University of Texas at El Paso



ACCT 5302 – Advanced Accounting – Syllabus This syllabus represents my current plans and objectives.? As we go through the semester, those plans may need to change to enhance the class learning opportunity.? Such changes, communicated clearly,?are not unusual and should be expected.Spring 2018 (3 Credit Hours)Tuesday 5:30 pm – 9:30 pm (GBC 520A)Saturday 12:30 pm – 4:30 pm (GBC 110C)Professor:Rick Cazier, Ph.D.Office: COBA 207Office Phone: 915-747-7755Email: racazier@utep.eduOffice Hours: Tuesdays and Thursdays 10:00 am to 11:30 amFinal Exam date: Tuesday, February 20, 5:30 pm – 7:30 pm If this is one of three final exams scheduled for a single day and you intend to invoke your right to have this final exam date and/or time changed, you are required to provide me with notice of your intention at least one week prior to the last day of class! Rescheduling the final exam for any other reason is not allowed.Textbook and Online Resource:Advanced Accounting 13e with CONNECT (McGraw-Hill), by Hoyle, Schaefer, and Doupnik. ISBN: 126000869xI strongly recommend that you purchase the Connect Access code, because homework problems for each chapter are included with their solutions. These homework problems will be an excellent source of practice and preparation for exams. If you purchase the text from another vendor, you should also purchase the online product CONNECT.? You can purchase CONNECT separately through the McGraw Hill Website.? Our class link is: homework problems and solutions will be accessible through Connect. Other Requirements:Non-programmable calculator. Cell phones may not be used as calculators. Course Description:Advanced Accounting (ACCT 5302) focuses on accounting for business combinations, segment and interim reporting, the role of the Securities and Exchange Commission, and partnership accounting. For each topic, we will discuss both the economic events that accountants are attempting to record, as well as the generally accepted accounting principles related to recording those events.Grading:Reading Assessment Quizzes 80 pointsGroup quizzes 50 points Peer assessment 20 pointsConsolidations Case 30 points Financial Statement Analysis Case 30 pointsMidterm Examination100 pointsFinal Examination150 points Total 460 points Final Grade Calculation (based on percentage of total points possible):????A > = 414 points276 points <= D < 322 points368 points <= B < 414 points 276 points > F 322 points <= C < 368 points Earning your desired letter grade is your responsibility and will be the result of earning the necessary point total through the series of quizzes, exams, and other assignments as outlined in the grading scheme above. I do not make arbitrary adjustments to your point total to improve your final grade. It is not my job to preserve your scholarship, your GPA, you future career prospects, or your continuation in the MAcc program through adding points to your final score at the end of the semester. The responsibility to achieve your target grade rests squarely with you, the student. Reading Assessment Quizzes:Reading each chapter prior to its introduction in class will help make each class more effective for your learning. To motivate you to be prepared, at the beginning of each lecture, you will have a 5-question quiz designed to assess your preparation for that day’s class. The questions will not be difficult if you have read the assigned chapter ahead of time. These readings are designed to encourage your preparation prior to class so that you have an easier time following the in-class discussion. These quizzes must represent your individual effort; working with others before, during or after the quiz is prohibited and is considered to be an infraction of the academic honor code. Each reading assessment quiz is worth 10 points.Connect Homework/ Blackboard / Emailing:Homework problems are posted on our course’s Connect Accounting website at the URL listed above. Homework problems will be fairly reflective of the types of problems you can expect to see on exams. Homework problems are not graded for purposes of computing your course grade, and are only designed to enhance your knowledge and preparation in the course.Group quizzes:Five group quizzes will administered in-class during the course of the semester. The first 30 minutes of each quiz will be closed-book and require group members to work individually. The last 10 minutes of each quiz are open-book and worked together as a team. Only one quiz solution will be submitted per team. These quizzes are designed to identify individual weaknesses in learning while still promoting learning and opportunities for group collaboration. Each quiz is worth ten points.Peer assessment:Working together on group projects and group quizzes while receiving only one grade per group masks variation in individual preparation and contribution. At the end of the semester, each group member will have an opportunity to assess the preparation and contribution of each member and submit an individual evaluation score. The scores assigned by peers are worth a total of 20 points.Examinations:There will be two exams: one mid-term exam and one final exam. All examinations will be in the normal classroom. Exam content is centered predominantly on material explicitly discussed in class. However, all topics covered in homework problems or in the assigned readings are considered “fair game” for inclusion on an exam. The final exam is cumulative, with material covered after the first exam covered more extensively. All exams are closed book. You may use a non-programmable calculator during the exam. Cell phones may not be used as calculators. Make-up exams will only be allowed if you have a University-approved excuse; you must contact me before the exam is given, either by email or phone. Questions and concerns regarding the grading of your midterm and exams must be raised within one week of receiving your exam score. Case studies:There will be two case studies for you and your assigned group members to discuss and solve. The first case (Financial Statement Analysis) is worth 30 points. The second case (Consolidation Case) is also worth 30 points. More details regarding the deliverables for each case will be provided as we introduce the assignment during the semester. Academic Misconduct:Academic misconduct of any kind will not be tolerated. Plagiarism or cheating on an assignment, quiz or examination will lead to a zero grade on the assignment, quiz (which will not be dropped) or examination and may very well lead to an F for the final class grade. Blatant misconduct can subject you to further College of Business and University repercussions. Detailed regulations regarding scholastic dishonesty, as printed in the Handbook of Operating Procedures (HOOP), are available in the Office of Student Conduct and Conflict Resolution (OSCCR). Also available at: . Students that are reported to OSCCR, could various disciplinary actions, from disciplinary probation, to a failing grade on the work in question, to a failing grade in the course, to suspension or dismissal, among others. Examples of behaviors that are not tolerated include, but are not limited to:Cheating: Copying from another student’s test paper, quiz, assignment other report, or computer files and listings;using, during any academic exercise, material and/or devices not authorized by the person in charge of the test;collaborating with or seeking aid from another person during a test or laboratory without permission; knowingly using, buying, selling, stealing, transporting, or soliciting in its entirety or in part, the contents of a test or other assignment unauthorized for release; substituting for another student or permitting another student to substitute for oneself. Plagiarism: The appropriation, theft, purchase or obtaining by any means another’s work, and the unacknowledged submission or incorporation of that work as one’s own offered for credit. Appropriation includes the quoting or paraphrasing of another’s work without giving credit therefore.?Collusion: The unauthorized collaboration with another in preparing work offered for credit.Student Standards of Conduct: Each student is responsible for notice of and compliance with the provisions of the Regents' Rules and Regulations and the rules of the University. Copies of the Regents' Rules and Regulations and all University rules are available for review in the office of: President, Vice President for Student Affairs, Dean of Student Life, Student Activities, and the University Library. All students are expected and required to obey the law, to comply with the Regents' Rules and Regulations, with System and University rules, with directives issued by an administrative official in the course of his or her authorized duties, and to observe standards of conduct appropriate for the University. A student who enrolls at the University is charged with the obligation to conduct him/herself in a manner compatible with the University's function as an educational institution. Any student who engages in conduct that is prohibited by Regents' Rules and Regulations, UT System or University rules, specific instructions issued by an administrative official or by federal, state, or local laws is subject to discipline whether such conduct takes place on or off campus or whether civil or criminal penalties are also imposed for such conduct.Policy on Disruptive Acts: The obstruction or disruption of any teaching, research, administrative, disciplinary, public service or other authorized activity on campus or under the authority of the University or on property owned or controlled by the University is prohibited and will subject the student or group of students to disciplinary action.Campus?Carry:?Persons who hold?a Concealed Handgun License can lawfully carry their gun into a UTEP?classroom as long as it remains concealed.? Open carry remains prohibited on campus.? Should?you feel someone is intentionally?displaying a gun (or any other weapon?for?that matter), do not hesitate?to call Campus Police (X 5611) or?9-1-1.?For more information on campus carry, see?; for more information on overall campus safety, see? with Special Needs: If you have, or believe you may have, a condition requiring special accommodations, contact the Disabled Student Services Office (DSSO) located in room 306 Union East. Their phone number is 747-5148. Their email address is dss@utep.edu. Only students registered with DSSO may receive special accommodations. Your accommodation letter should be returned to me by the end of the second week of class.The following list of student services that you may find useful while you are attending UTEP.Student Counseling Center: ; (915) 747-5302202 Union West; walk-ins encouragedStudent Health Center: ; (915) 747-5624Many services free to students paid for through student health feeCenter for Accommodations and Support Services: Union East; (915) 747-5148Student Engagement and Leadership Center: Union West; (915) 747-5670Includes study space with workstations; family friendly room with lactation spaceCareer Center: ; 103 Union West; (915) 747-5640Minetracker: Events, news and organizationsACCT 5302, Spring 2018 - Tentative Course ScheduleClass #DateTopicRequired ReadingKey due dates#1TuesJan 16Course Intro/SyllabusChapter 1: The Equity Method of Accounting for Investmentspp. 1-24Chapter 1 Quiz#2SatJan 20Chapter 2: Consolidation of Financial Informationpp. 39-62#3TuesJan 23Chapter 3: Consolidations—Subsequent to the Date of Acquisitionpp. 85-118Chapter 2 Quiz#4SatJan 27Chapter 4: Consolidated Financial Statements and Outside Ownershippp. 149-178Chapter 3 Quiz#5TuesJan 30 Chapter 5: Consolidated Financial Statements—Intra-Entity Asset TransactionsMidterm Exam Reviewpp. 203-231Financial Statement Analysis Project due #6SatFeb 3Midterm ExamChapter 12: Financial Reporting and the Securities and Exchange Commissionpp. 557-577#7TuesFeb 6Chapter 6: Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues pp. 251-284Chapter 12 Quiz#8SatFeb 10Chapter 8: Segment and Interim Reporting pp. 349-372Chapter 6 Quiz#9TuesFeb 13Chapter 14: Partnerships: Formation and Operations Case study discussionpp. 629-650Consolidation case study due#10SatFeb 17Chapter 15: Partnerships: Termination and Liquidation Final Exam Reviewpp. 667-685Peer assessment dueFinal ExamTuesday, February 20, 5:30 – 7:30 pm ................
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