TROY UNIVERSITY MASTER SYLLABUS SORRELL COLLEGE OF BUSINESS ACT 4480 Professional Development Prerequisites: ACT 3392, ACT 3394, ACT 3396, ACT 4494. Prerequisites or co-requisites for Public Accounting Concentration: ACT 3395, ACT 4491, ACT 4435, ACT 4495, ACT 4497. Prerequisites or co-requisites for Forensic Accounting Concentration: ACT 3355, ACT 4435, ACT 4498, LAW 4420, LAW 4425. Catalog Description 2015-2016 Catalog: Analysis of current developments and requirements for entry into the accounting profession. 2016-2017 Catalog: Examination of professional and pre-professional requirements for entry into the accounting profession. Objectives: On completion of the course, the student should be able to: 1. 2. 3. 4. 5. 6. Demonstrate an understanding of the requirements necessary for professional licensure. Demonstrate an understanding of the requirements necessary for professional continuing education. Demonstrate an understanding of the use of technology in recording and reporting financial information. Demonstrate the ability to use accounting information in decision making. Demonstrate an understanding of professional ethics as it relates to the activities of professional accountants. Satisfactorily complete a “pre-certification” assessment (program assessment). Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook. The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance. 13 July 2015 Master Syllabus: ACT 4480 2 Purpose: ACT 4480 is a capstone course for accounting majors. During coursework, students complete the Accounting Capstone Exam, case analyses and other assignments which reinforce accounting concepts, theory and practice acquired during the degree program with real-world assignments and assess the accounting programs of the Sorrell College of Business. Approved Texts None Required Supplements Readings and presentations as designated by instructor. Troy University Faculty Handbook (2010): Section 3.9.2.8 [extract] — essential elements of the syllabus (somewhat modified for space): 1. Course title 8. Classroom 2. Course number + location section 9. Office location + 3. Term e-mail address 4. Instructor 10. Office telephone 5. Prerequisites 11. Course 6. Office hours description, 7. Class days, times objectives 12. Text(s) 13. Other materials 14. Grading methods, 16. General supports criterion weights, (computer works, make-up policy, writing center) mid-term grade 17. Daily assignments, reports holidays, add/drop 15. Procedure, course & open dates, requirements dead day, final exam 18. ADA statement 23. Cheating policy 19. Electronic device 24. Specialization statement requirements 20. Additional (certification, services, licensure, teacher statements competencies) 21. Absence policy 22. Incomplete-work policy Master Syllabus: ACT 4480 3 Assessments conducted in this course: SLO 1.2 – Students will be able to apply functional knowledge of financial accounting, governmental accounting, tax accounting, accounting information systems, and auditing Measure 1.2.1 Capstone Exam- financial accounting questions Measure 1.2.2 Capstone Exam- governmental accounting questions Measure 1.2.3 Capstone Exam- tax accounting questions Measure 1.2.4 Capstone Exam- accounting information systems questions Measure 1.2.5 Capstone Exam- auditing questions Measure 1.2.6 Capstone Exam- international accounting questions SLO 2.1 Students will be able to use technology to record financial information Measure 2.1.2 Technology Project SLO 2.2 Students will be able to use software to report financial information Measure 2.2.2 Technology Project SLO 3.1 Students will identify common ethical frameworks for decision-making in business and accounting Measure 3.1.2 Ethics Case/Project SLO 3.2 Students will apply common ethical frameworks for decision-making in business and accounting Measure 3.2.2 Ethics Case/Project SLO 4.1 Students will demonstrate the skills necessary to critically analyze sources of information Measure 4.1.2 Case Analysis SLO 4.2 Students will demonstrate the skills necessary to draw reasoned conclusions or make decisions. Measure 4.2.2 Case Analysis Troy University Faculty Handbook (2010): Section 3.9.2.8 [extract] — essential elements of the syllabus (somewhat modified for space): 1. Course title 8. Classroom 2. Course number + location section 9. Office location + 3. Term e-mail address 4. Instructor 10. Office telephone 5. Prerequisites 11. Course 6. Office hours description, 7. Class days, times objectives 12. Text(s) 13. Other materials 14. Grading methods, 16. General supports criterion weights, (computer works, make-up policy, writing center) mid-term grade 17. Daily assignments, reports holidays, add/drop 15. Procedure, course & open dates, requirements dead day, final exam 18. ADA statement 23. Cheating policy 19. Electronic device 24. Specialization statement requirements 20. Additional (certification, services, licensure, teacher statements competencies) 21. Absence policy 22. Incomplete-work policy