Syllabus
Acct 460 - Accounting Research
Spring 2009

Acct 460 Home Page
Updated on 31-January-2009

Course Introduction| EMA 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 course introduces students to topics and research of current issues in accounting using various online databases. Special emphasis is placed on research techniques using the FASB Accounting Standards Codification, Statements of Financial Accounting Standards, and Securities and Exchange Commission Staff Accounting Bulletins. Prerequisites: Acct 301; and completion of/concurrent enrollment in Acct 302 and Acct 303.

Business & Economics Department Mission and the College's Core Values

The Department of Business & Economics, in its desire to "provide the student with the tools necessary to function effectively in a rapidly changing world," seeks to develop the following competencies in its students.

The Department supports the College's Core Values, and this course directly addresses several 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 sources of authoritative accounting literature, students will prepare informal written responses to minicases, business publication articles, and formal written responses using case studies. New this semester is the Thursday evening seminars, at which practicing accountants will attend. Pairs of students will be responsible for leading two discussions with classmates and accounting practitioners from the local area. Class participation will be evaluated throughout the semester. Finally, each student will select a specific topic of interest to research and deliver an oral presentation about it at the end of the semester. At least once during the semester we will attend the WV Society of CPAs monthly lunch meeting and the 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 and v-mail for instructions. Sometimes you will get notification via e-mail or phone, 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 World Wide Web as a search tool, and (c) Microsoft Excel, Word, and PowerPoint. Throughout the semester we will make intensive use of the FASB Accounting Standards Codification and the Statements of Financial Accounting Standards, available online at the FASB Web site.

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: 2 @ 20 each

40 points

Class participation (including out of class writing assignments)

30 points

Semester Research Project

100 points

Cases: 3 @ 40 points each

120 points

Total

290 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%
87-89%
84-86%
80-83%
77-79%

A
A-
B+
B
B-
C+

74-76%
70-73%
67-69%
64-66%
60-63%
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. 144-45 of the 2008-09 College Catalogue for more information about co-curricular probation.

Acct 460 Home Page
Updated on 31-January-2009