WAYLAND BAPTIST UNIVERSITY
VIRTUAL CAMPUS
SCHOOL OF BUSINESS
SYLLABUS
1. Mission Statement: Wayland Baptist University exists to educate students in an academically challenging,
learning-focused and distinctively Christian environment for professional success and service to God and
humankind.
2. Course: Name – ACCT 3309 – VC01, Accounting Theory and Analysis
3. Term: Winter 2014
4. Instructor: Dr. George L. Valentine
5. Office Phone Number and WBU Email Address:
806-291-1025 office, 210-279-0569 Cell, valentineg@wbu.edu
6. Office Hours, Building, and Location
M 10:00 to 12:00 and 3:10 to 4:25 T 09:30 to 12:00 and 1:00 to 4:25, W 10:00 – 11:00, Nunn Business Bldg Room, NBB
109
7. Class Meeting Time and Location:
MW 1:45 to 3:00 NNB 203
8. Catalog Description: Traditional and electronic sources of authoritative accounting and tax literature for research
into issues relating to wide range of accounting and tax issues.
9. Prerequisites ACCT 2306
10. Required Textbook and Resources:
BOOK
Federal Tax
Research
AUTHOR
ED YEAR
Raabe/Whittenburg/Sanders 10th 2014
PUBLISHER
ISBN#
UPDATED
Cengage Learning
9781285439396
5/25/14
11. Optional Materials:
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Course Outcome Competencies: Upon completion of Auditing, the student will be able to:
Understand audit and other assurance services;
Identify the major audit concepts and standards;
Specify the steps in an audit engagement;
Perform and document basic audit procedures;
Identify the attributes associated with professional practice;
Specify major components and rules of the professional code of conduct;
Write professional audit memoranda;
Apply audit procedures appropriate to meet specified audit objectives;
Understand the implementation and testing of internal controls.
13. Attendance Requirements:
All students are expected to be on time for class. Students may not be allowed to enter the classroom once class has
started. Students will be allowed to miss three classes without incurring a grade penalty. Beginning with the fourth
absence, a student’s final semester grade will be reduced by 2 points for each absence. The University expects
students to attend each class session. A minimum attendance criterion of 75% is established for this course.
Lower than 75% is not acceptable and students must discuss alternatives with me if that unlikely circumstance
develops.
14. Disability Statement: “In compliance with the Americans with Disabilities Act of 1990 (ADA), it is the policy
of Wayland Baptist University that no otherwise qualified person with a disability be excluded from participation
in, be denied the benefits of, or be subject to discrimination under any educational program or activity in the
university. The Coordinator of Counseling Services serves as the coordinator of students with a disability and
should be contacted concerning accommodation requests at (806) 291- 3765. Documentation of a disability must
accompany any request for accommodations.”
15. Course Requirements and Grading Criteria:
Specific requirements of the course including the criteria utilized to assess student achievement of outcome
competencies, and the weight of each. A variety of means to evaluate student performance should be used and
grading criteria should conform with the grading system contained in the latest WBU Academic Catalog. An
example of assessment criteria and weights might include:
HOMEWORK:
Homework will consist of the assigned problems and exercises. All homework assignments will be due as
assigned in class. Late homework papers will not be accepted unless prior arrangements have been made and
approved with the instructor.
QUIZZES:
There will be several unannounced quizzes throughout the seminar. There will not be any make quizzes. A
few quiz grades may be dropped in the final grade calculation.
RESEARCH PROJECTS:
There will several research projects during the semester. The projects will require 3 to 5 pages of typed,
double spaced answers. An ability to communicate effectively will affect the grade. The AICPA’s six
characteristics of effective writing are: (1) cogent organization, (2) conciseness, (3) clarity, (4) use of standard
English, (5) responsiveness, and (6) appropriateness for the reader. Writing memos requires finding and
using authorities.
TESTING:
Three tests plus a comprehensive final exam will be given. The test format will generally be that of (1)
objective questions (i.e., multiple choice) and (2) problem questions. Make-up exams will not be given
unless prior arrangements have been made and approved with the instructor.
GRADE DISTRIBUTION:
The semester grade will be determined by the following distribution:
1.
2.
3.
3.
Tests (3) and final exam
Quizzes
Research Projects
Homework/Participation
60%
15%
10%
15%
100%
University grading system:
A = 90 - 100 B = 80 – 89 C = 70 – 79 D = 60 – 69 F = < 60
Students shall have protection through orderly procedures against prejudices or capricious academic
evaluation. A student who believes that he or she has not been held to realistic academic standards,
just evaluation procedures, or appropriate grading, may appeal the final grade given in the course by
using the student grade appeal process described in the Academic Catalog. Appeals may not be
made for advanced placement examinations or course bypass examinations. Appeals are limited to
the final course grade, which may be upheld, raised, or lowered at any stage of the appeal process. Any
recommendation to lower a course grade must be submitted through the Executive Vice
President/Provost to the Faculty Assembly Grade Appeals Committee for review and approval. The
Faculty Assembly Grade Appeals Committee may instruct that the course grade be upheld, raised, or
lowered to a more proper evaluation.
16. Tentative Schedule:
See attached spreadsheet for topics and calendar
17. Additional information as desired by the faculty member.
If you need to talk to me about anything, please come by and see me. My door is open to you and I pray for you
daily. May God richly bless you this semester.