Course Syllabus
ACC 413 – Law for the Accountant --- Summer 2015
Course description
Intensive study of areas of law of importance to accountants, which
particular attention is given to principles of law relating to contracts,
sales, negotiable instruments, secured transactions, property, legal
entities, agency, securities, and accountant’s legal liability.
Module 23 – to – Module 34 are the core subjects of this course.
Prerequisite requirement: BLAW 200 or consent
Maziar Charles Rahimi JD, MS,
Email: [email protected]
Phone: (310)622-2530
Class Times: Monday and Wednesday 6:00 pm - to - 9:30 pm
Office Hours: After class and other times upon request
Class Room: Business Administration Bldg – E204
In the event of disturbances before or during class time, e.g., bomb threats,
meet the instructor on the grassy area on the south side of George Hall.
You will be given further instructions at that point. On days of scheduled
exams, you will be directed to an alternate classroom to take the exam.
Students with Disabilities: Students with disabilities are encouraged to contract the
KOKUA Program for information and services. Services are
confidential and students are not charged for them. Contact
KOKUA at 956-7511, [email protected], or Student
Services Center Rm. #13.
Text Book: Wiley CPA excel Exam Review 2015 – Regulation, by O. Ray Whittington.
Course Schedule
Class Date
Monday, July 6
Introduction and Course overview
Wednesday, July 8
Contracts (Module 26) & Sales (Module 27)
Monday, July 13
Wednesday, July 15
Negotiable Instruments (Module 28) &
Secured Transactions (Module 29)
Bankruptcy (Module 30) &
Debtor-Creditor relationships (Module 31)
Monday, July 20
Agency (Module 32) & Regulation of Business
Employment, Environment, and Antitrust (Module 33)
Wednesday, July 22
Midterm Examination
Monday, July 27
Federal Securities Acts (Module 24) &
Professional and Legal Responsibilities (Module 33)
Wednesday, July 29
Property (Module 34) &
Transactions in Property (Module 36)
Monday, August 3
Business Structure (Module 25) &
Individual Taxation (Module 35)
Wednesday August 5
Monday, August 10
Wednesday, August 12
Partnership Taxation (Module 37) &
Corporate Taxation (Module 38)
Other Taxation Topics (Module 39) &
Term Paper Due
Final Examination
Professor reserves the right to make any changes to this syllabus during the course.
The students will be notified of any changes in advance, within a reasonable time.
Grading for this course is on a letter grade, which is based on the following percentages:
(97-100=A+), (93-96.9=A), (90-92.9=A-),
(87-89.9=B+), (83-86.9=B), (80-82.9=B-),
(77-79.9=C+), (73-76.9=C), (70-72.9=C-),
(67-69.9=D+), (63-66.9=D), (60-62.9=D-),
Midterm Examination =25% of the total grade &
Final Examination =25% of the total grade
The examinations include: true/false, multiple choice, and essay questions.
Both exams are “Closed Book” and may involve moderate calculations. A calculator
may be used for the purposes of calculations only.
Homework & Class Participation = 30% of the total grade
Participation must be an active participation, which includes but not limited to being
prepared to discuss the reading materials during the class, present the cases, answer
questions in regards of the reading, and participate in the discussion in regards of the
subject matter topic. Regular attendance and punctuality is expected. In an event of
instructor being absent the students are expected to be prepared for the class according to
the class schedule and be prepared to discuss the reading materials as noted in the class
schedule. Occasionally, specific assignments will be assigned to the students. Also,
there will be few guest speakers and active participation is required.
Two Presentations @ 5% each = 10% of the total grade
Each presentation must not be more than 5 minutes, which will follow with short
discussion. Presentation must be in relation of the subject matter of the course (Law for
Accountant). A problem must be addressed and a course of action that would resolve the
problem must be introduced. Originality of the resolution will be highly marked.
Term Paper =10% of the total grade
Term paper must present an issue that is relevant to the subject matter of the course (Law
for Accountant). The instructor must approve the topic, format, and other relative
concerns in regards of the term paper. Please see the instructor in regards of this matter.
Quality v. Quantity
The number of pages will not be taken into consideration for grading. However, in this
course a well-developed paper must address an existing problem in today’s accounting
world. The paper must include but it’s not limited to the 5W’s and distinguishing the
major issues from minor issues that are causing the problem or are the problem.
Application of the relative laws and regulation in a reasonable and logical manner is
required in order to resolve the problem. A clear, concise, and coherent writing is
Students that are obtaining credits in the Master Program instead of credits for 413 ACC
would have to either provide an extra assignment or the term paper must be expanded to
cover a wider area of the topic with detailed resolution.
Please see the instructor in regards of this matter.
Academic Honesty:
Students are expected to behave with integrity in all academic endeavors. Cheating,
plagiarism, as well as any other form of academic dishonesty, will not be tolerated. All
incidents will be handled in accordance with the UH Student Code of Conduct. The UH
Student Code of Conduct, is available at:
Please become very familiar with the University Student Conduct Code so you can make
conscience and informed choices about your behavior. Some relevant portions of the
code are included below for your convenience. “Acts of dishonesty, types of behavior
that conflict with the community standards that the UH values and expects of students,
include but are not limited to the following:
cheating, plagiarism, and other forms of academic
furnishing false information to any UH official,
faculty member, or office,
forgery, alteration, or misuse of any UH document,
record, or form of identification.
The term "cheating" includes, but is not limited to: (1) use of any unauthorized assistance in
taking quizzes, tests, or examinations; (2) use of sources beyond those authorized by the
instructor in writing papers, preparing reports, solving problems, or carrying out other
assignments; (3) the acquisition, without permission, of tests or other academic material
belonging to a member of the UH faculty, staff or student (4) engaging in any behavior
specifically prohibited by a faculty member in the course syllabus or class discussion.
The term "plagiarism" includes, but is not limited to, the use, by paraphrase or direct
quotation, of the published or unpublished work of another person without full and clear
acknowledgement. It also includes the unacknowledged use of materials prepared by
another person or agency engaged in the selling of term papers or other academic
In addition to the above, the instructor specifically prohibits the following behaviors, and
includes them within the definition of academic dishonesty: (1) providing another student
with any form of direct or indirect, unauthorized assistance on any assignment, quiz, test or
exam; and (2) copying, or recording in any manner, test or exam questions or answers.
Please NOTE:
UH disciplinary proceedings may be instituted against a student charged with conduct that
potentially violates both the criminal law and this Student Conduct Code (that is, if both
possible violations result from the same factual situation) without regard to the pendency of
civil or criminal litigation in court or criminal arrest and prosecution.
If a student is caught committing an act of Academic
Dishonesty, as defined in the University Student
Conduct Code, they will receive a grade of “F” for the
course and be referred for disciplinary action as
provided for by the University Student Conduct Code.

Course Syllabus - Shidler College of Business