. ACCOUNTING 390W: REPORTING FOR ACCOUNTANTS Syllabus Fall 2015 Instructor: Jim Vogt, CFE Office: SSE 2427 – Tu/Th 12:30 to 1:30 & Wed 4:30 to 6:30 (and by appointment) Email: jvogt@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 upperdivision 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 1 Course Logistics: Scheduled class times are: Tu/Th 4:00 to 5:50 SSW 2500 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 ACCTG 331. Course Materials: a. Harvard Business School Management Communication Coursepack available at: https://cb.hbsp.harvard.edu/cbmp/access/38918338 Computers You will need to bring a laptop 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 in-class writing assignments, presentations, and quizzes. Assessment Quizzes (7) % of grade 10% In class writing assignments (9) 25% Individual Presentations (4) 25% HBP Modules (3) 10% Group Project: Report Presentation 15% 15% Total for course 100% Quizzes Quizzes are scheduled after the materials 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. Individual Presentations There are four individual presentations. Topics will be discussed in class. Harvard Business Publishing Modules There are three Harvard Business Publishing modules. The modules are to be completed outside of class. Each module concludes with an on-line exam. 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. 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. 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. 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. 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 3 • 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: Harvard Business School Management Communication Modules In class writing assignments Individual and group presentation assignments Office hours. 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 may receive an F in ACCTG 390. ACCOUNTING 390W – FALL 2015 Course Calendar: Date 8-25 Topic Course Introduction – Materials & Structure Readings In Class Writing #1 Bring Computers See Blackboard for posted readings 9-1 Resume Lecture See Blackboard for posted readings 9-3 In Class Writing #2 Bring Computers 8-27 Quiz (Content on Quiz) HBS Assignments In-Class Writing Presentation #1 Topic Assignment #1 Capabilities Groups Assigned #2 Resumes Bring 4 copies of your resume Quiz #1 Resumes 9-8 9-10 Presentation #1 Presentation Debrief 9-15 Presentation #1 Presentation Debrief 9-17 Interviews & Presentations Lecture See Blackboard for posted readings 9-22 Grammar Part I & Business Memos See Blackboard for posted readings HBS - Planning Communication 9-24 In Class Writing #3 Bring Computers See Blackboard for posted readings HBS - Planning Communications Exam Due Group Report – Company Selection Due HBS - Introduction Quiz #2 Interviews & Presentations Quiz #3 – Grammar I & Business Memos Bloomberg login and self-training completed with notification to Instructor 5 #3 Technical Acctg Issue Memo Date Topic 9-29 Grammar Part II & Business Letters 10-1 In Class Writing #4 Bring Computers 10-6 Grammar Part III & Business Reports 10-8 Presentation #2 10-13 Presentation #2 10-15 Excel Lecture – Bring Computers 10-20 Writing Emails Lecture 10-22 In Class Writing #6 Bring Computers 10-27 Portfolio Reviews 10-29 Portfolio Reviews 11-3 In Class Writing #7 Bring Computers 11-5 Presentation #3 11-10 Presentation #3 11-12 In Class Writing #8 Bring Computers Readings See Blackboard for posted readings See Blackboard for posted readings See Blackboard for posted readings HBS HBS - Writing in Business (through Writing Style) Quiz (Content on Quiz) Assignments In-Class Writing Quiz #4 – Grammar II & Bus. Letters #4 Technical Tax Issue – Letter HBS - Writing in Business thru end Quiz #5 – Grammar III & Bus. Reports Group Report – Ind. Part 1a & 1b due in Turnitin - 10pm. HBS – Writing in Business Exam Due See Blackboard for posted readings See Blackboard for posted readings See Blackboard for posted readings #5 Reviewing the Work of Others (not in class) Quiz #6 – Excel Quiz #7 Emails Group Report – Part 1 due in Turnitin 10 PM HBS - Presenting in Business through Practice the Presentation #6 E-mail Grp Report – Ind. Excel projects due via e-mail #7 CPA Regulations OPEN TOPIC Date Topic 11-17 Business Etiquette Lecture 11-19 Presentation #4 11-24 Presentation #4 11-26 Thanksgiving No class 12-1 In Class Writing #9 Bring Computers 12-3 PCAOB Proposal Debate 12-8 12-10 Readings HBS HBS - Presenting in Business through the end Harvard Presenting Exam Due Group Presentations Group Presentations 7 Quiz (Content on Quiz) Assignments Grp Report - Group company case study reports due In-Class Writing #9 Internal Control Walkthrough Memo