ACCOUNTING 390W: REPORTING FOR ACCOUNTANTS
Syllabus, Fall 2014
Instructor: Assistant Professors John Cooper & Steve Gill
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.
Learning Objectives:
The BSBA Accounting program has a number of student learning objectives. This course is intended to
address the following program level objectives:
Goal I: Written and Oral Communication - Communicate effectively with individuals, teams, and large
groups, both in writing and orally.
SLO 1.1: Write well-organized and grammatically correct papers including letters, memos, case
analyses, and research reports.
SLO 1.2: Make effective oral presentations that are informative as well as persuasive, as
appropriate.
In addition, all W courses at SDSU have specific learning objectives as well.
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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
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.
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
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 390W
Course Logistics:
Scheduled class times are:
3
Section
1
2
3
4
5


Instructor
Gill
Gill
Gill
Cooper
Cooper
Days
MW
MW
MW
TTH
TTH
Times
10:00-11:50
12:00-13:50
16:00-17:50
16:00-17:50
19:00-20:50
Location
SSW 3630
EBA 439
EBA 258
EBA 256
GMCS 329
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: Excellence in Business Communication 11th Ed. By Thill and Bovee. Harvard
Business School Management Communication Coursepack available at:
Section
Access Link
https://cb.hbsp.harvard.edu/cbmp/access/27786133
1 (10 am)
https://cb.hbsp.harvard.edu/cbmp/access/28435442
2 (12 noon)
Computers

You will need to bring a laptop to each day in which we have an in-class writing assignment. I
will have a limited number of loaners available on any given day.
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
Quizzes
In class writing assignments
Individual company case study
Individual Excel-based project
Group report
Individual presentations
Group presentations
Midterm exam
Total for course
% of grade
10
35
10
5
5
10
10
15
100
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
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.
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: (a) An individual written report, (2) an
individual excel-based report, (3) a team written report, and (4) an in-class team 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.
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. TurnItIn 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.
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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.
Class
Gill
Cooper
1
8-25
8-26
2
8-27
8-28
3
9-3
9-2
4
9-8
9-4
Topic
Course Introduction –
Materials & Structure
Effective Business
Communication
In Class Writing
Sample
Grammar, Mechanics
& Usage Review –
focus on the parts of
speech
Grammar, Mechanics
& Usage Review –
focus on the sentence
Grammar, Mechanics
and Usage Review –
Punctuation
Discussion of
Company Case Study
Team Skills &
Interpersonal
Communications
Communicating in a
World of Diversity
5
9-10
9-9
6
9-15
9-11
7
9-17
9-16
8
9-22
9-18
Communicating in a
World of Diversity
9
9-24
9-23
Planning Business
Messages
10
9-29
9-25
11
10-1
9-30
Planning Business
Messages
Writing Business
Messages
Readings
HPB
Quiz
(Content on Quiz)
Assignments
The Capabilities Necessary for
Practice (posted in
Blackboard). : Thill Chapter 1
#1 Capabilities
Perceptions in the Recruiting
Process (posted in Blackboard)
Thill p. 578-590
Quiz 1
(Chapter 1)
Thill p. 590-593
Quiz 2
(Thill p. 578-590
and Perceptions in
the Recruiting
Process)
Quiz 3
(Thill p. 590-593)
Thill p. 593-605
Harvard
Introduction
Thill Chapter 4
Harvard Planning
Communication
ASC 360-10-35;
McGladrey Impairment of
Long Lived Assets White
Paper; scan EY FRD on
Impairment
Harvard Planning
Communications
Exam Due
Thill Chapter 5
Team selection company
for case study due
Quiz 4
(Thill p. 593-605)
Thill Chapter 2
Thill Chapter 3
ASC 330-10-30 para. 1-8; ASC
905-330-35; ASC 905-360-30;
IAS 41 para. 1-33; IAS 2 para.
1-33
In-Class
Writing
Quiz 5
(Thill Chapter 2)
Quiz 6
(Thill Chapter 3)
#2 Inventory
Quiz 7
(Thill Chapter 4)
#3 Impairment
of long-lived
assets
Individual Company Case
Study due in Turnitin by
Class
Gill
Cooper
Topic
Discussion on
individual research
reports
12
10-6
10-2
Writing Business
Messages
13
10-8
10-7
Completing Business
Messages
14
10-13
10-9
Completing Business
Messages
15
10-15
10-14
Review – Chapters 1
-6
16
10-20
10-16
17
10-22
10-21
Readings
HPB
Quiz
(Content on Quiz)
Assignments
In-Class
Writing
10pm.
ASC 926-20; ASC 926-720;
The Business of Making
Movies; PwC Perspectives
Filmed Entertainment
Harvard Writing
in Business
(through Writing
Style)
#4 Accounting
for Film
Production
Costs
Quiz 8
(Thill Chapter 5)
Thill Chapter 6
Harvard Writing
in Business
through end
Harvard Writing
in Business Exam
due
Quiz 9
(Thill Chapter 6)
Individual Research
topics due
#5 Student
editing
assignment
Midterm Exam –
Chapters 1 – 6 and
HBR through Writing
in Business
Writing e-mails and
social media
18
10-27
10-23
Planning Reports and
Presentations
19
10-29
10-28
Planning Reports and
Presentations
Thill Chapter 7 pp. 194-198
Thill Chapter 8 pp. 221–234
Thill Chapter 9 pp. 251-261
#6 E-mail
Harvard
Presenting in
Business through
Practice the
Presentation
Thill Chapters 11 & 12
Thill Chp 13
20
11-3
10-30
Resumes
Thill Chapter 15
21
11-5
11-4
Applications and
Interviews
Thill Chapter 16
Harvard
Presenting in
Business through
Coping Strategies
Harvard
Presenting in
Business through
the end
7
Quiz 10
(Thill Chapter 7 pp.
194-198
Thill Chapter 8 pp.
221–234
Thill Chapter 9 pp.
251-261)
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
#7 Overtime
Exemption
Quiz 12
(Thill Chapter 13)
Quiz 13
(Thill Chapter 15)
#8 Bring 4
copies of your
resume
Class
Gill
Cooper
22
11-10
11-6
11-11
23
11-12
11-13
24
11-17
11-18
25
11-19
11-20
26
Topic
Proxy statements and
SEC Reporting
HOLIDAY –
VETERANS DAY
Readings
Callaway Golf Proxy Statement
dated 3/31/2014
HPB
Harvard
Presenting in
Business Exam
Due
Quiz
(Content on Quiz)
Quiz 14
(Thill Chapter 16)
Assignments
Pamphlet and Individual
Research Report due in
Turnitin the night before
class. Printed copies due
in class.
In-Class
Writing
#9 Letter to
Management
#10 Response
to IRS
Individual
Presentations
Individual
Presentations
Group company case
study reports due the
night before class via
Turnitin. Printed copies
due in class.
Individual
Presentations
11-24
11-25
11-26
11-27
27
12-1
12-2
28
12-3
12-4
Group Presentations
29
12-8
12-9
Group Presentations
HOLIDAY –
THANKSGIVING
Professional
Judgment & Decision
Making
KPMG Professional
Judgment Monograph
#11
Professional
Judgment
About me:
Instructor:
Office
Email:
Office phone:
Office mailbox:
Office hours:
Steve Gill, Ph.D., CPA (MA inactive), Associate Professor
SS3435
sgill@mail.sdsu.edu
(619) 594-6273
Located near entrance to School of Accountancy offices on 2nd floor of SS.
T: 4:00-5:00pm
and other times by appointment
Quick Bio of Prof Gill:
Education:
University of Florida, B.S. Accounting 1989;
Northeastern University, M.S.T. 1996
University of Massachusetts, Ph.D, February 2008
Work experience:
PricewaterhouseCoopers – Audit, Miami, Fl 1990-1992
Ryder Systems, Inc – Internal Audit, Miami, Fl 1993
ThermoElectron, Inc – Internal Audit, Waltham, MA 1993-1994
Eastern Enterprises, Inc – Corporate Accounting, Weston, MA 1994-1996
PricewaterhouseCoopers – Tax Manager, Boston, MA 1996-1998
Digitas, Inc – VP Finance and Tax Director, Boston, MA 1998-2002
Research Interests: Taxation of mutual funds and investment portfolios; internal control in tax financial
reporting.
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