Jan 3 Multiple choice in connect 28 Jan 3 Homework working on in class Chapter 3 3 Feb 3 Homework due in connect like 16,18,20,29,35 3 Feb 4 Multiple choice in connect 4 Feb 4 Homework working on in class Chapter 4 10 Feb 4 Homework due in connect like 27,29,37,39,40 11 Feb 1 4 Test 17 Feb 14 Multiple choice in connect 18 Feb 14 Homework working on in class Chapter Feb 14 Homework due in connect like 18,20,21,24,26 24 Feb 16 Multiple choice in connect 25 Feb 16 Homework working on in class Chapter 16 3 Mar 16 Homework due in connect like 30,31,33,36,37 3 Mar 17 Multiple choice in connect 4 Mar 17 Homework working on in class Chapter Mar 17 Homework due in connect like 18,20,28,36,40 10 Mar 18 Multiple choice in connect 11 Mar 18 Homework working on in class Chapter Mar 18 Homework due in connect like 34,36,37,42,43 18 Mar 14,16,17,18 Test 24 Mar 8 Multiple choice in connect 25 Mar 8 Homework working on in class Chapter 8 31 Mar 8 Homework due in connect like 35,37,38,40,41 31 Mar 9 Multiple choice in connect 1 Apr 9 Homework working on in class Chapter 9 7 Apr 9 Homework due in connect like 24,27,28,30,41 7 Apr 11 Multiple choice in connect 8 Apr 11 Homework working on in class Chapter Apr 11 Homework due in connect like 15,16,17,18,19 14 Apr 12 Multiple choice in connect 15 Apr 12 Homework working on in class Chapter 12 mltpl choice 21 Apr 12 Homework due in connect like 1 18 mltpe choice 22 Apr 8,9,11,12 Test 29 Apr N/A Project due The yellow highlighted dates are on-ground meet dates 8