HOUSTON COMMUNITY COLLEGE
SYLLABUS – ACNT 1491
Technical Writing and Research for Accountants
Four (4) Hour Credit Class
(Fall 2011, Saturday’s 9:00 am to 1:00 pm)
Dean of Workforce Development:
Department Chair:
Dr. Maya Durnovo
Mel McQueary
Course Description:
Topics address recently identified current events, skills, knowledge, and/or attitudes and
behaviors pertinent to the technology or occupation and relevant to the professional
development of the student. This course was designed to be repeated multiple times to
improve student proficiency.
End-of-Course Outcomes:
Learning outcomes/objectives are determined by local occupational need and business
and industry trends.
Prerequisite:
ACCT 2302 (Principles of Accounting II) or its equivalent.
Course Goals:
The primary purpose of this course is to provide students with skills related to written
communications and skills related to specialized research as they are used in accounting
and professional communications. You will be expected to develop and demonstrate
strategies for effective tax and accounting research, develop methods to effectively
research issues surrounding tax and accounting matters. Once the research is performed
you will need to transfer the information and ideas from the research into a written form.
Instructor Information:
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
Kazim Khoja
Spring Branch – Room 310
By appointment only
214.223.3409
Kazim.khoja@gmail.com
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Textbook and Related Material (Required):
Technical Communication: A Reader-Centered Approach, 6th or 7th
Ed.
Paul V. Anderson
ISBN-10: 1413017703
ISBN-13: 978-1413017700
Accounting and Auditing Research: Tools and Strategies
Thomas R. Weirich
ISBN-10: 032430224X
ISBN-13: 9780324302240
Course Description:
This course is intended to develop the necessary skills for effective accounting and tax
research in the 21st Century. Professional accountants use online and electronic
accounting, auditing and tax research tools. This class will use the “Research Institute of
America” as its primary provider of tools to learn and execute professional research
techniques, it includes the following databases:
WGL Electronic Tax Payroll and Accounting Tax Library
RIA Academic Advantage Essentials Library
PPC FASB Reference Material on Checkpoint
AICPA on CheckPoint
PPC GASB Reference Material on Checkpoint
The Research of America databases may be accessed from HCC’s library. Proper tax and
accounting research requires critical thinking skills and the ability to produce professional
results. Other databases and techniques will be discussed in the class as well as the
Research of America database. This class will address the technical skills necessary for
professional research and will address CPA Exam related research issues.
PowerPoints:
http://www.wadsworth.com/cgiwadsworth/course_products_wp.pl?fid=M63&product_isbn_issn=1413017703&chapter
_number=0&resource_id=21&altname=PowerPoints
RIA Training:
http://find.support.rg.thomsonreuters.com/training/Tax_and_Accounting_Courses.asp?
startdate=&enddate=&keywords=&media000012=on&featuredlist=&limittodates=&zi
pcode=&zipradius=25&detaillevel=0
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PCAOB Auditing Standards:
http://pcaobus.org/Standards/Auditing/Pages/default.aspx
Checkpoint URL Setup Checkpoint URL Setup:
http://www.checkpoint-registration.riag.com/schools
Evaluation and Requirements:
Attendance is extremely important. Students are expected to read all assigned chapters,
complete and submit all assignments on the due dates, and attend all classes. The nature
of the course is such that perfect attendance is essential for mastery of the course content.
A missed class can never be duplicated.
All assignments must be turned in on time and MUST be typed. Any matter turned in
must be professional and neat. You must put your full name and time of class at the
beginning of any assignment. Your performance will be evaluated on the written
assignments you produce. This class is writing extensive, be prepared to turn in a typed
assignment each class period.
Grading Criteria:
All assignments should be completed according to the assignments’ specifications. Use
of spelling, correct grammar and mechanics is expected. Assignments will be graded as
follows:
“A” Excellent work meeting the needs of the target reader. Clearly and effectively
written. 90 to 100 percent.
“B” Above average work with some sophistication. Clearly and effectively written. 80
to 89 percent.
“C” Average work. Is clear and free of major errors. 70 to 79 percent.
“D” Below average work. Reader is confused; includes improper grammar, poor spelling
and weak mechanics. 60 to 69 percent.
“F” Failed to accomplish assigned task. Use of incoherent sentences and full of grammar
and spelling mistakes. 59 to 0 percent.
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Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision,
hearing, etc.) who needs to arrange reasonable accommodations must contact the
Disabilities Services Office at the respective college at the beginning of each semester.
Faculty is authorized to provide only the accommodations requested by the Disability
Support Services Office.
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling
course requirements. Penalties and/or disciplinary proceedings may be initiated against a
student accused of scholastic dishonesty. “Scholarly dishonesty” includes, but is not
limited to, cheating on a test, plagiarism, and collusion.
Class Attendance:
Students are expected to attend class regularly. Students are responsible for materials
covered during their absences, and it is the student’s responsibility to consult with the
instructor for any make-up assignments. Although it is the responsibility of the student
for non-attendance, the instructor has full authority to drop a student for excessive
absences. A student may be dropped from any course for excessive absences after the
student has accumulated absences of 12.5% of the hours of instruction. For example, in a
3 credit hour lecture class meeting 3 hours per week, a student may be dropped after 6
hours of absence.
Drops and Withdrawals:
It is the responsibility of each student to officially drop or withdraw from a course.
Failure to officially withdraw may result in the student receiving a grade of F in the
course. Procedures for withdrawing from a class are found in the Student Handbook.
International Students: Receiving a W in a course may affect the status of your student
visa. Once a W is given for the course, it will not be changed to an F because of visa
considerations.
New Policy: Students who repeat a course three or more times will face significant
tuition/fee increases at HCC and other Texas public colleges and universities. Please
seek tutoring or other assistance prior to considering course withdrawal.
Written Assignments:
All written assignments shall be typed. Minimum and maximum length and format will
be provided for each assignment.
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Homework Assignments:
All assignments will be typed. Any assignment sent to the professor by email may have
10% of the final grade on the assignment taken off for turning in the assignment via
email. This reduction is at the professor's discretion. Any assignments turned in without
the class name, class time, general meeting day (i.e., Sat.), the time, and the student's
name as recorded in the HCC/Student Administration system will receive no credit. Each
assignment will also include page numbers.
All written assignments shall be typed, spaced as appropriate, and use of materials from
any other sources must be properly cited. Any matter turned in must be professional and
neat. Minimum and maximum length will be provided for each assignment.
Plagiarism will not be tolerated. Each student is to do their own homework and papers. If
one student plagiarizes another's work, it is grounds for an "F" or zero credit on the
homework and an "F" in the class. Use proper citations such as APA, MLA or other such
system.
Assignments:
Assignments:
Quizzes: class may begin with a quiz or other assignment related to accounting research, tax
research or application of material to be covered. There will be 5 quizzes, 10 points each, for
a total of 50 points. Grammar, spelling or reading comprehension may be included in the
quizzes. There will be no make-ups for quizzes.
5 homework assignments requiring accounting or tax research, 20 points each.
#1: Training on RIA system: "Getting started with checkpoint"
#2: Prepare a Resume & an accounting related Email
#3: Training on RIA system: "Productivity Tools" and 1 paragraph description of topic
of major research project's topic.
#4: Locate and answer a possible CPA exam essay question, do not copy any example
answer, doing so will result in an "F" in this course; i.e., answer the question
yourself.
#5: Locate and answer a possible CPA exam essay question, do not copy any example
answer, doing so will result in an "F" in this course; i.e., answer the question
yourself.
CPA Exam Research: 2 homework assignments related to CPA Exam research, 25 points
each. This memorandum should indicate research Prepare a two page memo using no less
than 4 citations on:
CPA Exam Research Paper 1: How to answer a CPA Exam Essay Question
CPA Exam Research Paper 2: What are the major differences between U.S. GAAP and IFRS.
Research assignments: This is a one page memorandum demonstrating accounting/tax/audit
research, brevity, understanding of the topic with proper format and conclusion. Prepare a
research project on the following:
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Individual Taxation
Gift & Estate Taxation
Corporate Taxation
Financial Accounting and Reporting
Auditing
Each is worth 25 points and you will receive credit for the highest four assignments.
Memo format: Memos are to be single spaced, typed and written in memorandum form. The
references should be embedded in the text. discussion of a memorandum is found at
http://owl.english.purdue.edu/owl/resource/590/03/ and on the Learning Web under
Memorandum Format tab for this class. You are to analyze your situation; cite appropriate
laws, statutes and/or regulations; and come to a conclusion. Use MLA formatting for
references and citations.
Midterm exam – 100 points, covering accounting and tax research techniques, research
databases and related covered material.
Major research project – 100 points, due no later than the scheduled final. Select a topic
from the area outlined in the research assignments to perform a major research project. The
body of this project is to be at least 6 pages and no long than 9 pages. The page length does
not include Cover, Abstract or Works Cited.
Please review http://owl.english.purdue.edu/owl/resource/658/01/ regarding writing a
research paper and use the APA style outline and paper format found at
http://owl.english.purdue.edu/owl/resource/560/01/.
An assignment schedule is attached to this syllabus. This schedule will be followed
throughout this course. Any modifications to this schedule will be announced in class.
Evaluation Requirements:
Quizzes
50 points
Midterm
CPA Exam Research
Homework
Research Projects
Major Research
Project
Attendance
Homework
Total
100 points
50 points
100 points
100 points
100 points
100 points
600 points
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Grading Scale:
90 - 100% =
80 - 89% =
70 - 79% =
60 - 69% =
BELOW 60% =
A
B
C
D
F
(540 to 600 points)
(480 to 539 points)
(420 to 479 points)
(360 to 419 points)
( 0 to 299 points)
Incompletes:
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If
you receive an “I,” you must arrange with your instructor to complete the course work by
the end of the following term (excluding Summer). After the deadline, the “I” becomes
an “F.” My policy is for the student to have a “C” average to obtain an incomplete.
HCCS Website:
Our website is: www.hccs.edu
Instructor Website:
From the HCCS homepage, choose Northwest College, choose “The Learning Web,”
choose Faculty, type in your instructor’s name. Your instructor will have a copy of the
syllabus and other pertinent information for you.
Tutoring/Lab Hours:
This will be posted in The Learning Web during the second week of the semester.
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SCANS – Secretary’s Commission for Achieving Necessary Skills:
Detailed SCANS information on this course is available from your instructor. For additional
information about SCANS, go to: wdr.doleta.gov/SCANS/teaching
Workplace Competencies
Foundation Skills
Resources: allocating time, money, materials,
space, staff
Basic Skills: reading, writing, arithmetic and
mathematics, speaking and listening
Interpersonal Skills: working on teams,
teaching others, serving customers, leading,
negotiating, and working well with people
from culturally diverse backgrounds
Thinking Skills: thinking creatively, making
decisions, solving problems, seeing things in
the mind’s eye, knowing how to learn, and
reasoning
Information: acquiring and evaluating data,
organizing and maintaining files, interpreting
and communicating, and using computers to
process information
Personal Qualities: individual responsibility,
self-esteem, sociability, self-management and
integrity
Systems: understanding social, organizational,
and technological systems, monitoring and
correcting performances, and designing or
improving systems
Technology: selecting equipment and tools,
applying technology to specific tasks, and
maintaining and troubleshooting technologies
SCANS workplace competencies and foundation skills have been integrated into Technical
Writing and Research for Accountants, and are exhibited in the SCANS schedule.
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Memo Assignments: Memos are to be single spaced, typed and written in
memorandum form. The references should be embedded in the text. The paper should start in
the following format:
To:
From:
Re:
Date: _____________________________ The Purdue Owl Online Writing Lab discusses a
written memorandum as follows: The format of a memo follows the general guidelines of
business writing. A memo is usually a page or two long, should be single spaced and left
justified. Instead of using indentations to show new paragraphs, skip a line between
sentences. Business materials should be concise and easy to read. Therefore it is beneficial
to use headings and lists to help the reader pinpoint certain information. You can help
your reader understand your memo better by using headings for the summary and the
discussion segments that follow it. Write headings that are short but that clarify the
content of the segment. For example, instead of using "Summary" for your heading, try
"New Advertising Recommendations," which is much more specific. The major headings
you choose are the ones that should be incorporated in your purpose-statement in the
opening paragraph. For easy reading, put important points or details into lists rather than
paragraphs when possible. This will draw the readers' attention to the section and help the
audience remember the information better. Using lists will help you be concise when
writing a memo. The segments of the memo should be allocated in the following manner:
• Header: 1/8 of the memo
• Opening, Context and Task: 1/4 of the memo
• Summary, Discussion Segment: 1/2 of the memo
• Closing Segment, Necessary Attachments: 1/8 of the memo
This is a suggested distribution of the material to make writing memos easier. Not all
memos will be the same and the structure can change as you see necessary. Different
organizations may have different formatting procedures, so be flexible in adapting your
writing skills. This discussion of a memorandum is found at
http://owl.english.purdue.edu/owl/resource/590/03/ . You are to analyze your situation; cite
appropriate laws, statutes and/or regulations; and come to a conclusion. Use MLA formatting
for references and citations.
The use of "MLA style specifies guidelines for formatting manuscripts and using the English
language in writing. MLA style also provides writers with a system for referencing their
sources through parenthetical citation in their essays and Works Cited pages. Writers who
properly use MLA also build their credibility by demonstrating accountability to their source
material. Most importantly, the use of MLA style can protect writers from accusations of
plagiarism, which is the purposeful or accidental uncredited use of source material by other
writers." This discussion and examples of the MLA style is found at
http://owl.english.purdue.edu/owl/resource/747/01/.
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From the HCCS Libraries homepage http://library.hccs.edu
Under Databases, click By Subject.
http://library.hccs.edu/articles/subject.php
From the Subjects Covered, click Business & Economics.
http://library.hccs.edu/articles/subject/bus_econ.php
Scroll down the page and click RIA Checkpoint.
https://checkpoint.riag.com/app/Checkpoint?usid=c898824b86a&lastCpReqId=5
434592&lkn=mainFS&uqp=20940&bhcp=1
This is for on campus access only.
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