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ACCOUNTING 390W: REPORTING FOR ACCOUNTANTS
Syllabus
Spring 2015
Instructor: John R. Cooper
Office: SSE 2429 – Monday 3 PM to 4 PM (and by appointment)
Email: jcooper@mail.sdsu.edu
C
ommunication skills are considered one the most important for accountants. Accounting
practitioners, faculty, and professional organizations agree that good writing and speaking skills
are imperative to success in accounting. While most practitioners recognize the importance of
writing skills in the accounting profession, research shows many accounting graduates lack the necessary
writing skills associated with grammar, spelling, and sentence construction and that this deficiency stems
from insufficient coverage of communication fundamentals in higher education.
This course provides the opportunity for students to recognize deficiencies in their communications skills
and provides the tools and opportunities to focus on areas needing improvement. Students interested in a
career in any accounting related field should find this course valuable.
Course Objectives:
The primary objective is to provide the guided practice necessary to master fundamental concepts of
business communication. You will be focused on three core subjects within communications: (1)
planning communications, (2) writing, and (3) presenting. This course will also fulfill the requirements of
an upper-division writing course (a “W” course) as set forth by SDSU.
Basic Writing Prerequisites:
The course satisfies the Graduation Writing Assessment Requirement for students who have completed 60
units, completed the Writing Placement Assessment with a score of 8 or higher (or earned a C or higher in
RWS 280 or 281, or LING 281 if score on WPA was 7 or lower); and completed the General Education
requirement in Composition and Critical Thinking. Admission to the College of Business as an accounting
major also required.
University Writing Center
San Diego State University has a Writing Center that is free to students. The Writing Center is located on
the ground floor of the Professional Studies and Fine Arts building (PSFA-116). The PSFA building is
located directly west of Hardy Tower. For more information, see the Writing Center webpage at
http://writingcenter.sdsu.edu/index.html
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Course Logistics:
Scheduled class times are:
Section Instructor Days
4
Cooper
TTH
5
Cooper
TTH
Times
2:00- 3:50
4:00- 5:50
Location
SSW 2514
SSW 2522

Prerequisites: You must be admitted to the accounting major in the SDSU College of
Business. You must have scored an 8 or better on the WPA or received a grade of C or better in
RWS 280, RWS 281, or LING 281. You must have received a grade of C or better in both
ACCTG 331 and ACCTG 332.

Course Materials:
a. Excellence in Business Communication 11th Ed. By Thill and Bovee.
b. Harvard Business School Management Communication Coursepack available at:
Section 4 – 2 PM T-TH https://cb.hbsp.harvard.edu/cbmp/access/33480671
Section 5 – 4 PM T-TH https://cb.hbsp.harvard.edu/cbmp/access/33481247
Computers

You will need to bring a laptop to each day in which we have an in-class writing assignment. If
you do not have a laptop you will need to get a loaner from the library tech center.
Assessment
Your primary assessment will be through quizzes, exams and in-class writing assignments and
presentations. Quizzes, exams and in-class writing assignments will be will be given on the scheduled
dates listed in the course calendar below.
Assessment
% of grade
10%
Quizzes
35%
In class writing assignments & HBS Modules
Group Project:
Individual company case study
Individual Excel-based project
Group report
Group presentation
10%
5%
5%
10%
Individual report/pamphlet/presentations
10%
Midterm exam
Total for course
15%
100%
HBS Modules – Grading
There are three modules in the HBS series. Each module counts as an In Class Writing Assignment
(“ICW”). The score you earn on each HBS module will be the score you earn for the ICW posting. HBS
modules that are completed late will result in a 5 point reduction if late one week or less, 10 points each if
later than one week.
Exams
There is a single midterm exam scheduled on the date indicated on the calendar below. The midterm is
expected to be a multiple choice exam based on all the readings and the HBP materials through that point
in the semester. There are no provisions for make-up exams.
Quizzes
Quizzes are scheduled after the materials should have been read and discussed in class. I will drop your
lowest quiz score automatically; thus there are no other provisions for missed quizzes.
In Class Writing Assignments (“ICW”)
In order to assess your independent ability to write, there will be a number of in-class writing assignments
that form a significant portion of your grade. I will drop your lowest in-class writing assignment score;
thus there are no other provisions for missed in-class writing assignments. As noted above, each of the
HBS modules will count for grading purposes as an ICW.
Company Case Study
You are required to prepare a case study public company from the list we will provide. You will select
the company as a team; however, the case study requires both an individual submission and a group
submission. In fact, the case study has four distinct portions:
(1) Individual written report,
(2) Individual excel-based report,
(3) Team written report, and
(4) In-class team presentation.
(5) Assignment to review and ask questions of another group’s presentation
Each of these will be described in additional detail in the company case study instructions and in class.
Individual Research Paper and Presentation
The individual research paper is on a topic that you select from the list of available topics to prepare a
technical research memo on the issue along with a “user-friendly” pamphlet on the topic. You are also
required to present on your topic in class.
Homework and Participation
I do not expect to assign homework that is required to be turned in and graded (although I reserve the right
to do so). Preparing for class should typically involve reading the assigned materials and on occasion,
preparing materials for discussion. Your contribution to class discussions is an invaluable part of your
learning experience, and the experiences of the other students in the class. Without your active
involvement in the class meetings, the class will not be a success for any of us.
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Style Guide
Most of the written assignments should be prepared using the 390W-adapted MLA format and style.
There is a brief style guide posted in Blackboard. More information on MLA style can be found on
numerous websites and are available at no charge.
TurnItIn
Almost all written work is required to be submitted on TurnItIn on Blackboard unless instructed
otherwise. TurnItIn is a document submission system that interfaces directly with Blackboard and permits
instructors to provide on-line feedback without having to print papers for grading. TurItIn also checks
your work for potential plagiarism. Your grades and comments can be found in TurnItIn once all the
papers have been graded. It is in your best interest to examine any instructor comments on previous work
to help you improve your written work on the next assignment. Your score will also be presented in your
Blackboard gradebook. Students agree that by taking this course all required papers may be subject to
submission for textual similarity review to Turnitin.com for the detection of plagiarism. All submitted
papers will be included as source documents in the Turnitin.com database solely for the purpose of
detecting plagiarism of such papers.
Learning Objectives:
The BSBA Accounting program has a number of student learning objectives. At the end of this course
students should be able to:
1. Analyze and interpret numbers’ meaning appropriately for various audiences; think with the
numbers.
2. Identify economic, broad business, and financial risks of an industry/sector; competitive
advantages; financial and non-financial performance. Use facts and information to create meaning
and analysis rather than just list facts.
3. Analyze the quality of information and evidence; find and evaluate relevant research sources, both
print and electronic databases online, for three projects.
4. Work effectively in teams to create written and oral reports; practice leadership skills.
5. Make at least your final presentation without notes (no reading!!).
6. Use a presentation package such as PowerPoint to create at least one set of visuals.
7. Using an SEC manual, create professional document content and design.
In addition, all W courses at SDSU have specific learning objectives as well.
In order to prepare you to write in and for the accounting discipline, you will practice writing that includes
the following components:
a. Disciplinary means of argumentation and exposition.
b. Disciplinary ways of reasoning, analyzing, synthesizing, and evaluating.
c. Disciplinary formats, genres, and conventions.
d. Disciplinary vocabulary and prose style.
In addition, students will
• Write with an awareness of general or specific audiences outside of their major disciplines (for
example, ability to convey information or perspectives relevant to a discipline or to an audience
beyond it).
• Demonstrate an understanding of the rhetorical situation-purpose, context, and audience.
• Apply writing processes effectively (i.e., research, prewriting, drafting, revision, and editing).
• Actively read texts using a variety of reading strategies such as annotation, visual organizers,
questioning, and discussion.
• Produce a minimum of 2,000 words of writing per credit unit.
This course intends to provide students with the opportunity to meet all of the above learning objectives
through a series of readings, assignments, projects, quizzes, exams and presentations. The course level
objectives are:
1. Apply the rules of grammar, mechanics and usage to written communications.
2. Plan and construct written communications that consider audience and message prior to
completion.
3. Plan and construct oral communications that consider audience and message prior to presentation.
Meeting the Objectives:
To help you in meeting these objectives, I have provided an array of education elements including:
 Excellence in Business Writing 11th Ed. By Thill and Bovee (Prentice Hall/Pearson Publishing)
 Harvard Business School Management Communication Module
 KPMG Professional Judgment Monograph
 29 one hour and fifty minute class meetings during which we will do a variety of teaching and
learning activities;
 Numerous quizzes and one midterm exam;
 Individual and group presentation assignments
 Office hours.
Our Learning Community:
Just like any other human relationship, successful relationships in the classroom require mutual respect
and communication. I promise to do my part to foster the positive aspects of this learning community, and
I expect the same in return from each student.
My responsibilities:
 I will be prepared for every class.
 I will attempt to answer any questions that you have, if not immediately, then as soon as possible
thereafter.
 I will try and create a classroom environment that feels safe – safe for you to ask questions without
fear of embarrassment and safe for you to be yourself and focus on learning.
 I will do my best to be fair in my assessment of your performance and assignment of grades and to
report these grades as quickly as possible.
 I will attempt to help you understand what you read in the guidance and also add value to the
course by adding insights and information that is not in the text.
 I will try to continuously improve this class.
Your responsibilities:
 I expect that you will come to class. Your presence in class benefits us all.
 I expect you to come to class prepared.
 I expect you will plan your schedule appropriately to allow sufficient time outside of class to be
successful in this course.
 I expect that you will ask questions of me and your colleagues when you do not understand
something you read, something I said, or something one of your colleagues said in class. It is
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
imperative that any confusion you might have be as temporary as possible. If you are
uncomfortable asking in class, I expect you to contact me in my office.
I expect you to come prepared to meetings during office hours. Try and write out the question or
for possibly quicker responses, try and e-mail the question first.
I expect you to obtain access to e-mail and Blackboard and check both frequently.
Academic Honesty
Accounting is a profession that depends on trust – individuals, companies and society as a whole place
reliance on the decisions and opinions of accountants. For most of history, accountants were viewed
among the most trusted members of society. In recent years, certain events have eroded this trust.
Rebuilding this trust will take a long time but can be accomplished if future accountants ensure that such
lapses do not recur. I take my role in this effort very seriously (and I hope you will as well).
All assignments are individual assignments unless specifically instructed otherwise. As such, all
homework, projects, cases, assignments should be your own work only unless otherwise instructed. Your
work means you are the sole author unless you have adequately cited the sources and made it clear to the
reader that these are not your words and the assignment permits you to do so. If you are unsure what
plagiarism is, then you should review the tutorial found here:
http://library.sdsu.edu/guides/tutorial.php?id=28
The SDSU Standards for Student Conduct (http://www.sa.sdsu.edu/srr/conduct1.html) states that
unacceptable student behavior includes “cheating, plagiarism, or other forms of academic dishonesty that
are intended to gain unfair academic advantage.” Any student suspected of academic dishonesty will be
reported to the SDSU Center for Student Rights and Responsibilities; if found responsible for academic
dishonesty, the student will receive an F in ACCTG 390.
ACCOUNTING 390W – SPRING 2015
Course Calendar:
The course calendar is posted separately in Blackboard. It is a plan for using the available class time we have this semester. It is my best estimate of
how the semester will progress, but from time to time, I may change it.
Date
1-22
Topic
Course Introduction –
Materials & Structure
1-27
1-29
2-3
2-5
2-10
2-12
Effective Business
Communication
Grammar, Mechanics
& Usage Review –
Parts of speech
Grammar, Mechanics
& Usage Review –
Focus on the sentence
Grammar, Mechanics
and Usage Review –
Punctuation
Team Skills &
Interpersonal
Communications
Readings
Quiz #1
(Chapter 1)
Review Individual Report
Project
Thill p. 590-593
Quiz #2
(Thill p. 578-590)
Individual Report – Topic
Selection Due
Quiz #3
(Thill p. 590-593)
Review Group Report
Quiz #4
(Thill p. 593-605)
Group Report – Company
Selection Due
Thill p. 593-605
Thill Chapter 2
Thill Chapter 15
2-19
Communicating in a
World of Diversity
Thill Chapter 3
See Blackboard for posted
readings
Planning Business
Messages
HBS Introduction
Bring Computers &
4 copies of your
resume
Quiz # 5
(Thill Chapter 2)
HBS - Planning
Communication
HBS - Planning
Communications
Exam Due
HBS - Writing in
Business (through
Writing Style)
Quiz #6
(Thill Chapter 15)
Quiz #7
(Thill Chapter 3)
Bloomberg login and selftraining completed with
notification to Instructor
Quiz #8
(Thill Chapter 4)
In-class discussion
regarding Ind. Reports
See Blackboard for posted
readings
3-3
3-5
Thill Chapter 4
Writing Business
Messages
Thill Chapter 5
In-Class Writing
#1 Capabilities
Thill p. 578-590
Resumes
2-26
Assignments
See Blackboard for posted
readings
Thill Chapter 1
2-17
2-24
Quiz
(Content on Quiz)
HBS
#2 Intangibles
#3 Impairment of
long-lived assets
HBS - Writing in
Business through
7
Quiz #9
(Thill Chapter 5)
Grp Rpt - Individual
Company Case Study due
Date
Topic
Readings
HBS
Quiz
(Content on Quiz)
end
Assignments
in Turnitin by 10pm.
See Blackboard for posted
readings
3-10
3-12
Completing Business
Messages
3-17
Midterm Exam –
Chapters 1 – 6 and
HBR through Writing
in Business
3-19
Writing e-mails and
social media
3-24
Planning Reports &
Proposals
Writing Reports &
Proposals
Thill Chapter 6
#4 Revenue
Recognition
HBS – Writing in
Business Exam
Due
Quiz #10
(Thill Chapter 6)
Thill Chapter 7 pp. 194-198
Thill Chapter 8 pp. 221–234
Thill Chapter 9 pp. 251-261
Thill Chapters 11 & 12
#5 E-mail
Harvard
Presenting in
Business through
Practice the
Presentation
Quiz #11
(Thill Chapter 11
and 12)
Individual Excel projects
due via e-mail the night
before class at 10pm.
Printed copies due in class
See Blackboard for posted
readings
3-26
3-31
SPRING BREAK
4-2
SPRING BREAK
4-7
Individual Interviews
4-9
Individual Interviews
4-14
Completing Reports
and Proposals
4-16
Individual
Presentations
In-Class Writing
#6 Accountancy Act
Harvard
Presenting in
Business through
Coping Strategies
#7 Student editing
assignment – Not in
Class
Quiz #12
(Thill Chapter 13)
Thill Chapter 13
Harvard
Presenting in
Business through
the end
Pamphlet and Individual
Research Report due in
Turnitin the night before
class. Printed copies due
in class.
Date
4-21
Topic
Individual
Presentations
Readings
Quiz
(Content on Quiz)
HBS
Assignments
4-23
In-Class Writing
#8 Response to IRS
4-28
Applications and
Interviews
Thill Chapter 16
4-30
Professional
Judgment & Decision
Making
KPMG Professional
Judgment Monograph
5-5
Group Presentations
5-7
Group Presentations
Harvard
Presenting in
Business Exam
Due
Quiz #13
(Thill Chapter 16)
Group company case
study reports due the
night before class via
Turnitin. Printed copies
due in class.
#9 Professional
Judgment
9