Texas A&M University Central Texas
ACC 586 – ACCOUNTING RESEARCH -ONLINE
INSTRUCTOR AND CONTACT INFORMATION
Summer 2014
ONLINE
Professor:
Office:
Phone:
Office Hours:
Dr. David Ritter, DBA, JD, MBA, Attorney, CPA
323 C
954/519-5792
Online M-S as needed
Other by Appointment
BLACKBOARD 91. log in www.tamuct.blackboard.com
Email: ritterd@ct.tamus.edu (Utilize Blackboard 9.1 Messages for course communications)
Mode of instruction and course access:
This course is a 100% online course and uses TAMUCT’s Blackboard system. Refer to 7.0
TECHNOLOGY in the syllabi.
Student-instructor interaction:
Welcome to ACC 586 – online:
I will be checking Blackboard and email several times a day, except Sunday. I will attempt to
respond to your emails in less than 24 hours. Email or Blackboard messages sent Saturday
evening or Sunday will receive a response no later than the following Monday. You may also
contact or visit with me during my office hours.
Online learning requires students to be very self-disciplined, be sure you understand and are
prepared to comply with all required class assignments and deadlines. For this course, the
Weekly Assignment are posted in the syllabus and on Blackboard with due dates controlled by
the submission dates on Blackboard. Submissions are to be made on Blackboard in the
associated Assignment drop box before the due date.
You must be self-motivated, very disciplined, and an excellent planner of your time to
complete an online course with satisfactory results. Plan well and allocate sufficient time to
complete the research problems and research paper in a timely manner. Late submissions,
when accepted, will be penalized 25% per day.
UNILERT
Emergency Warning System for Texas A&M University – Central Texas
UNILERT is an emergency notification service that gives Texas A&M UniversityCentral Texas the ability to communicate health and safety emergency information
quickly via email and text message. By enrolling in UNILERT, university officials can
quickly pass on safety-related information, regardless of your location. Please enroll
today at http://TAMUCT.org/UNILERT
COURSE INFORMATION
Course Overview and description: This course satisfies the research requirement necessary to
sit for the CPA Exam. Research of Accounting topics in an online environment will be covered and
practiced. Emphasis is on basic accounting research in the areas of accounting theory, taxation,
auditing and other accounting topics which will prepare the student for research needs
encountered in the business environment and on the CPA exam. Intended to stimulate creative
initiative in performing accounting tasks and to develop the basic skills necessary to efficiently and
effectively research account ting and other topics which may be encountered in a business
environment.
Prerequisites: Graduate Status or permission of instructor.
Must be computer literate and be able to conduct online research. This course requires the use of
online TAMUCT Library databases and online research utilizing web based resources.
2.0
Course Objectives:
The purpose of this course is to guide the student in acquiring the knowledge and skills necessary to
conduct accounting research of authoritative online sources in order to collect and arrange the data
collected into a supportable conclusion.
Successful completion of this course will be provided a structured experience conducting accounting
research and applying the results of the research in the areas of Accounting Theory, Government and
Non-Profit Accounting, Tax, Auditing, and Fraud utilizing online tools and data bases.
2.1
Student Learning Outcomes(SLOs)
A student successfully completing this course will be able to successfully conduct research in the
areas of:
-Intermediate Accounting Theory,
-Advanced Accounting Theory
-Government and Non-Profit Accounting,
-Tax,
-Auditing, and Fraud,
by identifying the issues, collecting authoritative evidence by an online review of accounting
literature and recognizing present practice, evaluate the research result, preparing alternative actions,
develop a defensible conclusion, and communicate the results.
3.0
Required Reading and Textbook(s):
Text: Parsons, Weirich, Pearson, Churyk, Accounting & Auditing Research, Seventh Edition,
Wiley, 2010, Textbook ISBN: 978-0-470-50697-4.
3.1 Textbooks
Summary: HB 1096 requires the Coordinating Board to prescribe procedures for institutions of
higher education to follow in notifying students of the availability of textbooks through
institution-affiliated bookstores and through retailers other than university-affiliated bookstores.
The notice must be by hardcopy or electronic format in a manner that ensures it is reasonably
likely to come to the students’ attention, and must contain the following: ―A student of this
institution is not under any obligation to purchase a textbook from a university-affiliated
bookstore. The same textbook may also be available from an independent retailer, including an
online retailer.
COURSE REQUIREMENTS
4.0
Course Requirements:
Participation is essential to enhancing each student’s awareness about the subject
area and developing their knowledge base. You must participate in each
discussion, turn in all assignments on time and complete all exams on time.
4.2
Case Problems – 60% (10 cases @ 60 points each = 600 points total plus 1 bonus point
case)
Case problems will be found in the Week they are due in BlackBoard.
There will be at least 1 research problems each week with several weeks containing 2
research problems.
The research theory area will be shown for each problem, and you are expected to research,
online, in the proper research theory area.
If the theory area is Intermediate you must research accounting theory, not taxation.
You must use the Library data bases, CCH, RIA, Westlaw, FASB, GASB, and other data bases,
in your research as well as appropriate online resources.
Utilization of textbooks or other printed material will result in a 10 points deduction for each
occurrence.
Case Problems cover specific topics from accounting literature. You must follow the outline in
Figure 1-3 of your text for the proper steps in your research cases. Ensure that you identify
and complete each step. Follow the Research Process, as outlined in your text in Figure 1-3,
and identify and utilize each step. Failure to identify and utilize each step in Figure 1-3 will
result in a penalty being assessed.
Remember if you do not identify the proper issues you cannot reduce your research to key
words or phrases to be utilized in your research.
Submit all Case Problems as a Word document in the week they are due. Document the
process, as follows, to ensure that I can track your research progress and your research process.
Research is a learned process. It is not unusual for an individual to spend more than 10 hours
on initial research problems in the course. As you efficiency increases, due to practice, the time
required will decrease. If you do not devote the time necessary to initially learn the research
process you will have problems all semester long.
.
After preliminary identification of the Issues in Step 1, insert “KEY
WORDS” or KEY PHRASES between Step 1 and 2 under the heading “KEY
WORDS”.
As your research progresses you may determine that you did not identify, initially,
the proper key words or phrases related to the issue and you will have to expand
your research.
When an initial key word or phrase is eliminated strike through the key word (ex.:
depreciation).
Ensure that you add keywords or cross them out as you expand and contract your
research.
When a key word is added during your research highlight the key word such as
Sec 179 depreciation. This will allow me to see how your research was
conducted.
Research Problems are due before 11:59 pm on Sunday. LATE ASSIGNMENTS
WILL BE ACCEPTED with a 25% deduction per day for day 1 & 2.
Assignments later than 2 days will not be accepted.
Remember that you must reach a conclusion during your research which is
supported by authoritative sources.
The submissions will be graded for content and the proper use of the English
language to include spelling. It is anticipated that the student will use Grammar
and Spell Check on their submissions.
Cases will be graded as follows:
ACC 586 Case Research Assignment Evaluation Rubric
Percentage awarded based on points available are in () for each criteria.
Criteria
Format,
Organization &
Writing Standards
Student produces
logical, coherent,
and well-structured
writing.
Unacceptable
Limited presentation
in logical order.
Writing occasionally
fragmented with
very weak
considerations for
presentation.
Details may be
missing, disjointed,
or inapplicable.
(2%)
ISSUE
IDENTIFICATION
& KEY WORDS
Identify issues which
relate to the
research topic
covered and which
relate to the specific
area of account ting
being covered,
(Intermediate theory,
Advanced Theory,
Tax, Not for Profit,
or ).
Issues or key words
do not apply to the
specific research
topic assigned.
Data from case is
used but with no or
inappropriate
concept application.
(5%)
Acceptable
Most ideas are
presented in a logical
order. There is an
indication of an
organizational
pattern—introduction,
body and
conclusion—although
they may not be
equally effective.
Level and
organization of
details may be weak
with occasional
distracting shifts in
presentation of ideas.
Several errors in
grammar, spelling,
sentence structure,
word usage,
punctuation, or
citations.
(7%)
Issues and key words
adequately identified
with limited accuracy.
Initial research is on
point (14%)
Good
Ideas are presented
in an overall logical
order. The writing
includes
introduction to,
development of,
and conclusion for
the topic.
There are no
distracting shifts in
presentation of
ideas throughout
the writing.
Very few errors in
spelling, grammar,
word usage, and
punctuation.
Proficient use of
proper APA
citation format.
(8%)
Excellent
All ideas are
presented in a
logical order. Ideas
are clearly
introduced and
connected. Body
includes sufficient
level of detail, and
conclusion
summarizes main
idea or effectively
closes the
presentation.
Impeccable spelling,
grammar, word
usage, sentence
structure,
punctuation, and
citation format.
(10%)
Correct issues are
developed and
clearly
demonstrated and
appropriately
applied.
All issues are
properly identified
and proper key
words are identified
which will lead to a
defensible position
in the
conclusion(20%)
Evidence of
authoritative data to
support concept
application. (17%)
Criteria
Organization &
Writing Standards
Student produces
logical, coherent,
and well-structured
writing.
Unacceptable
Limited presentation
in logical order.
Writing occasionally
fragmented with
very weak
considerations for
presentation.
Details may be
missing, disjointed,
or inapplicable.
(5%)
Research and
Citations
A proper research
sequence is
undertaken which
leads to the relevant
authoritative sources
necessary to support
the conclusion.
Citations are
sufficient and in the
proper format.
No online sources
are utilized and
properly cited in the
collection of
evidence.
Insufficient online
research to justify an
authoritative
conclusion.
Citations are
obtained from print
resources rather than
online resources
(0%)
Acceptable
Most ideas are
presented in a logical
order. There is an
indication of an
organizational
pattern—introduction,
body and
conclusion—although
they may not be
equally effective.
Level and
organization of
details may be weak
with occasional
distracting shifts in
presentation of ideas.
Several errors in
grammar, spelling,
sentence structure,
word usage,
punctuation, or
citations.
(14%)
1 online source is
utilized in the
collection of evidence
and are properly cited
Research contributes
to the proper
identification of
issues and leads to
proper authoritative
sources.
(21%)
Good
Ideas are presented
in an overall logical
order. The writing
includes
introduction to,
development of,
and conclusion for
the topic.
There are no
distracting shifts in
presentation of
ideas throughout
the writing.
Very few errors in
spelling, grammar,
word usage, and
punctuation.
Proficient use of
proper APA
citation format.
(17%)
Excellent
All ideas are
presented in a
logical order. Ideas
are clearly
introduced and
connected. Body
includes sufficient
level of detail, and
conclusion
summarizes main
idea or effectively
closes the
presentation.
Impeccable spelling,
grammar, word
usage, sentence
structure,
punctuation, and
citation format.
(20%)
2 separate online
sources are utilized
in the collection of
evidence and are
properly cited
and a fully
supported, by
authoritative data,
conclusion may be
reached . (25%)
3 separate online
sources are utilized
in the collection of
evidence and are
properly cited.
All issues are
identified, as a result
of the research, and
sufficient
authoritative sources
are identified to
support a correct
decision.
Multiple examples
of case data clearly
used to support
concept applications.
(30%)
Criteria
Conclusion
Authoritative data
and citations are
identified and
appropriately
applied. Student
displays ability to
integrate examples
from the case
insightfully with
authoritative
concepts to support
an upper division
college level
analysis of the realworld accounting
research challenge.
Percentage
reconciliation
Unacceptable
Research identified
does not support a
correct conclusion .
Data from
authoritative
resources case is
used but with no or
inappropriate
concept application.
(5%)
Acceptable
Authoritative sources
are correctly
identified and the
research included but
understanding and
application not fully
demonstrated.
Little to no
authoritative data
used to support
concept.
(14%)
Good
Authoritative
sources are
correctly identified
and a proper
conclusion is
synthesized from
the research
included. At least
one case concept is
clearly
demonstrated and
appropriately
applied.
Excellent
Multiple text
concepts clearly
demonstrated and
appropriately
applied.
Multiple examples
of case data clearly
used to support
concept applications.
(20%)
Evidence of
authoritative data to
support concept
application. (17%)
(100%)
4.4
Research Paper - 20% (200 points)
Prepare a research paper relating to CURRENT ACCOUNTING TOPICS WHICH RELATE TO THE
CURRENT PRACTICE OF ACCOUNTING and the supporting theory IN ANY AREA OF THEORY, TAX,
NOT-FOR-PROFIT, AUDIT, OR FRAUD.
You must research current authoritative literature and obtain sufficient competent
information to substantiate your conclusions. The articles that you cite must all be less than
5 years old correctly cited and used to support your position. Older works can be cited for
background but do not count for the minimum current citations.
The paper length and articles cited can be varied depending on your goal grade for the
research paper.
A properly written paper of at least 8 full pages in length with at least 12 articles cited can
earn a maximum of 79% (158 points).
A properly written paper of at least 9 full pages in length with at least 12 articles cited can
earn a maximum of 89% (178 points).
A properly written paper of at least 10 full pages in length with at least 12 articles cited can
earn a maximum of 100% (200 points).
Your paper length is not limited. You must fully cover the subject you are researching.
You are required to research and cite articles from authoritative literature. Authoritative
literature includes refereed journals, Court Cases, government regulations, and
professional magazine publications such as the Journal of Accountancy, Journal of Finance
or other professional journals, written in English and published in the United States.
Publications from other countries are not acceptable. Foreign based journals, even if
published in the United States, are not acceptable. Do not cite blogs, internet sources
other than professional journals, magazines, or newspapers. Text book citations will not
count in the cited articles and should not be used other than to be used as a short quote if
necessary for your paper topic. Do not cite the textbook used for this course. Citing
inappropriate sources will result in a 20 point per citation penalty, will be considered as
“Filler to increase paper length”, and will be subtracted from your paper’s length.
Lengthy quotes, single article summaries, and tables will be deducted from your paper
length.
The articles that you cite must all be less than 5 years old, (2009 – 2014) correctly cited and
used to support your position. Older works can be cited for background but will not count
for the minimum 12 current citations. ENSURE THAT SOURCES YOU CITE HAVE NOT BEEN
SUPERCEEDED BY MORE CURRENT SOURCES. Ensure your paper is current and up to date
on date of submission.
Week 2 Your research paper subject is due. 10 bonus points (No bonus points for late
submission.)
Week 3 Your initial Abstract is due. The abstract can change as your research and writing
progresses to your final paper. 10 bonus points (No bonus points for late submission.)
Week 4 Your research paper outline, with the articles that you intend to cite listed under
the proper heading in your outline, needs to be submitted on time. 20 bonus points (No
bonus points for late submission.) The articles you plan to use are to be listed under the
paragraph heading in your outline. Your articles can change as your research progresses.
A Reference list does not fulfill the requirement to list sources within the outline.
Your completed research paper is due in week 6.
Do not use “I” or other personal pronouns.
Personal knowledge or “common knowledge” is not acceptable in research for this course
and will be treated as sources not cited for the determination of plagiarism.
Conduct your research and writing preparation in accordance with a good research and
writing text such as Keys for Writers by Raimes.
Utilize the Research Paper Style located on your dashboard for writing your final paper.
Only one article can be used from any issue (same date) of a source document.
No more than 4 government publications may be cited.
Place PDF copies of all articles in a separate document in the same order they are cited in
the paper. Place a number in front of each article which corresponds to the citation
sequence. This number can also be utilized as a sort field to sort your documents into the
correct order. Submit articles as 1 PDF file.
If you do not submit the paper and the articles cited your paper will not be graded and
you will receive a zero(0) on your paper. Late submission penalties will apply to the
submission of both your research paper in a Word document in a file and your articles in a
separate file.
Submit the finished paper and accompanying articles through Blackboard by the end of
WEEK 6.
Use the research style guide provided under Research Paper Style Guide on your dashboard
for the paper style.
Plagiarism will result in an “F” for the course.
I do read you attached articles and will deduct for inaccurate paraphrasing and erroneous
quotations. Ensure that you read and study your article until you understand what the
author is trying to convey before using the information from the article.
Changing a few words or the word order in a sentence is not paraphrasing, it is Plagiarism.
Ensure that you understand the requirements for paraphrasing.
If you do not cite an article do not include it in your references.
The body of the paper must be more than eight (8) full pages long for a possible maximum
grade of 79%, nine (9) full pages long for a possible maximum grade of 89%, or ten (02) full
pages long for a possible maximum grade of over 100%. The title page, abstract page and
reference pages do not count in paper length. Place all tables or graphs in an appendix,
which will not count in paper length, and cite them properly in your paper. Papers less than
8 full pages long will incur a 100 penalty point per page short. Submit the paper and
attachments as two separate documents. The paper must be a Word document. Submit
your articles as PDF documents in one file and numbered in the order first cited in your
paper.
Use a cover page which will not count in paper length.
Include your Abstract which will not count in paper length.
The paper is to be typed, double spaced, 12 font , with one inch margins top, bottom, and
sides.
GRADING
Content will be graded as 60% of the paper grade.
Erroneous citations, paraphrasing, or source documents not attached in the proper
sequence will result in a 20 point per occurrence deduction.
Research Paper Evaluation Rubric
Percentage awarded based on points available are in () for each criteria.
CONTENT (60% of paper grade)
Criteria
“A” paper(108-120)
“B” paper(96- 107)
“C” paper(84-95)
Content(60% of
grade)(120 points)
Student produces
logical, coherent,
and well-structured
writing and a proper
conclusion for the
research assignment.
All ideas are
presented in a
logical order. Ideas
are clearly
introduced and
connected. Body
includes sufficient
level of detail, and
conclusion
summarizes main
idea or effectively
closes the
presentation.
All authoritative
sources utilized
correctly
(180 points)
All sources correctly
cited.
No points deducted
Ideas are presented in
an overall logical
order. The writing
includes introduction
to, development of,
and conclusion for the
topic.
There are no
distracting shifts in
presentation of ideas
throughout the
writing. All
authoritative sources
utilized relate
effectively to the
research topic.
(120 points %)
1-3 sources not
cited.(-10 points per
occurrence)
Most ideas are
presented in a
logical order.
There is an
indication of an
organized research
effort with properly
cited authoritative
data to support the
research topic.
(90 points)
Inadvertent
Plagiarism
( Negative Points for
each occurrence)
Sources not
correctly cited
Personal or
“common
knowledge” is not
acceptable in
research and will be
treated as sources
not cited for the
determination of
Plagiarism.
4-5 sources not
cited.(-20 points
per occurrence)
“D” or lower paper
(below 83)
Weak research and
few or no
authoritative
citations to support
the research subject
Details may be
missing, disjointed,
or inapplicable.
(15 points)
More than 5 sources
not cited. (-180
point deduction
and an F on the
paper)
MECHANICS (40% of paper grade)
Criteria
“A” paper(72-80)
“B” paper(60-71)
“C” paper(58-70)
Format,
Organization &
Writing Standards
(80 points)
Student produces
logical, coherent,
and well-structured
writing.
All ideas are
presented in a
logical order. Ideas
are clearly
introduced and
connected. Body
includes sufficient
level of detail, and
conclusion
summarizes main
idea or effectively
closes the
presentation.
Impeccable spelling,
grammar, word
usage, sentence
structure,
punctuation, and
citation format.
Ideas are presented in
an overall logical
order. The writing
includes introduction
to, development of,
and conclusion for the
topic.
There are no
distracting shifts in
presentation of ideas
throughout the
writing.
Very few errors in
spelling, grammar,
word usage, and
punctuation.
Proficient use of
proper APA citation
format.
Words are spelled
correctly and used in
a grammatically
correct manner.
Words which are
incorrectly spelled or
used incorrectly will
incur a 5 point
penalty for each
occurrence.
Most ideas are
presented in a
logical order.
There is an
indication of an
organizational
pattern—
introduction, body
and conclusion—
although they may
not be equally
effective. Level
and organization of
details may be
weak with
occasional
distracting shifts in
presentation of
ideas.
Several errors in
grammar, spelling,
sentence structure,
word usage,
punctuation, or
citations.
.
Spelling and
misused words
“D” or lower paper
(below 58)
Limited presentation
in logical order.
Writing occasionally
fragmented with
very weak
considerations for
presentation.
Details may be
missing, disjointed,
or inapplicable.
Inadvertent Plagiarism, sources not properly cited, will result in deduction for each
occurrence. Refer to Inadvertent Plagiarism above. Personal knowledge or “common
Knowledge” is not appropriate in research and will be counted as sources not cited for the
determination of plagiarism.
If the articles are not submitted with the research paper a penalty of 50 points will be
assessed and the paper will not be graded.
Late papers are assessed a twenty percent (20%) per day penalty.
4.5 Discussion Topics – 20%
Submit your initial posting covering all of the discussion questions by Tuesday. Ensure that you
post your initial response by Tuesday to allow others to review your posting and comment. Late
postings will receive a 50% maximum credit. Posting all responses in one brief visit to the
discussion board will result in a 50% penalty. Remember that Discussions are an ongoing process
and if you do not hold up your side of the Discussion you are harming your Classmate’s.
An important part of the discussion topics will be, as a class, to discuss the Issues and Key Words for
each Case Problem.
Your initial post must contain your identification of the potential Issues and initial Key Words, for
each Case Problem for the week .
The actual research of each case is an individual effort and asking for, giving, or receiving help
during the research process is cheating.
Discussion topics will be posted several times during the term. You must
participate in each discussion. Minimum participation, for a 70% credit, requires
posting 1 original response, reading all posts by other class members, and
responding to 3 class member responses with a comment or question. Well
researched, thoughtful, discussion original responses and responses to other class
member posts will receive positive credit. 5 well thought out responses will result
in 100% credit. Random, weak, or not on topic responses will receive negative
marks.
To get the most learning from this course, you must actively participate in the classroom
experience. Participation means actively participating in the course discussions. We will have
Discussion Questions every week of the course. You will be assigned discussion question(s)
based on the topics for that classroom experience. Each discussion question will have its own
threaded discussion space. You are expected to offer responses to these questions and/or
comments on your classmates’ responses. I will monitor the quantity and quality of your
responses. At a minimum, you will be expected to post at least one substantive quality posting
in response to the Week’s discussion question and at least 2 responses your classmate’s posting
for a C(70%) response. The minimum number of postings each week is 3. Participation accounts
for 20% of your grade. If the quality of your postings is not sufficient, the points will not be
earned. You are expected to contribute to the class discussions in meaningful ways. That means:










Contributing new and relevant information to the course discussion and online sources;
Commenting in a positive manner;
Building on the remarks of your fellow students;
Posing questions of your fellow students; and sharing quotes, websites, and other
supplementary information.
Demonstrating practical application of the week's key concepts from your professional/personal
experience.
“Substantive” does not include “I agree,” “Great point” or “You’re wonderful” type postings.
These types of postings are examples of positive “teaming” and are fine but not by themselves.
They do not add depth or breadth to the discussion.
A “substantive” posting should include:
Your thesis (main point)
Your supporting arguments
A reference to class or outside material to support your thesis
Provide an example to support your thesis.
A: Weak Responses (No Credit):
1. That is exactly what I did. It is so much cheaper.
2. I know what you mean. It's confusing, but I just went along with it. I hope I get
credit for it.
3. I like your answers, short and to the point!
The above responses require minimal thought, show no research, and do not add to the
discussion
. More than the minimum requirements will earn additional credit. A minimum of 5
meaningful responses is necessary to achieve all points possible. It is possible to earn bonus
points by posting extra, meaningful and well researched postings.
Ensure that your comments and postings are well thought out, utilize correct grammar and
spelling, and contribute to the topic.
Comments not on point will be graded negatively.
5.0
Grading Criteria Rubric and Conversion
Research Problems (60 points each)
(1 additional case is for bonus points) (600 points) 60%
Research Paper
(200 points) 20%
Discussion Topics
(200points) 20%
TOTAL
.
6.0
Posting of Grades:
(1000 points) 100%
A=90-100%
B=80-89%
C= 70-79%
D= 60-69%
F= Below 60%
Grades for research problem submission will be posted within one week from the
submission due date
7.0 TECHNOLOGY REQUIREMENTS AND SUPPORT
Technology Requirements
This course will use the new TAMU-CT Blackboard Learn learning management system for class
communications, content distribution, and assessments.
Logon to http://tamuct.blackboard.com,found under Quick Links on the University’s
main page, to access the course.
You will use a unique username (yourfirstname.lastname) and password (your UID) to
access the course. Your access to this course will be different than your access to all
other courses.
For this course, you will need reliable and frequent access to a computer and to the Internet.
If you do not have frequent and reliable access to a computer with Internet connection, please
consider utilizing the campus computer resources.
Blackboard supports the most common operating systems:
PC: Windows 7, Windows XP, Windows Vista, Windows 2000,
Mac: Mac OS 10.6 “Snow Leopard®”, Mac OS 10.5 “Leopard®”, Mac OS 10.4 “Tiger®”
Check browser and computer compatibility by following the “Browser Check” link
(http://www.ct.tamus.edu/departments/instructionaldesign/browsercheck.php) on the
TAMUCT Blackboard logon page. This is a CRITICAL step as these settings are important for
when you take an exam or submit an assignment.
Upon logging on to Blackboard Learn, you will see a link to Blackboard Student Orientation
under My Courses tab. Click on that link and study the materials in this orientation course. The
new Blackboard is a brand-new interface and you will have to come up to speed with it really
quickly. This orientation course will help you get there. There is also a link to Blackboard Help
from inside the course on the left-hand menu bar. The first week of the course includes
activities and assignments that will help you get up to speed with navigation, sending and
receiving messages and discussion posts, and submitting an assignment. Your ability to
function within the Blackboard system will facilitate your success in this course.
Technology issues with your computer are not an excuse for missing a course requirement.
Make sure your computer is configured correctly and address issues well in advance of
deadlines. The computer lab offers excellent support.
Technology Support
For technological or computer issues, students should contact the TAMU-CT Blackboard
Support group (NOT TARLETON SUPPORT):
Email: blackboard@ct.tamus.edu
Phone: (254) 307-8665
Fall 2011 Help Desk hours are:
Monday-Friday 8:00am-5:00pm (after 5pm emails and phone messages will be answered as
soon as possible within the next business day.)
Saturday-Sunday: Emails and phone messages will be answered within 12 hours.
Phone: 254-968-1960 or
Toll Free: 866-744-8900 - Option 3
For issues related to course content and requirements, contact your professor.
COURSE OUTLINE AND CALENDAR
8.0. Complete Course Outline
SUMMER 2014
* SCHEDULE IS SUBJECT TO CHANGE AT THE DISCRETION OF INSTRUCTOR
WEEK DATE
TOPIC
ASSIGNMENTS
1
01/13
Course Welcome, You should purchase your text before the
Introduction,
and
Expectations
end of the first
day.
Review the research process and problem answer format.
The correct answer format for the Case Problems is found
on page 11, Figure 1-3.
READ AND
UNDERSTAND THE
ENTIRE SYLLABUS
Complete Blackboard Tutorial & Browser
Tune-Up.
Complete the tutorials for the following 4 data bases:
FASB & GASB (Academic Login
Read Chapters 1, 2,
3, & 9.
link: http://aaahq.org/ascLogin.cfm
Username – aaa64088
Password – FpwU2pj)
Library data bases:
o
o
CCH Tax and Accounting IntelliConnect
Checkpoint - Tax and Accounting
Read Syllabus in-depth to ensure that you understand the
entire syllabus and the course requirements. If you
have questions contact me utilizing the course
message function. Use correct communication skills
fond in your syllabus under Course Communications.
Discussion Topic 1 Closes Friday
2
01/20
Research Cases 1
Intermediate
Accounting Theory
Read Chapters 4, 5, &
Research Cases are due before 11:59 pm on Sunday
Discussion Topic 2 Closes Friday
Research Paper Subject due by Sunday(10 bonus points)
SLO: Research Intermediate Accounting
3
4
01/27
02/03
6
Research Cases 2
Intermediate
Accounting Theory
&
Research Cases 3
Advanced
Accounting Theory
Read Chapters 7, 8, &
9
Research Cases 4
Advanced
Accounting Theory
&
Research Case 5
Audit Theory
Read Chapter 10
5
6
02/10
02/17
Research Cases 6
Audit Theory &
Research Case 7 Not
for
Profit/Governmental
Theory
Research Case 8 Not
for
Profit/Governmental
Theory
Research Problems are due before 11:59 pm on the Sunday
Discussion Topic 3 Closes Friday
Research Paper Abstract due by Sunday(10 bonus points)
SLO: Research Intermediate Accounting
SLO: Research Advanced Accounting
Research Problems are due before 11:59 pm on the Sunday
Discussion Topic 4 Closes Friday
Research Outline Due with at least authoritative
sources listed under outline headings due by
Sunday(20 bonus points).
SLO: Research Advanced Accounting
SLO: Research Auditing
Research Problems are due before 11:59 pm on the Sunday
SLO: Research Auditing
SLO: Research Not for Profit/ Governmental theory
SLO: Research Not for Profit/ Governmental theory
Research Paper is due before Sunday 11:59PM
Research
Paper Due
7
8
02/24
03/13
Research Cases 9
Taxation &
Research Problems are due before 11:59 pm on the Sunday
Research Cases 10
Taxation
The Tax Research guidelines are different than the preceding
guidelines. Ensure that you follow the tax guidelines.
Research Cases 11
SLO: Research Taxation
SLO: Research Taxation
Taxation
COURSE AND UNIVERSITY PROCEDURES AND POLICIES
9.0 Drop Policy
If you discover that you need to drop this class, you must go to the Records Office
and ask for the necessary paperwork. Professors cannot drop students; this is
always the responsibility of the student. The record’s office will provide a
deadline for which the form must be returned, completed and signed. Once you
return the signed form to the records office and wait 24 hours, you must go into
Duck Trax and confirm that you are no longer enrolled. Should you still be
enrolled, FOLLOW-UP with the records office immediately? You are to attend
class until the procedure is complete to avoid penalty for absence. Should you
miss the deadline or fail to follow the procedure, you will receive an F in the
course.
10.0 Academic Integrity
Texas A&M University - Central Texas expects all students to maintain high
standards of personal and scholarly conduct. Students guilty of academic
dishonestly are subject to disciplinary action. Academic dishonesty includes, but
is not limited to, cheating on an examination or other academic work, plagiarism,
collusion, and the abuse of resource materials. The faculty member is responsible
for initiating action for each case of academic dishonestly. More information can
be found at www.tamuct.org/studentconduct.
11.0 Disability Support Services
Texas A&M University – Central Texas complies with Section 504 of the Rehabilitation Act of
1973 and the Americans with Disabilities Act of 1990. TAMUCT promotes the use of the
Principles of Universal Design to ensure that course design and activities are accessible to the
greatest extent possible. Students who require reasonable accommodations based on the impact of
a disability should contact Gail Johnson, Disability Support Coordinator at (254) 501-5831 in
Student Affairs, Office 114E. The Disability Support Coordinator is responsible for reviewing
documentation provided by students requesting accommodations, determining eligibility for
accommodations, helping students request and use accommodations, and coordinating
accommodations. Additional information can be found at
http://www.TAMUCT.org/StudentAffairs .
12.0 Smarthinking
Online tutoring platform that enables TAMU-CT students to log-in and receive
FREE online tutoring and writing support. This tool provides tutoring in
Mathematics, Writing, General and Organic Chemistry, Physics, Biology,
Introduction to Human Anatomy and Physiology, Accounting, Economics,
Introductory Finance, Spanish, and Statistics.
Students will have access to Smarthinking after 5:00pm on the 4th class day.
Students may gain access by going to smarthinking.com and entering in their
University Student ID as their username and Birthday (mmddyyyy) as their
password. Once you log-in, you have the option to change your log-in
information. If you have difficulties contact Student Affairs at 254-519-572110.
13.0 Library Services
Information literacy focuses on research skills which prepare individuals to live
and work in an information-centered society. Librarians will work with students
in the development of critical reasoning, ethical use of information, and the
appropriate use of secondary research techniques. Help may include, yet is not
limited to: exploration of information resources such as library collections and
services, identification of subject databases and scholarly journals, and execution
of effective search strategies. Library Resources are outlined and accessed at by
clicking on the Library tab on the Texas A & M University Central Texas home
page.
14.0
Any instructor policies related to absence, grading, etc.
This is an online course and there should not be any missed assignments unless there
is an emergency or deployment.
If you are scheduled for a deployment notify the instructor so that proper preparations can be
made to allow you to complete the course.
If you miss an assignment due to an emergency contact the instructor immediately, within
three days of the miss, to ask for an excused assignment.
Assignments can be turned in early so you should plan your work schedule so that you may
turn in your assignment. Waiting until the last minute to complete an assignment and
encountering a problem will result in the grade earned or a zero if the assignment is missed.
Waiting until the last moment to complete your assignment will result in problems with
computers, work schedule, or other unforeseen circumstance for which there will be no excuse
granted.
15.0 The Operation of the Online Course and Being an Online Student
Online learning requires students to be very self-disciplined, be sure you understand and are
prepared to comply with all required class assignments and deadlines. For this course, the
Weekly Assignment are posted in the syllabus and on Blackboard with due dates controlled by
the submission dates on Blackboard. Submissions are to be made on Blackboard in the
associated Assignment drop box before the due date.
You must be self motivated, very disciplined, and an excellent planner of your time to
complete an online course with satisfactory results.
You should log on to Blackboard daily to ensure that you are not missing an assignment or a
change to an assignment.
If you miss the submission time and date you will be charged a 25% penalty, per 24 hours, for a
late submission of less than 48 hours after the due date. Submissions more than 48 hours after
the due date will not be accepted and will earn a grade of zero.
15.1 COURSE COMMUNICATIONS Please practice good communication skills. You must
utilize proper communication skills while searching for a job and then during your entire career.
Remember that Blackboard communication, through Messages, and email communication must
be in proper format. We will practice formal business communication emails so that you will
develop good habits. A poor email to a superior in business results a poor impression.
Start out every email with the name of the person you are emailing and close with your
name. Utilize spelling and grammar check to help you write better.
I will return email unanswered unless you use proper English writing skills and the
required Course Communication guidelines.
Begin Subject of Emails, other than in Blackboard, with Course number, ACC 586 so that I
can identify your class.
16.0 Instructor’s Personal Statement
The skills that you acquire in this course will benefit you your entire career. Research skills are
utilized every day by most individuals and business.
My grading is strict and fair.
Pay strict attention to the guidelines for research. Remember that you are responsible to
yourself, your client, and to the governing bodies for your results.
If you have any questions please communicate with me. You may send an email, visit during my
office hours or telephone during office hours.
This is a rewarding course. If you keep up with the assignments you will enjoy the learning
environment and the material covered.
I have practiced as a CPA for over 30 years and have used, and continue to use, research and
planning and compliance on a regular basis to help my clients understand their individual and
business responsibilities, and planning for contingencies. As an attorney I advised clients and
worked with them on wealth preservation plans and business planning.
Let us all have a great semester.