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  • Last updated 12.27.2016

    ADVANCED FINANCIAL ACCOUNTING

    ACCT 401.NO1

    SPRING 2017 ONLINE

    Instructor: Jamie Seitz, ABD, CPA

    Physical Office Hours (TR): BE 3018 - Mondays 8-9, 12-1:30,

    Virtual Office: https://zoom.us/j/7258456906, asynchronous online and by appointment

    Phone: 812-461-5421

    E-mail: jlseitz@usi.edu

    COURSE DESCRIPTION

    This course engages in an intensive study of the theory and application of Generally Accepted

    Accounting Principles (GAAP) for specific advanced financial accounting entities, problems,

    and issues. These areas of emphasis include: (1) Consolidated Financial Statements and

    accounting for investments in non-consolidated entities; (2) Foreign currency transactions,

    Hedging exchange risk, and Foreign currency financial statement translation; (3) An

    introduction and overview to some general and specific International Accounting issues in

    reporting; (4) Not-For-Profit Accounting, which includes an overview and specific practice

    issues with various sectors and types firms, especially governmental accounting; The course

    builds upon the foundation established in principles of financial accounting (ACCT 201 &

    ACCT 303/ACCT 304) by covering in greater detail, the topics that are essential to preparing,

    interpreting, using, and understanding financials statements in the areas noted previously in

    accordance with current GAAP.

    PREREQUISITES

    ACCT 304 its prerequisites (CIS 151 or CIS 261, MATH 111, & completion of at least 24

    semester hours). If you have questions about whether you have met these requirements, please

    see the instructor for an early determination of eligibility to take this course.

    COLLEGE OF BUSINESS SKILL DEVELOPMENT

    To further develop the analytical problem solving skill.

    LEARNING OBJECTIVES

    This course seeks to support student knowledge for careers in public or private accounting,

    finance, not-for-profit, and/or business consulting. More specifically it should: (1) motivate and

    prepare students for their chosen professional field; (2) promote student technical competency in

    the area financial accounting; (3) help students develop and foster life-long financial accounting

    research skills; (4) advance student critical thinking skills and approaches to problem solving;

    and (5) encourage student communication skill development.

    REQUIRED TEXT AND CALCULATOR

    Halsey, Robert F., Hopkins, Patrick E., Advanced Accounting, 3rd Edition, Cambridge Business

    Publishers.

    https://zoom.us/j/7258456906

  • Last updated 12.27.2016

    myBusinessCourse Access Code (Scratch off box with access code found on page 2 of NEW

    textbook) Use your USI email address to register Do not use any other address

    To access your course, you need to do the following steps:

    1. Visit ttps://mybusinesscourse.com/?code=2695-27563

    2. Click "Enroll" 3. Create an account or login 4. Enter new book purchase code or select "Purchase Access"

    Basic 4 Function Calculator

    Optional: http://www.gleim.com/accounting/eqe/

    ONLINE TEACHING PHILOSOPHY

    Students who opt for an online course are choosing an independent learning environment which

    does not rely on high levels of interpersonal interaction to facilitate learning. Students are

    encouraged to communicate with the instructor and with one another as often as possible.

    However, real time, directed feedback will often not be available due to the asynchronous nature

    of the course.

    To be successful, online students will need to read all assigned materials, complete assigned

    homework and quizzes, and diligently prepare for exams. Late work will not be accepted and

    make up exams are not available. Students should be mindful of the due dates and times for all

    assigned work.

    Students are expected to communicate with one another and the instructor in a professional

    manner. This includes proper use of formal titles and following all norms of business

    communication. The instructor reserves the right to penalize, ignore, or correct students who fail

    to meet these standards.

    ACADEMIC DISHONESTY

    Academic dishonesty will not be tolerated in any form and will result in a grade of 0" for

    the examination or assignment and a failing grade in the course. The instructor may also

    pursue the option of starting proceedings to have a student expelled from the University for

    academic dishonesty. Please see https://www.usi.edu/deanofstudents/academic-integrity

    AMERICANS WITH DISABILITITES ACT COMPLIANCE

    If you have a disability for which you may require academic accommodations for this class,

    please contact Disability Resources at 812-464-1961 or email Ronda Stone at rfstone@usi.edu as

    soon as possible. Students who are approved for accommodations by Disability Resources

    should request their accommodation letter be sent to their online instructors. Due to the nature of

    online courses some accommodations approved for on campus courses may not apply. Please

    discuss this with Disability Resources to clarify as needed. Students who receive an

    accommodation letter from Disability Resources are encouraged to discuss the provisions of

    those accommodations with their professors before or during the first week of the semester. If

    you will be in an internship, field, clinical, student teaching, or other off-campus setting this

    semester please note that approved academic accommodations may not apply. Please contact

    Disability Resources as soon as possible to discuss accommodations needed for access while in

    http://www.gleim.com/accounting/eqe/https://www.usi.edu/deanofstudents/academic-integritymailto:rfstone@usi.edu

  • Last updated 12.27.2016

    this setting. For more information, please visit the Disability Resources website

    at www.usi.edu/disabilities.

    Title IX Sexual Misconduct

    USI does not tolerate acts of sexual misconduct, including sexual harassment and all forms of

    sexual violence. If you have experienced sexual misconduct, or know someone who has, the

    University can help. It is important to know that federal regulations and University policy

    require faculty to promptly report incidences of potential sexual misconduct known to them to

    the Title IX Coordinator to ensure that appropriate measures are taken and resources are made

    available. The University will work with you to protect your privacy by sharing information with

    only those who need to know to ensure we can respond and assist. If you are seeking help and

    would like to speak to someone confidentially, you can make an appointment with a counselor in

    the University Counseling Center. Find more information about sexual violence, including

    campus and community resources at www.usi.edu/stopsexualassault.

    SYLLABUS POLICY CHANGE

    This syllabus may be subject to change with reasonable advanced notice.

    AVAILABLE SUPPORT SERVICES

    The University has a number of support services which are available for students. The

    Counseling Center located in the University Division provides counseling services for students

    with learning, physical or other disabilities. Please contact the Counseling Center to learn more

    about this service. Academic Skills provides tutoring for many lower level courses. Contact the

    Academic Skills office to determine the courses and hours of tutoring services.

    ACCESSING THE COURSE WEBSITE

    This course is presented via the University of Southern Indianas Blackboard course

    management system.

    You should create a shortcut (link or favorite) in your browser that will take you directly to the

    Blackboard login site: http://bb.usi.edu

    Then,

    1. Log in using your myUSI Portal user name and password. 2. In the My Courses box, choose Acct 401, Summer 3, 2013 3. Review all the course content that is available through the Bb course site.

    Note that you must be registered for this course to be allowed access to the course materials.

    Also note that it may take 24-48 hours for Blackboard to be updated with the latest enrollment

    data from the Registrars Office. Therefore, if you have just added the course and are denied

    access, try again in 24-48 hours.

    CLASS PROCEDURES

    The material for this class has been divided into chapters. The inherent structure of an

    electronic platform class makes your individual study and preparation extremely important. The

    assigned material will focus on the major points introduced in the text. Reading the assigned

    chapters will greatly improve your understanding of the content. While reading, you should take

    notes. In preparation for the exam, you should study your notes and complete the discussion

    http://www.usi.edu/disabilitieshttp://www.usi.edu/stopsexualassaulthttp://bb.usi.edu/

  • Last updated 12.27.2016

    questions from the end of chapter.

    For each chapter, I recommend that students use this flow of information:

    1. Read the chapter and take notes 2. Watch the Panopto and/or Educreations video recordings 3. Complete the chapter homework

    For exam preparation, I recommend that students:

    1. Read all chapters in the Unit and take notes 2. Refresh on the material using the posted PowerPoint presentations 3. Test yourself

    a. Open your text to the list of learning objectives at the beginning of the chapter. b.

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