advanced financial accounting acct ?· advanced financial accounting acct 401.no1 spring 2017...
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ADVANCED FINANCIAL ACCOUNTING
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
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.
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.
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
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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
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
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 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 firstname.lastname@example.org 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
Last updated 12.27.2016
this setting. For more information, please visit the Disability Resources website
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
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
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.
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
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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.