Syllabus
Acct 460 - Accounting Research
Spring 2008

Acct 460 Home Page
Updated on 20-January-2008

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 research of current issues in accounting using various online databases. Special emphasis is placed on research techniques using the FARS database, and secondarily, those of the Securities and Exchange Commission, the Financial Accounting Standards Board and the International Accounting Standards Board. Prepares students for the new computerized format of the uniform CPA examination. Prerequisites: Acct 301; and completion of/concurrent enrollment in Acct 302 and Acct 303.

EMA Department Mission and the College's Core Values

The Department of Economics, Management and Accounting, 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.

• an awareness of global and multicultural issues,

• a basic understanding of science and technology,

• critical thinking and problem solving skills,

• oral and written communication skills,

• locating, evaluating, and using information,

• ethical issues,

• leadership, and

• preparation for life-long learning and professional growth.

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

• Core Value #1 -- Liberal Arts Foundation: this course, where learning and teaching happens using a liberal arts approach, helps prepare students for careers where written and oral acommunication, critical thinking, unstructured problem solving, and judgment is necessary.

• Core Value #4 -- Technology: in this course students will continue to enhance their technology proficiencies, becoming comfortable and capable with methods of communication and ways to gather information intelligently.

• Core Value #5 -- World of Work: this course provides students with an education "in the various branches of useful knowledge." Requiring students to use the skills and knowledge they acquired in their liberal education, this course's content reflects today’s realities of worldwide market orientation and an economy based deeply on information exchange.

Course Competencies

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

• use the FARS database and databases from the Securities and Exchange Commission, the Financial Accounting Standards Board and the International Accounting Standards Board to research accounting questions,

• understand the role of judgment in analyzing various acceptable accounting practices, determining the results of their outcomes, and selecting the best accounting treatment for a transaction, and

• communicate the results of accounting research in clear and concise written and oral reports. [Please refer to my Expectations for Written and Oral Communication Web site for a list of the dimensions I will be evaluating.]

Course Textbook and Materials

• Exploring the Authoritative Literature of Accounting through Minicases, Grace F. Johnson, Copyright 2007. Available for $4.00 from the EMA Department office.

• FARS online database access for 1 semester, John Wiley & Sons

• The Wall Street Journal, 15 week (one semester) subscription.

• At least one formatted, 3.5" high density floppy disk or USB storage device for use during class time.

Course Components

Using the FARS and other online databases, students will prepare informal written responses to minicases and Wall Street Journal articles and formal writing in the way of research cases. Class participation also will be evaluated throughout the semester. Each student will select a specific topic of interest and deliver an oral presentation about it at the end of the semester.

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 Financial Accounting Research System (FARS) online database of accounting pronouncements.

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:

• Copying another person's paper,

• Copying another person's words or ideas without putting quotation marks around them or citing them as a source,

• Copying entire sentences and paragraphs from a print or electronic source without providing proper documentation and credit,

• Allowing another person to write your paper and make revisions to your work,

• Collaborating with others on examinations or assignments where the work is to be done individually,

• Manipulating data,

• Cheating.

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.

Over the last few semesters I had several cases of plagiarism in this and other classes. 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

Evaluation Scale:

Late assignments will have points deducted. The deduction is 10% of the value of the assignment for each day (including weekends) it is late.

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. 146-47 of the 2007-08 College Catalogue for more information about co-curricular probation.

Acct 460 Home Page
Updated on 20-January-2008