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(Prerequisite – To be taken last or next to last course in degree program; a grade of “C” or higher is required.)

COURSE DESCRIPTION

This course provides students opportunities for analysis, synthesis, prescription, and application of accounting concepts. Students will apply critical-thinking and decision-making skills to real-world business cases involving complex accounting decisions.

INSTRUCTIONAL MATERIALS

Required Resources

1. J.M. Whalen, J.P. Jones, D.P. Pajach. 2017. Intermediate Accounting: Reporting and Analysis (2nd ed.). Mason, OH: Cengage Learning.

2. Peregrine Academics access code: Students should follow the instructions in at the end of the course guide in order to take the assessment between weeks 9 through 11.

Supplemental Resources

1. S. Bartoletti. 2012. The missing piece in liquidity calculations. Journal of Accountancy, 213(4), 34-37. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=78352841&site=ehost-live&scope=site

2. S.T. Petra, N.T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy, 213(2), 44-48. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=70861424&site=ehost-live&scope=site

3. K. Tysiac. 2012. Corporate governance best practices 10 years after SOX. Journal of Accountancy, 214(1), 24-26. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=79172357&site=ehost-live&scope=site

4. The Institute of Internal Auditors. 2017. Code of Ethics. https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Code -of-Ethics.aspx

5. Access Strayer University’s Online Library at https://research.strayer.edu or iCampus University Library Research page at https://icampus.strayer.edu/library/research

COURSE LEARNING OUTCOMES

1. Apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles.

2. Evaluate organization culture and internal controls to ensure that financial statements are presented fairly, not deceptively or fraudulently.

3. Determine the appropriateness of decision making in terms of professional standards and ethics.

4. Apply advanced federal taxation concepts to business situations.

WEEKLY COURSE SCHEDULE

The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.

Week

Preparation, Activities, and Evaluation

Points

1

Preparation

· Reading(s)

· Chapter 20: Accounting for Leases

· Chapter 20, Case C20-13: Ethics and Leasing

Activities

· Academic Integrity Quiz for Students (ungraded)

· Introduction Discussion

· Discussions

Evaluation

· None

10

20

2

Preparation

· Reading(s)

· Chapter 15: Contributed Capital

· Chapter 15, Case C15-8: Compensatory Share Option Plans

Activities

· Discussions

Evaluation

· None

20

3

Preparation

· Reading(s)

· Chapter 13: Investments and Long-Term Receivables

· Chapter 13, Case C13-7: Ethics and Investments

Activities

· Discussions

Evaluation

· Assignment 1: Amazon.com Business Combinations and Financial Results Analysis

20

120

4

Preparation

· Reading(s)

· Chapter 11: Depreciation, Depletion, Impairment and Disposal

· Appendix C: List of the Official Pronouncements of the International Accounting Standard Board (IASB)

Activities

· Discussions

Evaluation

· None

20

Week

Preparation, Activities, and Evaluation

Points

5

Preparation

· Reading(s)

· Chapter 19: Accounting for Post-Employment Benefits

· Chapter 19, Case C19-8: OPRB Issues

Activities

· Discussions

Evaluation

· Midterm Exam: Part I & Part II: Chapters 20, 15, 13 & 11

20

120

6

Preparation

· Reading(s)

· “Encouraging the Reporting of Misconduct”, located at: https://na.theiia.org/about-us/Public%20Documents/AFC-Report-Encouraging-the-Reporting-of-Misconduct-1117.pdf (www.thecaq.org)

· “The CPA’s Role is Addressing Cybersecurity Risk”, located at: https://www.thecaq.org/cpas-role-addressing-cybersecurity-risk

· NBC Learn Videos:

· Equifax, Yahoo CEOs Face Questions on Capitol Hill

· Facebook reveals Security Breach Affects up to 50 Million Accounts

· Equifax: Personal Data for Millions of Americans Potentially Exposed

Activities

· Discussions

Evaluation

· None

20

7

Preparation

· Reading(s)

· Chapter 7: Inventories: Cost Measurement and Flow Assumptions

· Chapter 7, Case C7-6: Interpretation of GAAP and Ethical Issues

Activities

· Discussions

Evaluation

· Assignment 2: Litigation, Censures, and Fines

20

140

Week

Preparation, Activities, and Evaluation

Points

8

Preparation

· Reading(s)

· AICPA Code of Professional Conduct (www.aicpa.org)

· “Ethics rule will require CPAs to discuss suspected illegal acts with clients.” Located at: https://www.thetaxadviser.com/issues/2018/feb/ethics-rule-suspected-illegal-acts-clients.html

Activities

· Discussions

Evaluation

· None

20

9

Preparation

· Reading(s)

· Guide to Internal Control Over Financial Reporting (www.thecaq.org)

Activities

· Discussion

Evaluation

· Peregrine Assessment (This is the first week the Peregrine Assessment can be taken.)

20

60

10

Preparation

· Reading(s)

· Chapter 18: Accounting for Income Taxes

· Chapter 18, Case C18-5: Deferred Tax Assets and Liabilities

Activities

· Discussions

Evaluation

· Peregrine Assessment (The assessment can be taken in this week.)

· Assignment 3: Capstone Research Project

20

210

11

Preparation

· Reading(s): None

Activities

· Discussions

Evaluation

· Peregrine Assessment (The assessment can be taken in this week.)

· Final Exam: Chapters 19, 7, & 18

20

120

GRADING SCALE – UNDERGRADUATE

Assignment

Total Points

% of

Grade

Assignment 1: Amazon.com Business Combinations and Financial Results Analysis

120

12%

Assignment 2: Litigation, Censures, and Fines

140

14%

Assignment 3: Capstone Research Project

210

21%

Midterm Exam (open book with a 2-hour time limit)

Part I: Chapters 20 and 15; 25 questions, worth 2.4 points each

Part II: Chapters 13 and 11; 25 questions, worth 2.4 points each

120

12%

Final Exam (open book with a 2-hour time limit)

Chapters 19, 7, & 18; 40 questions, worth 3 points each

120

12%

Peregrine Assessment

60

6%

Participation

(Introduction Discussion (10 points) and Weekly Discussions in all Weeks 1-11 (20 points each).

230

23%

Totals

1,000

100%

Points

Percentage

Grade

900-1,000

90% – 100%

A

800-899

80% – 89%

B

700-799

70% – 79%

C

600-699

60% – 69%

D

Below 600

Below 60%

F

Attendance Policy:

This course uses the Peregrine platform for lab work. Peregrine does not directly record attendance, but attendance is recorded when you submit your work to the assignment in Blackboard.