Syllabus
Acct 460 - Accounting Research
Accounting Capstone
Spring 2012

Acct 460 Home Page
Updated on 21-January-2012

Course Introduction| B&E Department Mission and the College's Core Values
Course Competencies
| Textbook and Materials
Course Components| Class Attendance and Mobile Phones
Information Systems Fluency Requirements | Academic Dishonesty
Evaluation System
| Accommodations for Students with Disabilities

Course Introduction

This capstone course introduces students to research on current issues in accounting and using the online Accounting Standards Codification database. Prepares students for the business simulations contained in the Uniform CPA Examination. Emphasizes making the transition from student to professional through seminars and events with local accounting practitioners and businesspeople. Prerequisites: Senior standing, Accounting 301 and completion of/concurrent enrollment in Accounting 302 and 303.

Business & Economics Department Mission, Accounting Learning Objectives, and the College's Core Values

Business & Economics Department Mission: Students enrolled in the Department of Business & Economics will develop competencies in their specific fields of study. In addition, they will graduate with the essential analytical, problem solving, computer, and communication skills to excel in their chosen career or graduate studies. Upon their graduation, students also will have the necessary interpersonal skills to function as effective team players with people from diverse backgrounds. Furthermore, students will be able to demonstrate competency in conducting research, a commitment to ethical and professional behavior, an understanding of the international marketplace, and an appreciation of the importance of lifelong learning.

Accounting Program Objectives: Students of accounting and public accounting will apply the basics of financial reporting and internal control, understand how managers use accounting information, appreciate how technology impacts the accounting profession, and possess basic skills to pass a professional examination.

The Department supports the College's Core Values, and this course directly addresses two of the Core Values.

Course Competencies

Upon completion of this course, you should be able to:

Course Textbook and Materials

Course Components

Using the Accounting Standards Codification and other online sources, students will prepare informal written responses to minicases, accounting and business articles, and formal written responses to case studies. Friday Forum, a weekly gathering of students and accounting practitioners, will have pairs of students leading discussions on current articles of interest to the profession. Class participation will be evaluated throughout the semester. Each student will select a specific topic of interest to research, which will be delivered in an oral presentation or poster session at semester's end. At least once during the semester we will attend the WV Society of CPAs monthly lunch meeting and/or a Marietta Chamber of Commerce Business After Hours.



Class Attendance

Attendance at class is not taken. You will be treated as an adult in this regard, responsible for the outcomes of the choices you make. Please realize, though, that because of the various teaching and learning methods employed in our class it is not possible to re-create the learning that takes place through in-class exercises, discussions, and research simulations. Absences will impact your class participation grade; if you're not in class, you can't participate.

While in class, please turn off your mobile phones. If you are awaiting an emergency phone call for medical reasons, please set your mobile's alert mode to "vibrate" and leave the classroom to take the call.

To stay comfortable with and continuously work to improve my routine for Marietta College emergency preparedness, periodically we will not meet and instead conduct classes using alternate means. Just as in en emergency, you will not receive advance notice about these changes. Thus it is extremely important for you to regularly check your Marietta College e-mail for instructions. Sometimes you will get notification via e-mail, other times via a notice posted on the doors of Thomas Hall.

Computer Fluency Requirements

You are expected to have a working knowledge of: (a) e-mail and a Marietta College e-mail account, (b) the Legacy Library online resource databases, (c) the Internet as a search tool, and (d) Microsoft Word and PowerPoint. Throughout the semester we will make extensive use of the FASB's online repository of authoritative literature, the Accounting Standards Codification.

Accommodations for Students with Disabilities or Special Needs

Students with learning/physical disabilities or other special needs are encouraged to contact the College's Academic Resource Center, located in Andrews Hall, at the beginning of the semester to discuss their needs for accommodation.

Academic Dishonesty

Academic dishonesty occurs when a student represents someone else's work as his or her own; it includes actions such as, but not limited to:

Any student who engages in academic dishonesty or plagiarizes from published material (such as a web site, book, or magazine) or from unpublished material (such as another student's writing), is subject to a range of penalties, depending on the extent of the academic dishonesty, from a "zero" on the assignment to an F for the course . Learn more about academic dishonesty, both in the Student Handbook under "Academic Dishonesty" and also on the Campus Writing Center's web site.

I want you to know that I am very persistent and diligent about following up on suspected academic dishonesty and reviewing your research and writing. I deal with offenders in ways ranging from from issuing a "zero" on an assignment to an F for the course. Students frequently forget that the impact of academic dishonesty goes well beyond the assignment or the semester. It results in a long-term loss of my trust and confidence in you. As well, I would be unable to write a letter of reference for you for campus activities, internships, jobs, or graduate school. Simply stated: avoid any temptation to engage in academic dishonesty!

Evaluation System

Leading class discussions: 1 @ 20 each

20 points

Class participation (including homework and out of class writing assignments)

40 points

Semester Research Project

150 points

Cases: 3 @ 40 points each

120 points

Total

330 points

Late assignments will have points deducted. The deduction is 10% of the value of the assignment for each 24-hour period after the due date/time it is late, including weekends.


Evaluation Scale:

94% and above
90-93.5%
87-89.5%
84-86.5%
80-83.5%
77-79.5%

A
A-
B+
B
B-
C+

74-76.5%
70-73.5%
67-69.5%
64-66.5%
60-63.5%
Below 60%

C
C-
D+
D
D-
F

Any student (with the exception of first year students) on academic probation will also be placed on co-curricular probation effective for the spring semester. At the end of spring semester first year students can be placed on co-curricular probation effect for the fall semester. Refer to p. 133-134 of the 2011-12 College Catalogue for more information about co-curricular probation.

Acct 460 Home Page
Updated on 21-January-2012