COURSE EVALUATION/GRADING SYSTEM

Basis for Grading:

COMPONENTS OF YOUR GRADE

Note: A 3-hour, upper level accounting course requires the equivalent of 3 hours in the “classroom” and 9-12 hours outside of the “classroom.” This course is no exception and is not self-paced. All assignments have deadlines and late work is usually not accepted. If you cannot make this type of commitment, this is not the right course for you.

If this is your first on-line class, it is recommended that you review the ACC Distance Education General Information available at https://online.austincc.edu/faq/

Mandatory On-line Orientation: This orientation will become available in Blackboard on Monday, June 1 and must be completed by Friday, June 5, 2020, 11:55 PM. Failure to complete the orientation assignments satisfactorily will result in my withdrawal of you from the class.

Tests: The 2 tests will be given through ProctorU which is a third party, live online proctoring service that allows you to take your exam from a location of your choice. ProctorU is available 24/7. You will need an account with ProctorU.  I recommend setting up the account and scheduling both tests as soon as possible. Additional information about Proctor U is available in Blackboard, including a link to ProctorU to set up your account.

Tests will consist of multiple choice questions, matching problems, and essays. Details about each test will be posted about a week before the test dates. Students will have 5 day test window during which the test must be taken. Given the length of the test windows, requests for rescheduling or “make-up” arrangements will not be accepted, except in rare, documented situations.

Quizzes: Not including the orientation assignments, there will be 8 timed quizzes on chapter material. They will be given on-line in Blackboard.  They will consist of 6-10 multiple choice questions, worth 1 point each.

Discussion Boards: These assignments are designed to keep the student on track to complete the more in-depth case assignments, to increase exposure to the FASB Codification, and to ensure interaction with other students, similar to in-classroom assignments. See the last page of the syllabus for specific due dates. Rubrics for each discussion board will be available in the content folder.

Essay/Case Assignments: All assignments must be uploaded into Blackboard as Word documents. If you do not submit a Word document, I will not grade the assignment. I apply the same writing standards as applicable to the CPA exam. Students are expected “to provide the correct information in writing that is clear, complete and professional.” Therefore, the quality of your writing will be reflected in your grade in this class. Rubrics for each assignment will be available in the content folder.

Project: This comprehensive project involves synthesizing the research process, use of the FASB Codification, and requirements of a technical accounting research memo. It will be submitted in 2 parts. Detailed instructions and rubrics will be provided in Blackboard.

COURSE CALENDAR: SUMMER 2020: This schedule is subject to change due to the pace of the class.

*In Blackboard, there are folders for each week with the details regarding assignments, readings, videos, power points, as well as supporting resources. The folders will become available two weeks before the deadlines.

Two texts are required for the class.

1. Skills for Accounting Research, 4e FASB Codification and eIFRS , 4rd edition, Shelby Collins ISBN:  9781618533159  , Copyright 2020. Access to “myBusinessCourse” is also required. Purchase options are listed below.

• Students can purchase a new text or the eBook from the publisher, Cambridge Business Publishers. Either option includes the myBusinessCourse access code. Click here to access the publisher's website: https://cambridgepub.com/book/accounting-research-3e#tab-13. When you reach the page, scroll down until you find the title of the book.
• A student may purchase the text from the ACC Bookstore.
• If a used text is acquired, the myBusinessCourse access code must be acquired from the publisher. This may result in a higher total cost as compared to the cost of acquiring a new hard copy text or the eBook.

2. Accounting and Auditing Research: Tools and Strategies, 9th Edition, Thomas R. Weirich, Thomas C. Pearson, Natalie Tatiana Churyk, Wiley, copyright 2018, ISBN 978-1-119-37374-2. Students are not required to acquire access to any additional publisher products. This text is more supplemental to the course, although there are a few assignments from the text. A used text would be fine.

• Students can purchase a new text or the eText directly from the publisher, Wiley. Publisher Link
• Students may purchase a new or used text, rent a new or used text, or a digital text at the ACC Bookstore.

Computer hardware and software requirements: This course requires a laptop or desktop with a microphone and webcam or use of external webcam. Chrome books will not work. For testing, you need access to Firefox, Google Chrome, or Safari. You must have access to word processing (save documents as doc, docx, pdf, xls, or xlsx, files).

CLASS POLICIES:

Blackboard:  Everything about the course will be available only through Blackboard http://acconline.austincc.edu.

Your user name for Blackboard is your ACC eID. This is your 7 digit ACC student ID, preceded by the first initial of your official first name. During the activation of your ACC eID, you will select your password. If you do not know your ACC eID, you may retrieve it via the Blackboard home page by clicking the “What’s my ACC eID?” link, located above the user name and password boxes.

Blackboard is set up with a separate folder for each week as listed on the Course Schedule. In the folder, you will find the details of the readings, supporting videos, links and other resources, as well as the instructions for all assignments. The folders will be available 2 weeks before the earliest due date for the related assignments.

Attendance/Class participation:  While there is no required attendance for this asynchronous class, students will benefit from their active engagement in class/online. It is expected that students will check Blackboard frequently during the week.

Withdrawal Policy:  It is the responsibility of each student to ensure that his or her name is removed from the roll should he or she decide to withdraw from the class.  I do, however, reserve the right to withdraw a student should I feel it is necessary when a student misses an exam. If a student decides to withdraw, he or she should also verify that the withdrawal is submitted before the final withdrawal date.  The student is also strongly encouraged to retain their copy of the withdrawal form for their records.

Students are responsible for understanding the impact that withdrawal from a course may have on their financial aid, veterans’ benefits, and international student status.  Per state law, students enrolling for the first time in Fall 2007 or later at any public Texas college or university may not withdraw (receive a “W”) from more than six courses during their undergraduate college education. Some exemptions for good cause could allow a student to withdraw from a course without having it count toward this limit. Students are strongly encouraged to meet with an advisor when making decisions about course selection, course loads, and course withdrawals.

Incomplete:

According to current ACC policy, students may request an Incomplete from their faculty member if they believe circumstances warrant.  The faculty member will determine whether the Incomplete is appropriate to award or not. The specific procedures are available in the appendix to this syllabus.

Students receiving an “I” for a summer 2020 course may complete remaining course requirements and convert the I to a completion grade during the Fall 2020 semester.  The final date for conversion of summer semester incompletes is November 19th, 2020, the published final fall conversion date for Incompletes.

Students receiving an “I” for Summer 2020 who have not completed course requirements by the November 19th, 2020 extended conversion date may request that the I be converted to a W and that they receive a voucher to take the course in Spring 2021.  These requests will be considered by the COVID-19 Spring 2021 Hardship Review Committee.  Approval would require extenuating circumstances that did not allow the student to complete the course requirements during the extended completion time.  

Plagiarism: Plagiarism is taken very seriously in this class. Plagiarism is considered to be the copying of another’s work including another student’s work, internet sources, 10-Ks or other research sources. Any phrase, sentence, paragraph, etc. that is taken from another’s work must be cited appropriately.  This means any copying and pasting (even when a few words are altered) from any source, without appropriate citation, is considered plagiarism and is unacceptable. All written assignments submitted in this course may be run through a plagiarism checker. The first instance of plagiarism will result in a grade of zero on that assignment. A second incident may mean a grade of F for the course and referral to the College for further disciplinary actions.

Use of ACC email

All College e-mail communication to students will be sent solely to the student’s ACC mail account, with the expectation that such communications will be read in a timely fashion. ACC will send important information and will notify students of any college- related emergencies using this account. Students should only expect to receive email communication from their instructor using this account.  Likewise, students should use their ACC mail account when communicating with instructors and staff.  Information about ACC email accounts, including instructions for accessing it, are available at:  http://www.austincc.edu/help/accmail/questions-and-answers

ACC POLICIES:

Campus Operations

To limit the spread of COVID-19, ACC campuses remain closed to students and the public.  There are no face-to-face classes or services.

Statement on Academic Integrity

Austin Community College values academic integrity in the educational process.  Acts of academic dishonesty/misconduct undermine the learning process, present a disadvantage to students who earn credit honestly, and subvert the academic mission of the institution. The potential consequences of fraudulent credentials raise additional concerns for individuals and communities beyond campus who rely on institutions of higher learning to certify students' academic achievements, and expect to benefit from the claimed knowledge and skills of their graduates. Students must follow all instructions given by faculty or designated college representatives when taking examinations, placement assessments, tests, quizzes, and evaluations.  Actions constituting scholastic dishonesty include, but are not limited to, plagiarism, cheating, fabrication, collusion, falsifying documents, or the inappropriate use of the college’s information technology resources.  Further information is available at https://www.austincc.edu/about-acc/academic-integrity-and-disciplinary-process

Student Rights & Responsibilities

Students at ACC have the same rights and protections under the Constitution of the United States. These rights include freedom of speech, peaceful assembly, petition and association. As members of the community, students have the right to express their own views, but must also take responsibility for according the same rights to others and not interfere or disrupt the learning environment. Students are entitled to fair treatment, are expected to act consistently with the values of the college, and obey local, state and federal laws. www.austincc.edu/srr

As a student of Austin Community College you are expected to abide by the Student Standards of Conduct. https://www.austincc.edu/students/students-rights-and-responsibilities/student-standards-of-conduct

Senate Bill 212 and Title IX Reporting Requirements 

Under Senate Bill 212 (SB 212), the faculty and all College employees are required to report any information concerning incidents of sexual harassment, sexual assault, dating violence, and stalking committed by or against an ACC student or employee. Federal Title IX law and College policy also require reporting incidents of sex- and gender-based discrimination and sexual misconduct. This means faculty and non-clinical counseling staff cannot keep confidential information about any such incidents that you share with them.

If you would like to talk with someone confidentiality, please contact the District Clinical Counseling Team who can connect you with a clinical counselor on any ACC campus:  (512) 223-2616, or to schedule online:  https://www.austincc.edu/students/counseling . 

While students are not required to report, they are encouraged to contact the Compliance Office for resources and options:  Charlene Buckley, District Title IX Officer, (512) 223- 7964; compliance@austincc.edu . If a student makes a report to a faculty member, the faculty member will contact the District Title IX Officer for follow-up.

Student Complaints

A defined process applies to complaints about an instructor or other college employee. You are encouraged to discuss concerns and complaints with college personnel and should expect a timely and appropriate response. When possible, students should first address their concerns through informal conferences with those immediately involved; formal due process is available when informal resolution cannot be achieved.

Student complaints may include (but are not limited to) issues regarding classroom instruction, college services and offices on the basis of actual or perceived race, color, national origin, religion, age, gender, gender identity, sexual orientation, political affiliation, or disability.

Further information about the complaints process, including the form used to submit complaints, is available at: http://www.austincc.edu/students/students-rights-and-responsibilities/student-complaint-procedures

Statement on Privacy

The Family Educational Rights and Privacy Act (FERPA) protects confidentiality of students’ educational records. Grades cannot be provided by faculty over the phone, by e-mail, or to a fellow student. Class grades will be posted in Blackboard.

Safety Statement

Health and safety are of paramount importance in classrooms, laboratories, and field activities. Students are expected to learn and comply with ACC environmental, health and safety procedures and agree to follow ACC safety policies.  Emergency Procedures posters and Campus Safety Plans are posted in each classroom and should be reviewed at the beginning of each semester.  All incidents (injuries/illness/fire/property damage/near miss) should be immediately reported to the course instructor. Additional information about safety procedures and how to sign up to be notified in case of an emergency can be found at http://www.austincc.edu/emergency

Everyone is expected to conduct themselves professionally with respect and courtesy to all. Anyone who thoughtlessly or intentionally jeopardizes the health or safety of another individual may be immediately dismissed from the day’s activity and will be referred to the Dean of Student Services for disciplinary action.

In the event of disruption of normal classroom activities due to an emergency situation or an illness outbreak, the format for this course may be modified to enable completion of the course. In that event, students will be provided an addendum to the class syllabus that will supersede the original version.

Campus Carry

The Austin Community College District concealed handgun policy ensures compliance with Section 411.2031 of the Texas Government Code (also known as the Campus Carry Law), while maintaining ACC’s commitment to provide a safe environment for its students, faculty, staff, and visitors.  Beginning August 1, 2017, individuals who are licensed to carry (LTC) may do so on campus premises except in locations and at activities prohibited by state or federal law, or the college’s concealed handgun policy. 

It is the responsibility of license holders to conceal their handguns at all times.  Persons who see a handgun on campus are asked to contact the ACC Police Department by dialing 222 from a campus phone or 512-223-7999.   Please refer to the concealed handgun policy online at http://austincc.edu/campuscarry

Discrimination Prohibited

The College seeks to maintain an educational environment free from any form of discrimination or harassment including but not limited to discrimination or harassment on the basis of race, color, national origin, religion, age, sex, gender, sexual orientation, gender identity, or disability.

Faculty at the College are required to report concerns regarding sexual misconduct (including all forms of sexual harassment and sex and gender-based discrimination) to the Manager of Title IX/Title VI/ADA Compliance.  Licensed clinical counselors are available across the District and serve as confidential resources for students.

Additional information about Title VI, Title IX, and ADA compliance can be found in the ACC Compliance Resource Guide available at: https://drive.google.com/file/d/1o55xINAWNvTYgI-fs-JbDyuaMFDNvAjz/view

Use of the Testing Center

All testing is currently online.  While campuses are closed, exams for courses will be online tests that students can take from home.  For more information about online testing at ACC, visit the Online Testing resource page: https://www.austincc.edu/academic-and-career-programs/acconline/testing.

For this course, the two tests will be taken through Proctor U. See the main part of the syllabus for further information about Proctor U.

Pass/No-Pass

ACC has temporarily implemented a Pass/No Pass option for grading.  Students are permitted (but not required) to convert any course sections to Pass/No-Pass grading. The following procedures will apply.  After receiving their grade for the semester, students will have until {insert date] to elect Pass/No-Pass grading.  Only grades of C or better in a course may be converted to P (Pass). Grades of D and F may be converted to NP (No-Pass).  All courses for which students receive passing (P) grades will count toward ACC degree requirements, which may override some departmental or college policies.  A grade of Pass/No-pass will not count toward a student's grade point average (GPA); however a grade of Pass will count toward earned semester hours. Students should consider the possible implications of electing the Pass/No-Pass option (e.g., on course transfer, GPA calculations, financial aid, etc.).  Academic transcripts will have a note added indicating the Pass/No Pass grading option is due to the Corona-virus pandemic.

Incompletes

As noted in the main part of the syllabus, students may request an Incomplete from their faculty member if they believe circumstances warrant.  The faculty member will determine whether the Incomplete is appropriate to award or not. ACC’s procedures follow:

1.      Prior to the end of the semester in which the “I” is to be awarded, the student must meet with the instructor to determine the assignments and exams that must be completed prior to the deadline date.  This meeting can occur virtually or in person.  The instructor should complete the Report of Incomplete Grade form.

2.      The faculty member will complete the form, including all requirements to complete the course and the due date, sign (by typing in name) and then email it to the student.  The student will then complete his/her section, sign (by typing in name), and return the completed form to the faculty member to complete the agreement.  A copy of the fully completed form can then be emailed by the faculty member to the student and the department chair for each grade of Incomplete that the faculty member submits at the end of the semester.   

3.      The student must complete all remaining work by the date specified on the form above.  This date is determined by the instructor in collaboration with the student, but it may not be later than the final withdrawal deadline in the subsequent long semester.  

4.      Students will retain access to the course Blackboard page through the subsequent semester in order to submit work and complete the course. Students will be able to log on to Blackboard and have access to the course section materials, assignments, and grades from the course and semester in which the Incomplete was awarded.  

5.      When the student completes the required work by the Incomplete deadline, the instructor will submit an electronic Grade Change Form to change the student’s performance grade from an “I” to the earned grade of A, B, C, D, or F. 

If an Incomplete is not resolved by the deadline, the grade automatically converts to an “F.”  Approval to carry an Incomplete for longer than the following semester or session deadline is not frequently granted

STUDENT SUPPORT SERVICES

The success of our students is paramount, and ACC offers a variety of support services to help, as well as providing numerous opportunities for community engagement and personal growth.

Student Support

ACC strives to provide exemplary support to its students and offers a broad variety of opportunities and services.  Information on these campus services and resources is available at  http://www.austincc.edu/students. A comprehensive array of student support services is available online at: https://www.austincc.edu/coronavirus/remote-student-support

Student Accessibility Services

Students with documented disabilities who need academic or other accommodations must request them through the office Student Accessibility Services (SAS).   SAS offices are located at each major campus.  Students are encouraged to request accommodations when they register for courses or at least three weeks before the start of the semester; otherwise, the provision of accommodations may be delayed.  Students who have received approval for accommodations from SAS for this course must provide the instructor with the document titled “Notice of Approved Accommodations” from SAS before accommodations will be provided.  Accommodations will not be provided retroactively.  Arrangements by the instructor for academic accommodations can only be made after he or she receives the “Notice of Approved Accommodations” from the student.

Additional information about Student Accessibility Services is available at https://www.austincc.edu/offices/student-accessibility-services-and-assistive-technology

Academic Support

ACC offers academic support services on all of its campuses. These services, which include online tutoring, academic coaching, and supplemental instruction, are free to enrolled ACC students. Tutors are available in a variety of subjects ranging from accounting to pharmacology. Students may receive these services on both a drop-in and referral basis. For this course,  there is very limited tutoring available.

An online tutor request can be made here:  https://de.austincc.edu/bbsupport/online-tutoring-request/

Additional tutoring information can be found here:  austincc.edu/onlinetutoring

Library Services

ACC has a full-service library to support ACC courses and programs and to provide students with research and assignment assistance from expert faculty librarians.  ACC students have full rights and privileges to access Library Services online 24/7 via the ACC Library website and students can use their ACCeID logins to access all online materials, including ebooks, articles from library databases, and streaming videos.   ACC Libraries also provide an “Ask a Librarian” service, which allows students to reach a librarian 24/7 through online chat.  Faculty librarians are also available via email and phone seven days a week during hours of operation. Visit:

• Library Website: http://library.austincc.edu
• Ask a Librarian: https://library.austincc.edu/help/ask.php
• Library Hours of Operation by Location: https://library.austincc.edu/loc/
• Email: library@austincc.edu

In partnership with ACC’s Student Support Center, ACC Libraries also maintain a limited collection of textbooks for students (made available by Student Affairs) to borrow. Priority access to the textbook collection is given to students receiving assistance. More information is available on the ACC website by searching “Student Support Center Textbook Collection.”

Student Organizations

ACC has over seventy student organizations, offering a variety of cultural, academic, vocational, and social opportunities.  They provide a chance to meet with other students who have the same interests, engage in service-learning, participate in intramural sports, gain valuable field experience related to career goals, and much else.  Student Life coordinates many of these activities, and additional information is available at http://sites.austincc.edu/sl/.

Personal Support

Resources to support students are available at every campus. To learn more, ask your professor or visit the campus Support Center. All resources and services are free and confidential. Some examples include, among others:

• Food resources including community pantries and bank drives can be found here:

https://www.centraltexasfoodbank.org/food-assistance/get-food-now

• Assistance with childcare or utility bills is available at any campus Support Center: http://www.austincc.edu/students/support-center.
• The Student Emergency Fund can help with unexpected expenses that may cause you to withdraw from one or more classes: http://www.austincc.edu/SEF.
• Help with budgeting for college and family life is available through the Student Money Management Office: http://sites.austincc.edu/money/.  

A full listing of services for student parents is available at: https://www.austincc.edu/students/child-care

• The CARES Act Student Aid will help eligible students pay expenses related to COVID-19: 

https://www.austincc.edu/coronavirus/cares-act-student-aid.   

Mental health counseling services are available throughout the ACC Student Services District to address personal and or mental health concerns: http://www.austincc.edu/students/counseling .

If you are struggling with a mental health or personal crisis, call one of the following numbers to connect with resources for help. However if you are afraid that you might hurt yourself or someone else, call 911 immediately.

Free Crisis Hotline Numbers:

• Austin / Travis County 24 hour Crisis & Suicide hotline: 512-472-HELP (4357)
• The Williamson County 24 hour Crisis hotline: 1-800-841-1255
• Bastrop County Family Crisis Center hotline: 1-888-311-7755
• Hays County 24 Hour Crisis Hotline: 1-877-466-0660
• National Suicide Prevention Lifeline: 1-800-273-TALK (8255)
• Crisis Text Line: Text “home” to 741741
  • Substance Abuse and Mental Health Services Administration (SAMHSA) National Helpline:   1-800-662-HELP (4357)
• National Alliance on Mental Illness (NAMI) Helpline:1-800-950-NAMI (6264)

CPA CANDIDATES:

Austin Community College has received the designation of Qualifying Educational Credit for CPA Examination by the Texas State Board of Public Accountancy (Board).  This course qualifies as one of the required upper-level accounting courses. However, for this course to be counted, the student MUST have completed a bachelor's degree PRIOR to taking this course. If this course is completed before a bachelor's degree is awarded, the Texas State Board of Public Accountancy will not accept it.  Please review the information on our web site. http://www.austincc.edu/accounting.  It is the responsibility of the student to understand and comply with the requirements of the Board.

To become a CPA in Texas, you must have a minimum of a bachelor’s degree that includes 150 hours of college credit, 36 hours of accounting, an approved 3 hour accounting ethics course and 24 hours of business. Passage of the uniform CPA exam and appropriate supervision by a CPA are also required.

Beginning on April 1, 2017, the CPA exam is changing.  The single most important change is the change in emphasis, from remembering and understanding rules and practices to the high-order cognitive skills of critical thinking and analytical abilities. Overall, the exam will have fewer multiple-choice questions and more task-based simulations, lengthening the timed test to a total of 16 hours. This course will reflect this change in emphasis.

SCANS COMPETENCIES

SCANS is the Secretary’s Commission on Achieving Necessary Skills. Please go to http://irt.austincc.edu/ids/curriculum/scans.php for complete definitions and explanation of SCANS.  This list summarizes the SCANS competencies addressed in this particular course.

1. Information Skills: Identifies the need for data, obtains them from existing sources or creates them, and evaluates their relevance and accuracy. Completely performing the tasks of acquiring data and evaluating information, including posing analytical questions to determine specific information needs; selecting possible information and evaluating its appropriateness, and determining when new information must be created.
2. Applying Thinking Skills: Recognizes that a problem exists (i.e. there is a discrepancy between what is and what should or could be); identifies possible reason for the discrepancy, devises and implements a plan of action to resolve it; evaluates and monitors progress; revises plan as indicated based on findings. 

COURSE OBJECTIVES:

Upon successful completion of the course, the student should be able to:

1. Research:
   1. Compose appropriate research questions.
   2. Evaluate electronic-based data to find required information to reach conclusions or make decisions.
   3. Assess the appropriate authoritative guidance in applicable financial reporting frameworks for the accounting issue being evaluated.
   4. Apply knowledge of professional standards and laws, as well as legal, ethical, and regulatory issues.
   5. Devise a written plan of action appropriate for a given problem.
   6. Assess information or evidence obtained by applying professional skepticism.
   7. Create documentation as evidence of the research performed in support of accounting judgments and conclusions.
1. Communication:
   1. Apply effective writing principles, including organization, clarity, and conciseness.
   2. Prepare documents and presentations that are concise, accurate, and supportive of the subject matter.

INSTRUCTIONAL METHODOLOGIES 

The primary methods of instruction include video lectures, quizzes and exams, discussion boards, written assignments and case analysis.