Advanced Accounting
ACNT
2333
Master Syllabus
Instructor — See the section syllabus for
instructor and section specific information
Synonym —
Section
Number —
Class Hours —
Office —
Office Hours
—
Phone —
Email —
Website —
Blackboard —
Please contact the instructor if you
wish to meet outside of regular office hours.
COURSE
DESCRIPTION
This course is accepted by
the Texas State Board of Public Accountancy as one of the
30 hours of upper division
accounting courses. To be accepted,
students MUST HAVE
completed a minimum of a bachelor’s degree
PRIOR to taking this course.
PREREQUISITES
ACNT 2304 (Intermediate Accounting II) or its equivalent
The
goals and objectives of this course prepare students for (1) completing degree
requirements, (2) obtaining or improving job skills, (3) qualifying for a
business or Accounting job, (4) working as an entrepreneur, (5) fulfilling
personal goals, and/or (6) understanding financial statements and the basic
accounting process.
COURSE-LEVEL STUDENT LEARNING OUTCOMES
Upon
successful completion of the course, students will be able to:
Knowledge:
Explain generally accepted
accounting principles for consolidated entities
Explain generally accepted
accounting principles as they apply to economic transactions of foreign
currency issues, derivative instruments and segments
Understand disclosure
requirements for consolidated entities, foreign currency issues, derivative
instruments, and segments
Understand the role standard
setting bodies for U.S. and international GAAP and understand the differences
between U. S. GAAP and IFRS
Skills:
Apply generally accepted
accounting principles in the preparation of reports for consolidated entities
(with both U.S. and foreign subs), for foreign currency transactions, for
hedging instruments, and for segments
PROGRAM-LEVEL STUDENT LEARNING
OUTCOMES
Upon
successful completion of the Accounting program, students will be able to:
(1) complete
degree requirements
(2) obtain or improve job skills
(3) satisfy educational requirements for CPA exam
SCANS COMPETENCIES
Go to http://www.austincc.edu/accting/Scans.php for a complete
definition and explanation of SCANS competencies.
This list summarizes the
SCANS competencies addressed in this particular course.
REQUIRED
TEXTS/MATERIALS
INSTRUCTIONAL
METHODOLOGY
The
objectives of this course will be met by incorporating a variety of
instructional methods. These include lecture, group activities, student
presentations, discussion papers, Spreadsheet and word processing activities,
and online research.
LABS
These
are online labs and will be submitted via the Labs section of Blackboard.
Lab assignments and instructions are located in the Blackboard course. No
late labs will be accepted. Students need access to Word, Excel, and the
Internet. Students can work at the library computer lab at and ACC
campus.
GRADING SYSTEM
|
Item |
Points |
% |
|
Exam 1 – Ch 1-3 |
100 |
20% |
|
Exam 2 – Ch 3-7 |
100 |
20% |
|
Exam 3 – Ch 11-14 |
100 |
20% |
|
Class Activities |
80 |
16% |
|
Projects |
60 |
12% |
|
Labs |
60 |
12% |
|
Total |
500 |
100% |
See the section syllabus
for more details.
COURSE
POLICIES
Course Policies
Attendance/Class Participation
Regular and punctual class and laboratory
attendance is expected of all students.
If attendance or compliance with other course policies is
unsatisfactory, the instructor may withdraw students from the class. See the section syllabus for more details.
Withdrawal
Policy
It is the
responsibility of each student to ensure that his or her name is removed from
the roll should he or she decide to withdraw from the
class. The instructor does, however,
reserve the right to drop a student should he or she feel it is necessary. If a student decides to withdraw, he or she
should also verify that the withdrawal is submitted before the Final
Withdrawal Date. The student is also
strongly encouraged to retain their copy of the withdrawal form for their
records. See the section syllabus for more details.
Students who enroll for
the third or subsequent time in a course taken since Fall,
2002, may be charged a higher tuition rate, for that course.
State law permits students
to withdraw from no more than six courses during their entire undergraduate
career at Texas public colleges or universities. With certain exceptions, all course
withdrawals automatically count towards this limit. Details regarding this policy can be found in
the ACC college catalog.
Incompletes
An instructor may award a
grade of “I” (Incomplete) if a student was unable to complete all of the
objectives for the passing grade in a course.
An incomplete grade cannot be carried beyond the established date in the
following semester. The completion date is determined by the instructor but may
not be later than the final deadline for withdrawal in the subsequent
semester. See the section syllabus
for more details.
Statement on Scholastic Dishonesty
A student attending ACC assumes
responsibility for conduct compatible with the mission of the college as an
educational institution. Students have
the responsibility to submit coursework that is the result of their own
thought, research, or self-expression.
Students must follow all instructions given by faculty or designated
college representatives when taking examinations, placement assessments, tests,
quizzes, and evaluations. Actions
constituting scholastic dishonesty include, but are not limited to, plagiarism,
cheating, fabrication, collusion, and falsifying documents. Penalties for scholastic dishonesty will
depend upon the nature of the violation and may range from lowering a grade on
one assignment to an “F” in the course and/or expulsion from the college. See the Student Standards of Conduct and
Disciplinary Process and other policies at http://www.austincc.edu/current/needtoknow
Student Rights and Responsibilities (Academic Freedom)Students at the college have the rights accorded by the U.S. Constitution to freedom of speech, peaceful assembly, petition, and association. These rights carry with them the responsibility to accord the same rights to others in the college community and not to interfere with or disrupt the educational process. Opportunity for students to examine and question pertinent data and assumptions of a given discipline, guided by the evidence of scholarly research, is appropriate in a learning environment. This concept is accompanied by an equally demanding concept of responsibility on the part of the student. As willing partners in learning, students must comply with college rules and procedures. Statement on Students with Disabilities
Each ACC campus offers support services for
students with documented disabilities. Students with disabilities who
need classroom, academic or other accommodations must request them through the
Office for Students with Disabilities (OSD). Students are
encouraged to request accommodations when they register for courses or at least
three weeks before the start of the semester, otherwise the provision of
accommodations may be delayed.
Students who have received approval for
accommodations from OSD for this course must provide the instructor with the
‘Notice of Approved Accommodations’ from OSD before accommodations will be
provided. Arrangements for academic accommodations can only be made
after the instructor receives the ‘Notice of Approved Accommodations’ from the
student.
Students with approved accommodations are
encouraged to submit the ‘Notice of Approved Accommodations’ to the instructor
at the beginning of the semester because a reasonable amount of time may be
needed to prepare and arrange for the accommodations.
Additional information about the Office for
Students with Disabilities is available at http://www.austincc.edu/support/osd/
Safety Statement
Austin Community College is committed
to providing a safe and healthy environment for study and work. You are
expected to learn and comply with ACC environmental, health and safety
procedures and agree to follow ACC safety policies. Additional information on
these can be found at http://www.austincc.edu/ehs.
Because some health and safety circumstances are beyond our control, we ask
that you become familiar with the Emergency Procedures poster and Campus Safety
Plan map in each classroom. Additional information about emergency procedures
and how to sign up for ACC Emergency Alerts to be notified in the event of a
serious emergency can be found at http://www.austincc.edu/emergency/.
Please
note, you are expected to conduct yourself professionally
with respect and courtesy to all. Anyone who thoughtlessly or intentionally
jeopardizes the health or safety of another individual will be dismissed from
the day’s activity, may be withdrawn from the class, and/or barred from
attending future activities.
You are expected to
conduct yourself professionally with respect and courtesy to all. Anyone who
thoughtlessly or intentionally jeopardizes the health or safety of another
individual will be immediately dismissed from the day’s activity, may be withdrawn
from the class, and/or barred from attending future activities.
Use of ACC email
All College e-mail communication to
students will be sent solely to the student’s ACCmail account, with the
expectation that such communications will be read in a timely fashion. ACC will
send important information and will notify you of any college related
emergencies using this account. Students
should only expect to receive email communication from their instructor using this
account. Likewise, students should use
their ACCmail account when communicating with instructors and staff. Instructions for activating an ACCmail
account can be found at http://www.austincc.edu/accmail/index.php.
Student And Instructional Services
ACC strives to provide
exemplary support to its students and offers a broad variety of opportunities
and services. Information on these
services and support systems is available at:
http://www.austincc.edu/s4/
Links to many
student services and other information can be found at: http://www.austincc.edu/current/
ACC Learning Labs provide
free tutoring services to all ACC students currently enrolled in the course to
be tutored. The tutor schedule for each
Learning Lab may be found at: http://www.autincc.edu/tutor/students/tutoring.php
For help setting up your
ACCeID, ACC Gmail, or ACC Blackboard, see a Learning Lab Technician at any ACC
Learning Lab.
Student Discipline
Classroom behavior should support and
enhance learning. Behavior that disrupts the learning process will be dealt
with appropriately, which may include having the student leave class for the
rest of that day. In serious cases, disruptive behavior may lead to a student
being withdrawn from the class. ACC's policy on student discipline can be found
in the Student Handbook).
Testing Center Policy
Under certain circumstances,
an instructor may have students take an examination in a testing center. Students
using the Academic Testing Center must govern themselves according to the
Student Guide for Use of ACC Testing Centers and should read the entire guide
before going to take the exam. To
request an exam, one must have:
Do NOT bring cell phones to the
Testing Center. Having your cell phone
in the testing room, regardless of
whether it is on or off, will revoke your testing privileges for the
remainder of the semester. ACC Testing Center policies can be found at http://www.austincc.edu/testctr/ See the section syllabus
for more details.
See the section syllabus for details.
MISSED
OR LATE WORK
See the section syllabus for more details.
COURSE
OBJECTIVES http://www.austincc.edu/sammons/2333/objectives.pdf