Topics in Advanced Communication in Accounting
MCOM-GB.6205 – Sample Syllabus
Professor
Office and Mailing Address:
Management Communication Program
KMC 3-100
Phone:
Email:
Office Hours: by appointment
Required materials
1. Selected readings, Writing for Accountants by Jeremiah Sullivan (to be distributed in class.)
2. A Plain English Handbook by the Office of Investor Education and Assistance, U.S. Securities and
Exchange Commission (available free online at: www.sec.gov/news/extra/handbook.htm)
Course overview
Effective communication is now seen as an essential aspect of employability in any business setting. But
in recent years, the specific communication tasks that new CPA accountants encounter early in their
careers have become much more demanding. Young recruits can no longer remain in back-office
cubicles crunching numbers. They must now be prepared to join with more senior members of a firm
and interact with clients as well as take responsibility for important documents that will circulate
internally or go out to clients.
The activities and assignments in this new course will help staff-level accountants improve their ability
to write industry-specific documents, compose effective messages to clients, develop the interpersonal
skills to successfully participate in client interviews, probe and listen to obtain requisite information, and
importantly, to engage comfortably and appropriately in all client interactions. The course has been
developed with the help of Ernst & Young LLP.
Reading assignments will be based entirely on materials distributed in class or posted to Blackboard
“Course Documents.” PowerPoint lectures, class videos, and any handouts that are available in
electronic form will also be posted to our dedicated Blackboard site. You will be directed to post some
assignments to specific Blackboard locations; in addition, sometimes paper versions are needed for inclass work, so you may be asked to bring “hard copy” to class.
Learning objectives:
By the end of this course, students will understand how staff accountants:
 Obtain information from clients in an timely, efficient and effective way
 Engage clients in interpersonal modes, using interview formats and techniques
 Prepare, analyze, and review documents that will serve organizational goals and activities.
 Present complex accounting information in formal settings
Grading
Grading is based on points awarded for written assignments, both individual and team performance on
the final oral presentation, teamwork, and class participation. Improvement is relevant in determining
final grades, and is factored in by having later assignments worth more points. A detailed description of
assignments with grading criteria will be distributed at the first class session.
You can accumulate up to 100 points in this course. The higher the number of points, the higher the
course grade will be. The exact break points for A, B, C, etc. will be determined at the end of the course.
For example, if the highest point total accumulated by any student is 95, then a 95 is an A and the ranges
for each grade level will be set from there. Don’t forget that participation and attendance are part of the
point system.
Participation guidelines
Participation is a key factor in this course. Regular attendance, thorough preparation for class
discussions, on-time arrival in class, and timely submission of all assignments will be factored into your
participation grade. The class involves many in-class workshop activities that can’t be made up.
Participating in your team is also required, and poor team participation will result in lower grades. Late
assignments, lack of preparation for class discussion or presentations, or any unexcused absence
during the 5-session sequence of classes will result in a lower grade (family emergencies and illness
requiring a doctor’s care are considered acceptable excuses). As in any professional situation, explain
any absence to your instructor in advance or as quickly as possible.
Document assignment guidelines:
How your documents are prepared and delivered is very important. Follow these guidelines explicitly:
1. All written assignments (memos, reports, emails, etc.) must be in the designated format for each
assignment.
2. Documents will be “turned in” by posting to Blackboard. Some documents will also be submitted in
print form in class.
3. All document assignments must be in a font size of at least 12 points with margins of at least 1
inch.
4. Business documents assigned for this course should follow business style (single-spaced, no
indented paragraphs, double-spacing only between paragraphs, etc.) rather than standard academic
style (double spaced with indented paragraphs.)
5. If you submit an assignment on Blackboard, always include your name and your team’s name and
number, when appropriate, as part of the filename! Name your document with your last name first—
like this: “Seinfeld Document.”
6. No hand-written documents will be accepted.
Written assignments will be returned as promptly as possible, with comment sheets attached.
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Course Assignments and Maximum Point Values
Assignment
Due
Points
Midnight Friday,
May 20, posted in
BB “Assignments”
5
2. Prepared Agenda and Questions for “Walkthrough” Client
Interview (team)
May 31 before
class, posted to BB
in “Assignments”
15
3. Completed EY Template Summarizing “Walk-Through”
Interview Findings (individual)
Midnight June 4,
posted to BB in
“Assignments”
20
4. Final Team Presentation (individual)
In class June 5
15
5. Final Team Presentation (team)
In class June 5
20
6. Class participation (attendance, on-time submission of
assignments, class discussion, teamwork)
N/A
1. Pre-class Information Sheet with memorandum
TOTAL POINTS
25
100
Stern Honor Code
This course adheres to all of the tenets of the Stern Honor Code, which may be referenced on the Stern
website.
Getting help
Your team may be a major resource for help—and, of course, you will also be able to get help from your
instructor in person, by email or via Blackboard; and from a variety of NYU and internet sources. Don’t
be afraid to ask for help.
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Class-by-class Overview
Class
#
Date
Activities
PRE-WORK:
Due in Bb “Assignments” at midnight on May 20, 2011
1.
Tuesday
Assignments Due
WRITE: Assignment #1:
Student Information Sheet
with Memo
Focus #1: Introduction to the course:
Why are high-level communication skills important for first-year
CPA accountants?
Focus #2: How do accountants communicate? Choosing channels
of communication: inter-active exercise and discussion
 Common forms or channels of communication used in
corporate settings
 Oral Communication: channels and challenges when you
work with clients
 Internal and external communications
Focus #3: Student Introductions
Share with the class a little about your personal background and
where you will be working after graduation
Focus #4: Communication Touch-point: The “ASAP” Exercise
Simulation and discussion of a prototypical accounting task
involving client services
Focus #5: Overview of Final Team Project
2.
Thursday
Focus #1: The real-life experiences of a new staff accountant
What did you learn on the job about communication?
READ: Chapters 6 and 8,
Writing for Accountants
Focus #2: Common forms of written communications in the
Accounting field—an overview
Discussion of writing style and the language of accounting
PREPARE: to submit your
company choice for the
Final Team Presentation
Focus #3: Email do’s and don’ts for accountants—best practices
for writing to external audiences
Focus #4: The “nudge” email—in-class writing exercise
Focus #5: Preparation for next class—Interpersonal
Communication/readiness for the Walkthrough in Session 4.
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Class
#
3.
Date
Tuesday
Activities
Focus #1: Getting ready for the Walkthrough—Interview
Preparation. Discussion of the sales process case; preparing
questions for your client.
Focus #2: Interpersonal Communication in the Accounting
field—listening to and interacting with clients
Assignments Due
READ:
Chapters 15 and 16,
Writing for Accountants;
EY documents PM 2.1 –
2.8, located in
“Walkthrough
Documents” folder in BB
Focus #3: In-class exercises—practicing listening and probing
Focus #4: Discussion and preparation for Final Team
Presentation with Q&A
4.
Thursday
Focus #1: The Walkthrough
Everyone will first meet in the main classroom for last-minute
instructions.
For this exercise, we will divide the class into two groups of—let’s
call them Group A and Group B. Two “rounds” of interviews
will take place in a breakout room (location TBA). Each Group
will consist of smaller interview teams of 3 or 4. Students will
serve as auditors; four professionals from Ernst & Young will
role-play the client Sales clerks or Accounting clerks. All will
be familiar with the Walkthrough scenario as well as the case.
WRITE:
Assignment #2: Prepared
Agenda and Questions for
Walkthrough Client
Interview Exercise. Post to
BB “Assignments” before
class begins.
Each small group will interview an Accounting clerks and a Sales
clerk—role-played by visiting professionals from Ernst &
Young. Groups that are not conducting interviews will remain in
the main classroom and use the time to prepare for the Final
Presentation or begin to work on their Walkthrough Template
for Assignment #3.
After conducting two interviews in the breakout room, those groups
that have not yet performed interviews will go to the interview
room and those that have completed interviews will return to the
main classroom. A precise schedule will be distributed with
exact timings and locations.
Finally, after a break, the entire class will debrief the exercise in the
main classroom with the E&Y representatives and instructor.
Focus #2: Final preparations for Sunday’s class
WRITE:
Assignment #3: EY
Template Summarizing
Walkthrough Interview
Findings (individual).
Post to BB “Assignments”
by midnight.
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Class
#
5.
Date
Sunday,
Morning
Activities
9:00 – 9:15 AM: Meet in your main classroom for instructions
Assignments Due
PREPARE: Final Team
Presentation
9:15 - 10:45 AM: Teams prepare and rehearse for the Final
Presentations. Breakout rooms will be available
10:45 – 11:00 AM: Break
11:00 AM – 12:15 PM: First round of presentations (2 teams X 30
min.)
12:15 – 1:15 PM: Lunch
6.
Sunday,
Afternoon
1:15 – 2:45 PM: Last round of presentations (3 teams X 30 min.)
2:45 – 3:00 PM: Break
3:00 – 4:00 PM: De-brief of the presentations and course summary
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Assignments
Assignment #1: Pre-course Information Sheet with Memo (Individual)
Goal:
To enable students to analyze personal communication strengths and weaknesses as well as set specific,
personal objectives for the course.
Task:
Fill out the Student Information Sheet and save it as a Word file. On the sheet, you are asked to include
a short “memo” to me describing:
1. Your personal strengths and weaknesses as a communicator in a professional environment
2. Describe one personal communication challenge you faced during your internship. Include
specific details about your role, the situation and other people involved, and how you handled it.
Be as thoughtful and candid as possible.
Deliverable
Upload your completed Student information Sheet file to Blackboard “Assignments.” You will find a
link in the assignment itself that will allow you to upload directly to BB. Be sure to click “Submit” after
you attach your file.
Due: Post to Blackboard “Assignments” by midnight
______________________________________________________________________________
Assignment #2: Prepared Questions for the Walkthrough Client Interview (Team)
To prepare for the Walkthrough Client Interview Exercise in Session #4. All team members will use the
same questions for the exercise, even though not all members will be in the same room for the actual
interview.
Task and Deliverable
Read over the Walkthrough Client Interview Case supplied by Ernst & Young and posted in Blackboard
Course Documents.
In your team, outline the questions that you will need to ask of your client in the interview. Think of
your audience as your manager. She has asked you to compile a list of questions for her review before
the client interface.
While the format of this document is not important, as it will be for your use only, your manager wants
your team to be fully prepared BEFORE the interview takes place. You may want to group questions
under specific, relevant headings for example, to ensure readability and assist you in making the
interview as efficient and productive as possible.
Due: Post to Blackboard “Assignments” before class begins
______________________________________________________________________________
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Assignment #3: Completed EY Template Summarizing “Walk-Through” Interview Findings
(Individual)
Goal
This is a very important document that staff accountants frequently write. It serves as a permanent
written record of a client interaction and in this capacity, records information that will be used in the
subsequent audit. Consequently, this will be the most important written assignment completed during
the course.
Task and Deliverable
Complete the template summarizing the information you received in the Walkthrough Client Interview
Exercise. This document will demonstrate your mastery of effective writing in the Accounting
profession.
Grading criteria: Demonstrated audience understanding; content completeness; logical
flow/organization; document design; concision; style and tone; correctness; and timely submission.
Due: Post to Blackboard “Assignments”
Assignments #4 and 5: Team Presentation
Project Overview: Working in teams, you will choose a company to serve as your “client” and submit
your choice by Class #2. Then, you will design a 15-minute presentation for your client audience based
on the results of your “audit.” Each team will choose from a list of topics and scenarios.
There will be two aspects to the Final Team Presentation;
1) At the end of any audit engagement the auditors are required to provide those charged with
governance with the required communications about the results of the audit. You will be given a
scenario and you will be required to present the required information to management. The
scenario may involve delivering a difficult message and you will need to be prepared to clearly
communicate the issue and why the resolution you recommend is necessary.
2) The team will also be required to research a new or emerging accounting topic and communicate
the issues and implications to management.
Audience for your presentation: Since this class intends to prepare you for communicating in a
professional environment, you will present to management of your client firm—many of whom may not
be well versed in the technical language of accounting. It is very important that young staff accountants
acquire the ability to explain complex information to such an audience.
The presentation will be interactive and require the team to be prepared to answer up to 15 minutes of
questions—both during and following the presentation.
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