ACCT 270 – FUNDAMENTALS OF AUDITING
ONLINE
SYLLABUS– FALL 2013
Stephen R. Kroll CPA, MBA, MS
e-mail: skroll@cerritos.edu
website: http://www.cerritos.edu/skroll
phone: (562) 860-2451 ext.4032
COURSE DESCRIPTION
This course covers the process of examining and evaluating financial conditions and
records. It is designed to provide a basis for an opinion concerning the reliability of the
records, as evidenced by a written audit report.
STUDENT LEARNING OUTCOMES
Upon successful completion of the course, the student will be able to:
A. Analyze and solve various specific auditing problems
B. Judge internal control procedures and prepare analyses of the procedures
C. Evaluate and repor about procedures related to auditing assets in the form of inventories
PREREQUISITE
ACCT 202 with a grade of “C” or higher. If you have not met the prerequisite please inform me immediately.
TEXT
Principles of Auditing & Assurance Services by O. Ray Whittington and Kurt Pany with ACL Software
CD + Connect Plus Edition: 19th ISBN: 9780077722104 You should purchase this text bundled
with the access codes that you will need to complete your homework, quizzes and tests. If you
purchase an electronic text or purchase a used book, you will need to purchase the Connect access
code separately.
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ON LINE COURSE versus a TRADITIONAL COURSE
Education delivery is making dramatic changes in course delivery via on line courses. These
changes will continue to evolve. Just as course delivery changes, so must students’ expectations
of what constitutes instructor and student roles change. As an on line student, you are primarily
responsible for learning the course material. My duties as an instructor are to provide you with
the resources to learn the material and to be successful. To those of you that have participated in
traditional or “brick and mortar” courses, I hope you find your online experience beneficial to your
educational development. Online courses require a student that is computer literate, well disciplined
and well organized. You are given lessons that you will complete on your own schedule. The date
given for each lesson is the date that the lesson should be completed to finish the course on
schedule. You are encouraged to work ahead.
INSTRUCTOR AVAILABILITY
For those of you in the Southern California area, I will be having a “meet and greet” on Tuesday
August 20th from 6 to 7 PM in BE 108. Throughout the semester I will be available each Tuesday
from 5 to 7PM In the Accounting Lab ( BE-108). In addition, I will have office hours which will be
posted later. Even though I have a voicemail at Cerritos, the best way to contact me is by email
at skroll@cerritos.edu .
LECTURE
The course is organized into 19 lessons with a variety of resources available to help you master
the content of each lesson. The Lesson Lectures and Powerpoints are presentations of the
lesson material that I would use to deliver lectures in a classroom environment. These resources
are meant to supplement the text not replace it. You cannot succeed in this class without reading
the text.
HOMEWORK
Homework assignments must be completed on line using Connect and are listed on the accompanying
Assignment Schedule and are due by 12 PM PST on the dates indicated . Late homework will not
be accepted.
HOW TO BUY AN ACCESS CODE
If you purchased a new textbook, it will have an access code included and you may ignore the following
instructions. If you purchased a used text, please use the following instructions to purchase an access code.
 Go to: http://connect.mcgraw-hill.com/class/s_kroll_acct_270_cerritos_community_college
Click on “Register or Purchase Access”
 Click on “I do not have a registration code”
 Choose the “McGraw-Hill’s Connect Plus for College Accounting” by clicking the “Continue” button
underneath the price
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Follow on-screen instructions.
HOW TO ACCESS CONNECT TO COMPLETE HOMEWORK
Homework assignments are listed in the “Assignments Schedule”. These assignments must be completed
using Connect.
To access Connect:
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Go to http://connect.mcgraw-hill.com/class/s_kroll_acct_270_cerritos_community_college
Enter your Login and Password (password and login is case-sensitive)
Select an Assignment Name
Choose either “Print assignment for off-line work” or “Work assignment on-line right now.”
(Note: If you print the assignment for off-line work, you will still need to enter your answers to
the problems online.)
When working on-line, each problem/exercise will be given one a time
Fill in the answer in the box provided
At the top of the page, click “Next” to go to the next problem
When all problems are completed, click “Grade.” (Note: Incomplete assignments can be saved and
worked on later by clicking “Save my work” or “Quit and save.”)
Each assignment has unlimited attempts but can only be submitted once.
QUIZZES
There are 4 quizzes. These quizzes cover several chapters. Quizzes are posted on
the "Connect Website" page:
http://connect.mcgraw-hill.com/class/s_kroll_acct_270_cerritos_community_college
Quiz dates are posted on the Assignment Schedule and the Connect Website page.
You will have 14 days to complete a quiz once it is open . Therefore there are no makeup
quizzes. Quizzes are open book/note/Internet/ but keep in mind you will be given an open
time frame for each Quiz., I strongly suggest that you do the Quiz in the early part of that
time frame. Computers sometime crash and sometime there are problems with the Quiz links,
if you wait until the last minute to do a Quiz and problems occur it is YOUR responsibility.
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FINAL EXAM
The final exam is open book. You may not preview or print the exam. Once you start taking the
Exam, you will have 180 minutes to submit it. You cannot exit and reenter the final exam. Do
not start the exam until you have three continuous hours to devote to it. You can only submit the
exam once and since it is open for two weeks there are no makeups.
CLASS DISCUSSIONS
To make the class more meaningful I encourage students to use the discussion forum to ask questions.
It is found at the course’s TalonNet website which is accessed through your “My Cerritos” account.
A student who answers another student’s question will receive 1 extra credit point up to a maximum
of 2 points per lesson.
ATTENDANCE
All students should email me by Saturday night each week advising me of their weekly progress. If I
do not receive an email the student will be marked absent for that week. If a student accumulates
three absences they will be dropped from the class.
WITHDRAWLS
Students are requested to consult with the instructor before dropping the class.
Should a student decide to drop, it is the student's responsibility to process the appropriate
paperwork. State law requires me to assign a letter grade to all students on my roster after
the official drop date.
The last day to drop with a "W" is November 22, 2013
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POLICY STATEMENT
Excessive absences, unsatisfactory progress, undesirable citizenship, falsification of work, or allowing
others to copy work may serve as a basis for a failing grade and/or a dismissal from class. The
college and I take academic honesty issues very seriously. Ethical behavior and integrity
are expected of all students, academic dishonesty will be dealt with according to the college's
academic honesty policy, a copy of which may be found in the 2013 Cerritos College Catalog which
is available on the College’s Website.
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DISABILITY ACCOMODATIONS
Students that require special accommodations due to certified disabilities are encouraged to advise the
instructor. If the student has not already done so, they should contact Disabled Student Programs and
Services (DSPS) at (562)860-2451 ext. 2404 for information concerning the services available.
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