Calumet College of St.
Joseph
SYLLABUS FOR Advanced
Accounting
Term: Fall, 2003
Course Number: ACC 320
Instructor: Ms. Mary Anderson, M.B.A. University of Chicago 1988, C.P.A. 1984,
Accounting Program Head Calumet College of St. Joseph 1994-1999, KPMG Peat
Marwick 1989-1993, Corporate Tax Accountant 1982-1989, currently adjunct
professor Calumet College of St. Joseph and mother of five.
Office: Room
Office Phone:
E-mail: r5girls@cs.com
Home Phone: 219-934-9918
Office Hours: Before Class
and by appointment
Course Time: Tuesday 7:00 p.m. – 10:00 p.m.
This course will introduce the student to advanced accounting topics. Selected topics include international accounting, governmental and fund accounting, and accounting for estates. Additionally students will complete an in-depth study of accounting for partnerships
ACC
210, A211
Learning
Outcomes/ Competencies:
Students in this course will:
·
Understand the accounting principles behind
fundamental international accounting entities.
·
Understand accounting treatment of not for profit
entities and state and local governmental institutions.
·
Have a thorough understanding of the entries
necessary for advanced partnership transactions.
·
Have knowledge of the fundamental accounting
treatment of estates and trusts and the necessary accounting transactions.
Textbooks:
Modern Advanced Accounting,
E. John Larsen, seventh edition
Learning
Strategies: Group Discussions, Collaborative Learning, and
Lecturing will be used.
Assessment:
3
Examinations each 25%
Homework
15%
Class
Participation 10%
Class Policy for
Assignments:
Homework assignments will be collected and graded in a timely fashion. Late assignments will not accepted however students are given a two grace assignments of their own selection.
Grading Scale:
A: 100-93 A-: 92-90
B+: 89-87 B: 86-83 B-: 82-80 C+:79-77 C: 76-63 C-: 62-60 D+: 59-57 D: 56-53
D-:
52-50 F: Below 60
Class Policy on Attendance:
Attendance
will not be taken and is not an element of the grade. Homework assignments will be monitored for student progress.
Failure to regularly attend class could be detrimental to the student’s course
grade and is exclusively the responsibility of the student.
Class
Policy on Electronic Devices:
Students who
wish to bring pagers and cellular devices to class will be expected to put them
on the vibrate mode and only leave class to attend to emergency
situations. Courtesy and minimal class
disruption is expected student behavior.
Class Date Topic-Assignment
January
8 Chapter 16
January
15 Chapter 2
January
22 Chapter 2
January
29 Chapter 3
February
5 Review, Chapter 17
February
12 Examination Chapter 2,3,and 16
Chapter 17
February
19 Chapter 18
February
20 Chapter 19
March 5 Chapter
20
March
12 Review, Chapter 12
March
19 Examination
Chapters 17-20
March
26 Chapter 12
April
2 Chapter 13
April
9 Chapter 13, Review
April
16 Final Examination
Class Participation:
Class
participation is required and is an element in the student’s assessment (see
above).
Center
for Academic Excellence:
Tutoring
assistance is free to all students of Calumet College of St. Joseph. Call the
Center for Academic Excellence (CAE), to make an appointment at 473-4287. The
Center has experienced and well-trained tutors in most subject areas to help
students who are struggling in a course or who are doing well and would like to
do better. Regular weekly tutoring sessions are likely to improve your grade.
Statement of Plagiarism:
If
an instructor or other Calumet College of St. Joseph personnel find that a
student has plagiarized or been involved in another form of academic
dishonesty, the instructor or other personnel may elect to bring the matter up
for judicial review. The maximum penalty for any form of academic dishonesty is
dismissal from the College. The procedures for judicial review are listed under
the section of this handbook that addresses student grievances.
Citation
Guidelines:
Calumet College
of St. Joseph adheres to citation guidelines as prescribed by the particular
discipline (i.e., MLA, APA, and Chicago Manual of Style or Turabian.). All of these guidelines are available in the
Calumet College of St. Joseph library or bookstore. These texts outline how to cite references from a variety of
sources, including electronic media.
Withdrawal from Classes
Policy:
After
the last day for class changes has passed (see College calendar), students may
withdraw from a course in which they are registered with permission from the
faculty member conducting the course. A written request detailing the reason(s)
for the withdrawal must be filed with the Registrar. Written request for
withdrawal must be received by the Registrar by the last day of classes prior
to the final examination dates specified in the catalogue. Written requests may
be mailed to the Registrar or faxed to the College fax number 219-473-4259.
Students are to make note of the refund schedule when withdrawing from courses.
The request is forwarded to the faculty member, who makes the final
determination to accept or deny the request. If the request is honored, the
student will receive notification of official withdrawal; if denied, the
notification will indicate why the withdrawal is disallowed. Note: Degree
Completion Division (DCD) students should consult the DCD Student Handbook for
information on DCD withdrawals.
An
official withdrawal is recorded as a "W" grade on the student's
transcript. Dropping a
course
without written permission automatically incurs an "F" grade for the
course (see
Refund
Schedule).