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ACCOUNTING 390W: REPORTING FOR ACCOUNTANTS
Syllabus, Spring 2015
Instructor: Prof. Steve Gill
Office: SSE 3435 – Monday 2:00pm – 3:00pm; Tuesday 10:00am – 11:00am
Email: sgill@mail.sdsu.edu
C
ommunication skills are considered one the most important for accountants. Accounting
practitioners, faculty, and professional organizations agree that good writing and speaking skills
are imperative to success in accounting. While most practitioners recognize the importance of
writing skills in the accounting profession, research shows many accounting graduates lack the necessary
writing skills associated with grammar, spelling, and sentence construction and that this deficiency stems
from insufficient coverage of communication fundamentals in higher education.
This course provides the opportunity for students to recognize deficiencies in their communications skills
and provides the tools and opportunities to focus on areas needing improvement. Students interested in a
career in any accounting related field should find this course valuable.
Course Objectives:
The primary objective is to provide the guided practice necessary to master fundamental concepts of
business communication. You will be focused on three core subjects within communications: (1)
planning communications, (2) writing, and (3) presenting. This course will also fulfill the requirements of
an upper-division writing course (a “W” course) as set forth by SDSU.
Basic Writing Prerequisites:
The course satisfies the Graduation Writing Assessment Requirement for students who have completed 60
units, completed the Writing Placement Assessment with a score of 8 or higher (or earned a C or higher in
RWS 280 or 281, or LING 281 if score on WPA was 7 or lower); and completed the General Education
requirement in Composition and Critical Thinking. Admission to the College of Business as an accounting
major also required.
Learning Objectives:
The BSBA Accounting program has a number of student learning objectives. This course is intended to
address the following program level objectives:
1
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
• 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
Course Logistics:
Scheduled class times listed in Table 1 below:
Table 1: Class Meeting Times
Section Instructor Days Times
1
Gill
MW 10:00-11:50
3
Gill
MW 12:00- 1:50

Location
SSW 2522
SSW 2522
Prerequisites: You must be admitted to the accounting major in the SDSU College of
Business. You must have scored an 8 or better on the WPA or received a grade of C or better in
RWS 280, RWS 281, or LING 281. You must have received a grade of C or better in both
ACCTG 331 and ACCTG 332.
3

Course Materials:
a. Excellence in Business Communication 11th Ed. By Thill and Bovee.
b. Harvard Business School Management Communication Coursepack available at the
websites listed in Table 2 below:
Table 2: Harvard Business Publishing Coursepack Websites
Section
Access Link
https://cb.hbsp.harvard.edu/cbmp/access/33552880
1 (10AM Gill)
https://cb.hbsp.harvard.edu/cbmp/access/33553126
3 (12 Noon Gill)
Computers

You will need to bring a laptop to each day in which we have an in-class writing assignment. If
you do not have a laptop you will need to get a loaner from the library tech center. A limited
number of loaners are available from the Charles W Lamden School of Accountancy. Borrowing
arrangements must be made in advance.
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 given on the scheduled dates
listed in the course calendar at the end of the syllabus. A breakdown of the weights placed on all
assignments is listed in Table 3 below:
Table 3: Weighting of Assignments for Grades
Assessment
% of grade
10%
Quizzes
36%
In class writing assignments
6%
HBS Module Exams
Company Case Study:
8%
Individual company case study report
5%
Individual Excel-based project
5%
Group report
10%
Group presentation
Individual report/pamphlet/presentations
10%
Midterm exam
Total for course
10%
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 (“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.
HBS Modules
There are three modules in the HBS series. These are take home exams that must be completed by the due
date.
Company Case Study
You are required to prepare a case study public company. You will be assigned a company as a team;
however, the case study requires both an individual submission and a group submission. In fact, the case
study has four distinct portions:
(1) Individual written report,
(2) Individual excel-based report,
(3) Team written report, and
(4) In-class team presentation.
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 is available at no charge.
TurnItIn
Almost all written work is required to be submitted on TurnItIn on Blackboard unless instructed
otherwise. 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.
5
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 reference database solely for the purpose of detecting plagiarism of
such papers. You may submit your papers in such a way that no identifying information about you is
included.
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 Calendar:
The course calendar is posted separately in Blackboard and is listed below in Table 4. 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.
Table 4 Course Calendar
M-W
Sec.
1-21
1-26
1-28
2-2
2-4
Topic
Course Introduction –
Materials & Structure
In Class Writing
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
Readings
HPB
Quiz
(Content on Quiz)
The Capabilities Necessary for
Practice:
Perceptions in the Recruiting
Process (posted in Blackboard)
Thill p. 578-590
Thill p. 590-593
Thill p. 593-605
#1 Capabilities
Quiz 1
(Chapter 1)
Groups and companies
assigned
Quiz 2
(Thill p. 578-590
and Perceptions in
the Recruiting
Process)
Quiz 3
(Thill p. 590-593)
Bloomberg login and selftraining completed for
10am section
Part 1a of Company Case
Study due
2-8
Resumes
In-Class Writing
Thill Chapter 1
2-6
2-9
Assignments
Thill Chapter 15(p. 482
Learning to Think; p. 484
Translating; p. 486 Avoiding
Mistakes through p. 499) and
Chapter 16
Quiz 4
(Thill p. 593-605)
2-10
Bloomberg login and selftraining completed for 12
noon section
7
M-W
Sec.
2-11
Topic
Team Skills &
Interpersonal
Communications and
Communicating in a
World of Diversity
Readings
HPB
Thill Chapter 2 & 3
Quiz
(Content on Quiz)
Quiz 5 Thill Chapter
15 and 16
2-13
2-16
Assignments
In-Class Writing
#2 Resume
exchange – bring 4
copies of your
resume to class
Peer review of Company
Case Study Part 1a due in
Turnitin
Planning Business
Messages
Thill Chapter 4
Should have
started Harvard
Planning
Communication
by now
Quiz 6
(Thill Chapter 2 &
3)
2-16
2-18
ICW #3
See Blackboard for background
readings
#3 Intangibles
2-22
2-23
2-25
Part 1a and 1b of
Company Case Study due
in Turnitin
Writing and
Completing Business
Messages
ICW#4
Quiz 7
(Thill Chapter 4)
Thill Chapter 5 & 6
See Blackboard for background
readings
Harvard Planning
Communications
Exam Due
#4 Impairment of
long-lived assets
2-27
3-2
3-4
Harvard Writing
in Business
(through Writing
Style)
ICW#5
See Blackboard for background
readings
#5 Revenue
Recognition
3-8
3-9
Quiz 8
(Thill Chapter 5 &
6)
Peer review of Company
Case Study Parts 1a and
1b due
Individual Research topic
selection due
Individual Company Case
Study due in Turnitin by
10pm.
Portfolio Reviews –
no class
Harvard Writing
in Business
through end
M-W
Sec.
3-10
3-11
Topic
Readings
HPB
Quiz
(Content on Quiz)
Portfolio Reviews –
no class
3-16
Midterm Exam –
Chapters 1 – 6 and
HBR through Writing
in Business
3-18
Writing e-mails and
social media and
ICW #7
3-23
Harvard Writing
in Business Exam
due
Download of 5 years of
stock price data for Excel
project due via e-mail for
10am section
Download of 5 years of
stock price data for Excel
project due via e-mail for
12 noon section
#6 Reviewing others
work (not in class)
Thill Chapter 7 pp. 194-198
#7 E-mail
Thill Chapter 8 pp. 221–234
Thill Chapter 9 pp. 251-261
Planning Reports and
Presentations
Thill Chapters 11, 12 and 13
Quiz 9 Thill Chapter
7
Harvard
Presenting in
Business through
Practice the
Presentation
Quiz 10
(Thill Chapter 8 pp.
221–234
Thill Chapter 9 pp.
251-261)
3-27
Individual research report
due in Turnitin by 10pm
3-30
SPRING BREAK
4-1
SPRING BREAK
4-6
4-8
In-Class Writing
Portfolio Reviews
3-13
3-25
Assignments
Thill Chapter 14
Harvard
Presenting in
Business through
Coping Strategies
Quiz 11
(Thill Chapters 11,
12 and and 13)
ICW #8
#8 Communicating
Regulatory Info
4-12
Excel report due via email for 10am section
9
M-W
Sec.
4-13
Topic
Readings
Harvard
Presenting in
Business Exam
Due
4-14
4-15
ICW #9
4-20
4-29
Individual
Presentations
Individual
Presentations
Individual
Presentation (as
needed)
ICW #10
5-4
Group Presentations
5-6
Group Presentations
5-8 or
5-13
Group Presentations
4-22
4-27
HPB
Quiz
(Content on Quiz)
Quiz 12 (Thill
Chapter 14)
Assignments
Excel report due via email for 12 noon section
Printed Excel report due
in class for 12 noon
section
All tri-fold brochures due
at start of class.
KPMG Professional
Judgment Monograph
Section 1 on May 8 and Section
3 on May 13 both 10:30am12:30 noon
Group company case
study reports due the
night before class via
Turnitin. Printed copies
due in class.
In-Class Writing
#9 Response to IRS
#10 Professional
Judgment