ACC Syllabus

We may not use it. Broad Learning Objectives: See attached list of detailed learning objectives . Understand the role of both external and internal auditing and assurance services in financial and compliance reporting. 2. Develop critical thinking and analytical reasoning skills in the following areas: a. Materiality and risk assessment b. Internal control evaluation c. Evidential matter 3.

Refine research and communications skills. Grade Pre-Requisite: A student majoring in accounting will be permitted to repeat an upper level accounting course only one time for credit.A student majoring in accounting will be permitted to repeat only two upper level accounting courses in order to continue in the accounting major. Students must earn a “C” in each pre- requisite course before being permitted to enroll in IACOCCA. Grade Determination Comprehensive Final examination 35%* Examinations (3 unit) Weekly Quizzes Integrated Final Case Total (maximum) Extra Credit Opportunity 45% 100% The only way to earn extra credit is to complete 100% of on-line homework assignments (see class schedule). Those students completing the homework will receive 2% added to the final grade for completing all of the assignments.Students scoring at least 90% average across all assignments will receive an extra 1% (for 3% total possible extra credit).

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Additional Classes To help ensure everyone the highest probability of success in the class, we will have additional classes throughout the semester. While these classes are optional, they are designed to enhance your learning. Each Thursday from 5 to pm there will be a debriefing of the weekly quiz in Cashing 103. Also, there may be “boot camps” through the semester to help address skill set deficiencies.Homework (Problems and Cases) Homework does not count on the final grade except for extra credit. Homework is all electronic and comes from Connect Accounting, the web based learning tool accompanying the text (1).

If you desire to get credit for homework, you should remember to keep up with it and turn it in on time. The website is very unforgiving for late homework. It will not accept homework turned in after the due date.

This means that you must OBTAIN a code either with your textbook, or online at www. Meme. Com/lowers to complete the homework. The link for 9:30 (section 3) is http://connect. Craw-hill. Com/class/b_Thomas_fall_2013_mm_930.

The link for 12:30 are configuring Blackboard to link to the website for homework. More on this later. Homework will be automatically graded as you complete it, and the grades will be rated by the software and automatically recorded on the section’s website by due date. Homework for a particular day is programmed to be due the day following. For example, homework from Session 1 is due at the start of Session 2. Many homework problems come from previous CPA examination questions (both multiple choice and simulations. All late homework will be assigned a grade of O. Examinations The majority of each exam will be multiple-choice questions, of the same type as assigned homework and from the Gleam CPA Materials.

The website to the Lowers textbook (1) also contains simulation questions from the Kaplan CPA Review materials hat are good test material. They will be useful for studying for exams. Each exam will consist of discussion or other objective format questions, similar to these simulations, based on readings and class discussions. Finally, each examination will include a memorization recall exercise.Weekly quizzes are considered “class exercise” as outlined under the section defining dishonorable conduct.

Every Monday (except weeks when there is a test) a set of 20 to 25 multiple choice questions will be posted on blackboard. The students have until Thursday at pm to submit their answers (late submission will not be accepted). Students are permitted to consult their textbook, notes, and CPA study materials. Students are also encouraged to work in small group on these quizzes. However, students are not permitted to directly copy another student’s answers and doing so will be considered an honor code violation.

Only your best 10 quizzes will be factored into your grade. In addition, all students are required to complete the due. Confirmation. Com case as part of the quiz related to the revenue cycle. While this case is free, it will require you to register on the website. It will take about 2 hours to complete over 4 days.

More on this later. .Eliminated Final Case The integrated final case exercise, worth 10 percent of your final grade, will be Apollo Shoes, which accompanies the text. This case is designed to help you learn to apply the concepts of auditing that you are studying in this course.You MUST OBTAIN PASSWORD ACCESS to www.

Meme. Com/lowers to complete the Apollo Shoes Case. This is the same password access you obtained for homework. The case contains a series of modules completed in sequence, designed to illustrate the application of the topics covered in each chapter. You are required to complete the Apollo Shoe Case as a group.

You may begin the case as soon as you feel you are ready. Certain class days (see schedule) are designated as integrated case study work days. Each module contains electronic working papers that are very similar to those used in an actual audit.I will ask for copies of your group’s working papers to be turned in by the last day of class (1 set per group). Groups will make oral presentations of their findings on Apollo either on Thursday December 5 or Friday December 6. A team of senior managers from various CPA firms will help evaluate your analyses and Use of Blackboard I utilize Blackboard extensively to administer the course and communicate with you.

Please log onto Blackboard immediately to determine if you have access to the course. I will post the syllabus, all quizzes, presentations, and other course information on Blackboard.In addition, we are configuring Blackboard to link with the textbooks website for computerized homework. The links should available starting day 1 of classes. Academic Honesty Please review the Constitution of the University Honor System at http:// www. Baylor.

due/Skateboarding/up_constitution. HTML. Any violations of this policy will be dealt with accordingly. In addition, as future accounting professionals, I expect you to conduct yourself in a professional manner in accordance with the Code of Professional Conduct of the American Institute of Certified Public Accountants.