ACCT 5315.W04 - Accounting Topics
Syllabus
Spring Online Mini-Term 2, 2023
(Mar 08, 2023 - May 03, 2023)
(Tentative - Subject to Changes)
(3-9-23)
Course Number, Class time, Location: ACCT 5315.W04, CRN 87034, Fully Online
Instructor: Dr. Lawrence M. Smith, CPA
Office: RELLIS ACB1 #305
Email: Lawrence.smith@tamucc.edu
Website: bit.ly/drmurphysmith2
Office Hours: Virtual anytime (email, phone, or Zoom) and in-person 2-4 Tue/Thur. Email me
to confirm appointment.
Office Telephone: 979-317-3428
Homework Help-Teaching Assistant:
Mr. William Nicholson, email: william.nicholson@tamucc.edu
Tel: 678-650-1462 (email any time, call only during office hours)
e-office hours: Tue and Thur - 8am-10am CST; Saturday and Sunday - 12pm - 4pm CST
1. Course Description
A continuation of financial accounting including analysis and interpretation of financial
statements as well as extensive coverage of cost and managerial accounting. Prerequisites:
ACCT 5312 or equivalent.
2. Critical Thinking, Course Delivery, and Instructor Availability. Like other accounting
courses, you must use critical thinking skills in this course to evaluate and resolve practical
accounting problems. This is an online-designed course, in which MyBusinessCourse online
system (Cambridge Publishing) and Blackboard are used for course delivery. In a traditional inperson class, I lecture every class period. For this online class, based on my 20+ years of
teaching experience and by consulting with accounting professionals, I have obtained the
optimum materials, including textbooks, Web resources, and assignments, that will facilitate
your understanding of accounting topics. Of course, you must put in the time and effort to master
these materials. Any time you have questions about the course, career, or other matters, my
teaching assistant and I are always available to help you. Just let us know.
Attention to Detail: Like all online accounting homework/exam systems, you must pay careful
attention to detail. For example, sometime answers must be rounded precisely to 1 or 2 decimal
points. This is similar to financial reports that companies prepare. To help you, I allow 3
homework submissions to help you fix any rounding errors, or any other errors.
Homework Due Date/Time: Since this is an online class, in the case of homework, you can
work on the assignments and submit any time. You don’t have to wait until the due date. I
encourage you not to procrastinate and work ahead at a time convenient for you.
3. Instructor Biographical Sketch: Dr. Lawrence M. Smith, CPA is a Professor of Accounting
in the College of Business at Texas A&M University-Corpus Christi. His academic record
includes numerous journal articles, research grants, books, academic conference presentations,
and awards for teaching and research. His work has been cited in various news media, including
National Public Radio, Fortune, USA Today, and The Wall Street Journal. His work is among
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the most downloaded, with over 82,000 article-downloads on Social Science Research Network
(SSRN.com). His work is highly cited, with over 4,300 citations per Google Scholar. Among his
awards are the Outstanding Educator Award from the Texas Society of CPAs and the
Outstanding Researcher Award from the American Accounting Association Strategic and
Emerging Technologies Section. You can read more about Dr. Smith at
http://meettheprof.com/prof/murphy-smith/
4. Learning Objectives:
The objectives of this course are for students to:
1. use technology to conduct in-depth business valuation models and be able to interpret
and use the model results to make informed business decisions
2. use accounting information to make business decisions
3. understand and interpret the financial reports of firms in different industries
4. recognize the potential effects on financial results of management decisions, corporate
transactions, and the adoption of different accounting policies
5. communicate effectively with other users of company financial reports
5. Relationship to other Coursework:
This course is part of the MBA advanced requirements. It is designed as the fundamental
graduate course in accounting required to achieve the MBA degree. Its purpose is to
provide the MBA student with an advanced study of financial statements and managerial
accounting techniques in order to understand the role of accounting information in an
organization.
6. Required Textbook:
Financial & Managerial Accounting for MBAs, 6e, 2021, by Easton, Halsey, McAnally.
Cambridge Business Publishers. ISBN: 978-1-61853-359-3. Can be ordered from the
bookstore or publisher: https://cambridgepub.com. The book is also available from other
retailers e.g. Amazon.com.
You will be required to complete and submit homework and exams online, using
Cambridge Business Publishers online system called myBusinessCourse. There are three
purchase options:
1. Printed copy (w/Course Access): Be sure that it comes with
myBusinessCourse access code (you will need the access code to do the homework
assignments, submit exams, and access eLecture and demonstration videos).
2. eBook (w/Course Access, 6 months): Access to myBusinessCourse is free with
the purchase of an eBook.
3. Course Access Only (6 months): If you have a used copy of the textbook, you
can just buy course access code.
Use your Access Code to register with MyBusinessCourse:
https://mybusinesscourse.com?code=1088-4802-6682
A handout is attached and on Blackboard under the ‘Homework’ tab.
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MyBusinessCourse has many helpful resources, such as eBook, guided examples, course
videos, and an excellent support helpdesk. On the MyBusinessCourse “Dashboard,” you
can click on “Ancillaries” and download helpful materials (e.g. Excel spreadsheets). If
something’s not working, contact the helpdesk. They generally get your problem fixed in
a day or less.
7. Major Course Requirements:
Three exams @ 100 points each, includes final exam
Homework submitted on Cambridge website (13 @ 7 points each)
Other homework submitted on Blackboard
Total points possible
300
91
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400
Grading Scale: A - 90-100%, B - 80-89%, C - 70-79%, D - 60-69%, F - Below 60%.
Minimum points for: A - 360, B - 320, C - 280, D - 240, F - Less than 240.
8. Ethical Perspectives:
Corporate governance and corporate social responsibility are important aspects of
effective business management. Maintaining high ethical standards is fundamental to
accounting practice and to effective corporate governance. The ethicality of a
corporation’s management and operations are critical aspects of a corporation’s
valuation.
9. Global Perspectives:
This course will occasionally discuss the implications of globalization on many business
entities and their need to integrate operations, decision making, and technological
innovations which allow communicating and doing business with international partners.
10. Political, social, legal, regulatory, and environmental perspectives:
This course will address political, social and environmental issues whenever appropriate
and as these perspectives apply to accounting and business environment.
11. Campus Safety Measures (Covid-19) - TENTATIVE
To promote public safety and protect students, faculty, and staff during the coronavirus
pandemic, Texas A&M University-Corpus Christi has adopted policies and practices to
limit virus transmission. Students must observe the TAMU-CC policies while
participating in face-to-face courses and course-related activities (office hours, help
sessions, transitioning to and between classes, study spaces, academic services, etc.).
12. Campus Emergencies
At TAMU-CC, your safety is a top concern. We actively prepare for natural disasters or
human-caused incidents with the ultimate goal of maintaining a safe and secure campus.
• For any emergency, dial the University Police Department (UPD) at 361-825-4444 or
dial 911. It’s a good idea to have the UPD emergency number (and non-emergency
number 361-825-4242) saved in your cell phone.
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• There are nearly 200 classroom telephones throughout campus. If you feel threatened or
need help and don’t have a cell phone, dial 4444 (emergency) or 4242 (non-emergency)
to be connected to UPD.
• If we hear a fire alarm, we will immediately evacuate the building.
 Proceed to the nearest building exit or evacuation stairway. Do not use the
elevator.
 Persons who need help navigating stairs should proceed to a marked Area of
Rescue Assistance.
 Persons with disabilities should speak with faculty about assisting them in case of
an emergency.
 Review the evacuation route (see specific Building Emergency Plan).
• TAMU-CC employs the Code Blue Emergency Notification System, an alert system
which connects the campus community during emergency situations.
 The notifications include emails, text and pre-recorded messages, as appropriate.
 Code Blue emergencies may include severe weather warnings, threats, school
closures, delays, evacuations and other incidents which disrupt regular campus
activities.
 Students can update personal contact information anytime at
https://emergency.tamucc.edu/contactform/
• Shelter in Place via Code Blue.
 "Shelter-in-place" means to take immediate shelter where you are and may be
implemented for severe weather, hazardous material spills, active shooters or
other dangerous situations.
 If there is a shelter in place for a tornado warning, our preferred location is the
bottom floor of this building, away from windows and doors.
• Active Threat Protocol. There are three things you could do that make a difference if
there is an active threat: Run, Hide, and/or Fight. For more information about the Run,
Hide, Fight protocol, including what to do when law enforcement arrives, visit
http://safety.tamucc.edu/ems/activethreat.html.
For the Quick Campus Guide to Campus Emergencies (including a list of Areas of
Rescue Assistance and additional protocols on assisting persons with physical
disabilities, hurricanes, bomb threats, animal bites, crime reporting, elevator entrapment,
etc.), visit safety.tamucc.edu/uploads/Site/finalbooklet.pdf.
13. Course Policies
Attendance: When classes are offered, students are expected to attend each class session.
Late arrivals and early departures disturb the instructor and your classmates and will not
be tolerated (except, of course, for emergencies). If you are unable to attend a class
meeting, it is your responsibility to obtain lecture notes, problem solutions,
announcement information, etc. from a classmate.
Make-up Exams and Late work: There are no makeup quizzes. Makeup exams will be
given to students with good excuses for missing an exam (e.g. medical emergency). The
makeup exams will be given on a designated day near the end of the semester. If you
miss a homework assignment, you can still get up to half credit by submitting a 5- to 64
page term paper on one of the chapter topics (your choice). Email the instructor and
request approval to submit the term paper on the topic you selected. Once approved, you
can submit the paper up until the designated day near the end of the semester.
Extra Credit Project: You can earn up to 5 bonus points by completing a short term
paper, described below.
Cell Phone / Electronic Device Usage: For in-person classes, cell phone use is not
allowed during class. You may use a laptop if absolutely necessary, with instructor’s
approval.
Academic Integrity / Plagiarism:
University students are expected to conduct themselves in accordance with the highest
standards of academic honesty. Academic misconduct for which a student is subject to
penalty includes all forms of cheating, such as illicit possession of examinations or
examination materials, falsification, forgery, complicity or plagiarism. (Plagiarism is the
presentation of the work of another as one’s own work.) In this class, academic
misconduct or complicity in an act of academic misconduct on an assignment or test will
result in possible failure.
Dropping a Class:
I hope that you never find it necessary to drop this or any other class. However, events
can sometimes occur that make dropping a course necessary or wise. Please consult with
your academic advisor, the Financial Aid Office, and me, before you decide to drop this
course. Should dropping the course be the best course of action, you must initiate the
process to drop the course by going to the Student Services Center and filling out a
course drop form. Just stopping attendance and participation WILL NOT automatically
result in your being dropped from the class.
Statement of Civility:
Texas A&M University-Corpus Christi RELLIS Campus has a diverse student population
that represents the population of the state. Our goal is to provide you with a high quality
educational experience that is free from repression. You are responsible for following the
rules of the University, city, state and federal government. We expect that you will
behave in a manner that is dignified, respectful and courteous to all people, regardless of
sex, ethnic/racial origin, religious background, sexual orientation or disability. Behaviors
that infringe on the rights of another individual will not be tolerated.
Grade Appeals:
As stated in University Rule 13.02.99.C2, Student Grade Appeals, a student who believes
that her or his grade reflects academic evaluation which is arbitrary, prejudiced, or
inappropriate in view of the standards and practices outlined in the class syllabus, may
appeal the final grade given for the course. The appeal must focus on specific departures
from grading guidelines listed on the syllabus. Dissatisfaction with a grade is not grounds
for a successful appeal. The burden of proof is upon the student to demonstrate the
appropriateness of the appeal. A student with a complaint about a grade is encouraged to
first discuss the matter with the instructor. For complete details, including the
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responsibilities of the parties involved in the process and the number of days allowed for
completing the steps in the process, see University Rule 13.02.99.C2, Student Grade
Appeals, and COB-Student Policy 04-STU-03. These documents are accessible through
the COB and University Rules Web site at
http://cob.tamucc.edu//Students/Student%20Policies%20and%20Forms.html. For
assistance and/or guidance in the grade appeal process, students may contact the Office of
Student Affairs.
Disabilities Accommodations:
The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that
provides comprehensive civil rights protection for persons with disabilities. Among other
things, this legislation requires that all students with disabilities be guaranteed a learning
environment that provides for reasonable accommodation of their disabilities. If you
believe you have a disability requiring an accommodation, please call or visit Disability
Services at (361) 825-5816 in Corpus Christi Hall 116. If you are a returning veteran and
are experiencing cognitive and/or physical access issues in the classroom or on campus,
please contact the Disability Services office for assistance at (361) 825-5816. More info
is available on the website (https://www.tamucc.edu/disability-services/). [For RELLIS
Students: please call or visit the Disability Services Office in the Schwartz Building].
Statement of Academic Continuity:
In the event of an unforeseen adverse event, such as a major hurricane and classes could
not be held on the campus of Texas A&M University-Corpus Christi; this course would
continue through the use of Blackboard and/or email. In addition, the syllabus and class
activities may be modified to allow continuation of the course. Ideally, University
facilities (i.e., emails, web sites, and Blackboard) will be operational within two days of
the closing of the physical campus. However, students need to make certain that the
course instructor has a primary and a secondary means of contacting each student.
Civil Rights Statement:
Texas A&M University-Corpus Christi is committed to fostering a culture of caring and
respect that is free from discrimination, relationship violence and sexual misconduct, and
ensuring that all affected students have access to services. For information on reporting
Civil Rights complaints and support resources, (including pregnancy support
accommodations) or university policies and procedures, please contact the University
Title IX Coordinator, Sam Ramirez (Samuel.Ramirez@tamucc.edu) or Deputy Title IX
Coordinator, Rosie Ruiz (Rosie.Ruiz@tamucc.edu) at (361) 825-5826 or visit the
TAMUCC website at http://edcs.tamucc.edu/titleIX/ .
Limits to Confidentiality. Essays, journals and other materials submitted for this class
are generally considered confidential pursuant to the University’s student record policies.
However, students should be aware that University employees, including instructors, are
not able to maintain confidentiality when it conflicts with their responsibility to report
alleged or suspected civil rights discrimination that is observed by or made known to an
employee in the course and scope of their employment. As the course instructor, I must
report allegations of civil rights discrimination, including sexual assault, relationship
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violence, stalking, or sexual harassment to the Title IX Coordinator if you share it with
me.
These reports will trigger contact with you from the Civil Rights/Title IX Compliance
office who will inform you of your options and resources regarding the incident that you
have shared. If you would like to talk about these incidents in a confidential setting, you
are encouraged to make an appointment with counselors at the University Counseling
Center (https://counseling.tamucc.edu/).
13. Summary of Topical Coverage:
Topic
Hours
Basic Financial Accounting .....................................................................................3
Corporate Financial Statements ...............................................................................6
Intercorporate Investments.......................................................................................3
Revenue and Expense Recognition ..........................................................................3
Basic Managerial Accounting and C-V-P Analysis.................................................3
Measurement of Cost Behavior ...............................................................................3
Cost Management Systems and ABC ......................................................................6
Relevant Costs .........................................................................................................6
Budgeting .................................................................................................................3
Management Control ...............................................................................................6
Capital Budgeting ....................................................................................................3
Total ...........................................................................................................45
14. Optional Videos on Course Topics:
These videos are provide additional information regarding specific course topics. They are not
required to watch. Everything you need to know is in the textbook. However, the videos can be
beneficial if you need extra help understanding a topic.
Module 1
Financial Ratios
https://youtu.be/SHAaBeVKak4
Module 2
Revenue Recognition
https://youtu.be/V0BGbt0RdiQ
Module 12-13
Residual Income - https://youtu.be/0LAFP4vTQ10
Module 14 & 16
CVP Break even - https://youtu.be/Nw2IioaF6Lc
Contribution Margin - https://youtu.be/CN7dJSmnWAM
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Module 17 & 19
High Low Costs - https://youtu.be/PLMcLKUgq_I
Activity Based Costing - https://youtu.be/QaVlWoaBytQ
Module 23 & 24
Standard Cost Analysis - https://youtu.be/Je_VjMUUamE
Balanced Scorecard - https://youtu.be/O71daIs6x_M
Module 25
NPV, IRR, and Payback - https://youtu.be/CO8LDV2sO6M
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ACCT 5315: Integrative Seminar in Accounting
(Online)
CALENDAR
(Subject to Change)
DATE - Starts
(Starts)
ASSIGNMENT (textbook modules)
*NOTE: All homework and exams are due by 10 pm CST on dates shown. If you know you’re
going to be busy on the due date, you need to start your work well in advance. Deadlines are
firm. Don’t procrastinate; work ahead. You get 3 attempts on the homework and 1 attempt on
each exam.
Week 1-Mar 8
Modules 1 and 2. Due date: Mar 19, 10 pm CST.
Note: Module assignments and exams are submitted via the Cambridge
myBusinessCourse online system; other assignments are submitted via
Blackboard (where indicated).
Spring Break is March 13-17, 2023.
Week 2-Mar 20
Modules 4 and 5. Due date: Mar 26, 10 pm CST.
Exam 1: Modules 1,2,4, & 5. Due date: Mar 27, 10 pm CST.
The exam is online. The eBook is closed while you take the exam. You
may have printed out notes to refer to. Also, you may use a calculator or
Excel. The exam is available to take starting Mar 25, 8 am. It will be
due by Mar 27, by 10 pm CST. The exam is accessed on
myBusinessCourse. Once you begin the exam, a timer starts and you have
90 minutes to finish. So, you must begin 90 minutes before the due
date/time, if you want to have the full time. Lack of study and preparation
will result in poor exam performance. REMINDER: All work in the class
(exams, quizzes, homework, etc.) is to be done individually. Giving or
receiving help on an exam is a violation of academic integrity. Academic
misconduct or complicity in an act of academic misconduct on an
assignment or exam will result in prescribed consequences, which include
receiving a failing grade in the course. Exam Study Tips: Read and
review all modules and assignments; review homework questions and any
reading assignments. Re-doing the homework is a good study technique.
The more you practice, the better you will do.
"But you were always a good man of business, Jacob," faltered Scrooge, who now began to apply
this to himself. "Business!" cried the Ghost, wringing its hands again. "Mankind was my business.
The common welfare was my business; charity, mercy, forbearance, and benevolence, were, all,
my business. The dealings of my trade were but a drop of water in the comprehensive ocean of
my business!" (Dickens, C. 1843. A Christmas Carol).
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Week 3-Mar 27
Modules 12 and 13. Due date: Apr 2, 10 pm CST.
Read PowerPoint: Ethics in Business and Society (on Blackboard).
Prepare a short essay on the topic, “the importance of ethics.” The length
should be between a half-page and one page in length. Submit your Word
file under “Homework” tab in Blackboard (top left menu). Due date: Apr
2, 10 pm CST.
"With malice toward none; with charity for all; with firmness in the right, as God gives us to see the
right, let us strive on to finish the work we are in.” (President Lincoln's second inaugural address,
March 4, 1865).
Week 4-Apr 3
Modules 14 and 16. Due date: Apr 9, 10 pm CST.
Exam 2: Modules 12,13,14, and 16. Due date Apr 10, 10 pm CST.
The exam is online. The eBook is closed while you take the exam. You
may have printed out notes to refer to. Also, you may use a calculator or
Excel. The exam is available to take starting Apr 8, 8 am. It will be due
by Apr 10, by 10 pm CST. The exam is accessed on myBusinessCourse.
Once you begin the exam, a timer starts and you have 90 minutes to finish.
So, you must begin 90 minutes before the due date/time, if you want to
have the full time. Lack of study and preparation will result in poor exam
performance. REMINDER: All work in the class (exams, quizzes,
homework, etc.) is to be done individually. Giving or receiving help on an
exam is a violation of academic integrity. Academic misconduct or
complicity in an act of academic misconduct on an assignment or exam
will result in prescribed consequences, which include receiving a failing
grade in the course. Exam Study Tips: Read and review all modules and
assignments; review homework questions and any reading assignments.
Re-doing the homework is a good study technique. The more you practice,
the better you will do.
"Honor is better than honors." (President Abraham Lincoln).
Week 5-Apr 10
Modules 17 and 19. Due date: Apr 16.
Week 6-Apr 17
Modules 23 and 24. Due date: Apr 23.
NOTE: Any makeup homework term papers or extra credit project must
be submitted by the end of this week.
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Week 7-Apr 24
Module 25. Due date: Apr 30.
Week 8-May 1
Exam 3: Modules 17,19,23,24, & 25.
Due Date May 3, 10 pm CST.
The exam is online. The eBook is closed while you take the exam. You
may have printed out notes to refer to. Also, you may use a calculator or
Excel. The exam is available to take starting Apr 30, 8 am. It will be due
by May 3, by 10 pm CST. The exam is accessed on myBusinessCourse.
Once you begin the exam, a timer starts and you have 90 minutes to finish.
So, you must begin 90 minutes before the due date/time, if you want to
have the full time. Lack of study and preparation will result in poor exam
performance. REMINDER: All work in the class (exams, quizzes,
homework, etc.) is to be done individually. Giving or receiving help on an
exam is a violation of academic integrity. Academic misconduct or
complicity in an act of academic misconduct on an assignment or exam
will result in prescribed consequences, which include receiving a failing
grade in the course. Exam Study Tips: Read and review all modules and
assignments; review homework questions and any reading assignments.
Re-doing the homework is a good study technique. The more you practice,
the better you will do.
"O beautiful for spacious skies, . . . O beautiful for heroes proved In liberating strife, Who more than
self their country loved, And mercy more than life! America! America! May God thy gold refine, Til
all success be nobleness And every gain divine!" (America the Beautiful, Katherine Lee Bates).
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EXTRA CREDIT PROJECT: TERM PAPER (5 POINTS)
The topic of your paper must be approved in advance by your instructor. You must submit by
email (Lawrence.smith@tamucc.edu) a proposed topic and outline of your paper no later than the
halfway point of the course term (middle of Week 4), and submit your paper via Blackboard by
date shown on the syllabus.
The term paper can be on any accounting-related topic, such as setting up an overseas
operation, multinational data flow, international cybercrime case, money laundering, setting an
ethical tone at the top, history of international business development, a multinational corporation
financial scandal, or other approved topic. Your paper is checked for plagiarism, which if found,
will result in a one-letter grade reduction for the course grade. So, be sure to cite your sources.
Format requirements: (1) Thoroughly research an accounting-related topic. (2) Prepare the paper,
which must include subheadings for the introduction, major points, analysis, and conclusion. (3)
The paper must include 5 to 6 pages of double-spaced text in the body of the paper, 2 to 3
exhibits, and a references page of at least 10 references (e.g. journal articles, books, and websites
referred to in the paper). (4) The paper must be prepared in good form (The Accounting Review
style). An example paper regarding the advent of accounting is available on SSRN at:
https://ssrn.com/abstract=3035965.
Grading rubric:
Title page (incl. name and contact
Information)
Body of paper (5-6 pp.)
References properly cited
Well-worded, good form (see example article)
Exhibits/Tables (2 to 3)
TOTAL
1 point
1
1
1
1
5 points
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A POEM ABOUT ACCOUNTING
Courage is What it Takes*
By Dr. Donald L. Ariail, CPA
Courage to the CPA is what it’s always been:
Courage to do the right
when there’s profit in the wrong.
Courage to oppose the group
when principles are denied.
Courage to defy greed
when avarice is the vogue.
Courage to speak up
when silence is a lie.
Courage to disengage
when dealing with deceit.
Courage to tell the truth
when the lie is what they want.
Yes, courage is what it takes
to fight the numbers true
to choose the path of honor
and thus serve the public good.
__________
*Published in Current Accounts, Georgia Society of CPAs, January/February 2009.
Dr. Ariail is an accounting professor at Kennesaw State University, Kennesaw, Georgia.
Prior to entering academia in 2005, he had 34 years of experience in public accounting,
including 24 years as an owner/partner of certified public accounting firms.
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ACCT 5315 - Integrative Seminar in Accounting, Spring 2023
*Get to Know Each Other (All Answers Optional)*
Please Print
Last Name
First Name
Classification:
Major/Minor or Area
Any prior classes with Dr. Smith? __________________________________________________
Where are you from? ____________________________________________________________
Why did you pick TAMU-CC? ______________________________
______________________________________________________________________________
Work experience (business, accounting, or other) ______________________________________
______________________________________________________________________________
What is your career ambition? ____________________________________________
______________________________________________________________________________
Who’s someone you admire? Why? ________________________________________________
______________________________________________________________________________
What’s a song or music group you like? _____________________________________________
______________________________________________________________________________
What’s a book or movie you like? __________________________________________________
______________________________________________________________________________
How do you define success? ______________________________________________________
______________________________________________________________________________
Anything else you’d like to tell me about yourself? ____________________________________
______________________________________________________________________________
Have you read the syllabus? ___ Yes
___ No
I have read and I understand the contents of this Syllabus.
__________________________________________________________
(Signature)
______________
(Date)
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