Syllabus for ACC-401
ADVANCED ACCOUNTING I
Advanced Accounting I is the first semester of a two-semester sequence of courses that provide a review and introduction to both the concepts and technical issues associated with more advanced accounting topics. In this course complex consolidated financial statements will be addressed in detail, along with accounting for various types of subsidiary investments. In addition, interim and segmental reporting will be discussed. International operations and foreign exchange translations will also be covered in-depth, along with derivatives. Related professional pronouncements will be introduced as well.
After completing this course, you should be able to:
You will need the following materials to complete your coursework. Some course materials may be free, open source, or available from other providers. You can access free or open-source materials by clicking the links provided below or in the module details documents. To purchase course materials, please visit the University's textbook supplier.
ISBN-13: 978-1305084858
Advanced Accounting Concepts I is a three-credit online course, consisting of six modules. Modules include learning objectives, study materials, and activities.
Consult the Course Calendar for assignment due dates.
For your formal work in the course, you are required to participate in twelve graded online discussion forums, complete six written assignments, and take two proctored online examinations—a midterm and a final. See below for more details.
Consult the Course Calendar for assignment due dates.
One or more of your course activities may utilize a tool designed to promote original work and evaluate your submissions for plagiarism. More information about this tool is available in this document.
In addition to an ungraded but required discussion in module 1 titled "Introductions," Advanced Accounting Concepts I features twelve graded online discussions. Each module contains two of these discussion questions. All discussions take place on the class Discussion Board.
The Discussion Board also includes a "Class Lounge," which you can use throughout the semester to converse, post comments, ask questions, and share information about course-related topics and issues.
Communication among fellow students and with the mentor is a critical component of online learning.
Participation in online discussions involves two distinct assignments: an initial response to a posted question (discussion thread) and at least two subsequent comments on classmates' responses.
Meaningful participation is relevant to the content, adds value, and advances the discussion. Comments such as "I agree" and "ditto" are not considered value-adding participation. Therefore, when you agree or disagree with a classmate, the reading, or your mentor, state and support your agreement or disagreement. You will be evaluated on the quality and quantity of your participation. Responses and comments should be properly proofread and edited, professional, and respectful.
Advanced Accounting Concepts I requires you to submit a written assignment to your mentor for evaluation and grading in each module. Typically the written assignments consist of problems, exercises, cases, and financial analysis problems taken from your textbook.
Take the time to familiarize yourself with the written assignment questions before you begin each module. Conversely, be sure to complete all relevant readings before answering the questions. Before you begin to write, you might find it helpful to outline your answers, listing points you wish to make and the examples that support your ideas.
Do not copy answers from the textbook. Creative thinking and your own wording are important aspects of an effective answer. When you have completed an assignment, proofread your answers for correct grammar, spelling, etc., and be certain you have answered the questions completely.
Prepare your written assignments using whatever word processing program you have on your computer. Include your name at the top of the paper, as well as the course name and code and the semester and year in which you are enrolled.
Before submitting your first assignment, check with your mentor to determine whether your word processing software is compatible with your mentor's software. If so, you can submit your work as you prepared it. If not, save your assignment as a rich-text (.rtf) file, using the Save As command of your software program. Rich text retains basic formatting and can be read by any other word processing program.
You are required to take two proctored online examinations: a midterm exam and a final exam. Both exams require that you use the University's Online Proctor Service (OPS). Please refer to the "Examinations and Proctors" section of the Online Student Handbook (see General Information area of the course Web site) for further information about scheduling and taking online exams and for all exam policies and procedures. You are strongly advised to schedule your exam within the first week of the semester.
Note: For a list of key concepts that may appear on your exam, refer to the study guide available in the Examinations section of the course website.
You are required to take a proctored online midterm examination during Week 7 of the semester. The examination is a closed-book, comprehensive examination that covers material from modules 1, 2, and 3. The exam is two and a half hours long and consists of multiple-choice questions and more complex accounting problem items similar to those you will complete for your written assignments.
Note: You are permitted to use a calculator (scientific, graphing, or financial) but may not use a calculator on a phone, PDA, or any similar device.
Note: For a list of key concepts that may appear on your exam, refer to the study guide available in the Examinations section of the course website.
The final is a closed-book, proctored online exam. It is two and a half hours long and covers all material assigned in modules 4, 5, and 6 of the course. The final consists of multiple-choice questions and more complex accounting problem items similar to those you will complete for your written assignments.
Note: You are permitted to use a calculator (scientific, graphing, or financial) but may not use a calculator on a phone, PDA, or any similar device.
Online exams are administered through the course Web site. Consult the Course Calendar for the official dates of exam weeks.
You are on your honor not to cheat during an exam. Cheating means:
If there is evidence that you have cheated or plagiarized in an exam, the exam will be declared invalid, and you will fail the course.
Your grade in the course will be determined as follows:
All activities will receive a numerical grade of 0–100. You will receive a score of 0 for any work not submitted. Your final grade in the course will be a letter grade. Letter grade equivalents for numerical grades are as follows:
A | = | 93–100 | C+ | = | 78–79 | |
A– | = | 90–92 | C | = | 73–77 | |
B+ | = | 88–89 | C– | = | 70–72 | |
B | = | 83–87 | D | = | 60–69 | |
B– | = | 80–82 | F | = | Below 60 |
To receive credit for the course, you must earn a letter grade of C or better (for an area of study course) or D or better (for a course not in your area of study), based on the weighted average of all assigned course work (e.g., exams, assignments, discussion postings, etc.).
To succeed in this course, take the following first steps:
Consider the following study tips for success:
To ensure success in all your academic endeavors and coursework at Thomas Edison State University, familiarize yourself with all administrative and academic policies including those related to academic integrity, course late submissions, course extensions, and grading policies.
For more, see:
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