COURSE SYLLABUS AIM 6332
School of Management The University of Texas at Dallas
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Course: AIM 6332-OG1 Course Title: Issues in Financial Reporting Semester: Summer 2007 Course Start/End Date: 5/14/07 through 8/1/07 Contact Information: -- Instructor: Tiffany Bortz, CPA -- Office Location: SOM 4.223 -- Office Phone: (972) 883-4774 -- Email: tabortz@utdallas.edu
Course Information
Course Description
This course is a continuation of topics in external financial reporting, including: issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, stock-based compensation plans, shareholders equity, earnings per share, accounting changes, and cash flows. Current generally accepted accounting principles for financial reporting are analyzed as is their effect on the presentation of financial results by corporations and other entities.
Learning Objectives
(1) Apply US GAAP as it pertains to accounting principles for current and long-term liability accounts. (2) Apply US GAAP as it pertains to accounting principles for stockholder’s equity accounts. (3) Continue to develop the skills to prepare financial statements in accordance with US GAAP.
Course Prerequisite
AIM 6330 – Intermediate Financial Accounting I (or equivalent) Students who have taken AIM 3332 – Intermediate Financial Accounting II or its equivalent may not count AIM 6332 toward CPA Exam requirements in Texas.
Course Syllabus Page 1
Instructor Information
Tiffany Bortz has been a member of the faculty at The University of Texas at Dallas since May 2001. She has been an undergraduate and graduate level instructor for Intermediate Financial Accounting I and II and Auditing. She has also been an undergraduate level instructor for Cost Management Systems, and Introductory Management Accounting. Additionally, she has developed two online courses for the AIM Online Master of Science Program. Ms. Bortz graduated from Texas A&M University with a Bachelor of Business Administration in Accounting in 1994 and a Master of Science in Accounting in 1995. She was an employee of PricewaterhouseCoopers (PWC), formerly of Price Waterhouse. She worked in the Dallas office in the assurance and business advisory services practice for approximately five years. As an auditor, she planned and coordinated all phases of an audit, supervised numerous staff, and developed client relationships primarily in the telecommunications industry. Additionally, on several occasions, Ms. Bortz served as lead instructor for the required training course for newly hired employees. After leaving PWC, she was employed with a local accounting firm for eighteen months. As an audit manager, she worked primarily on the audits of employee benefit plans and reviews and compilations for nonpublic companies, primarily in the construction industry. Additionally, she developed a five-module training course for new hires. Ms. Bortz is licensed as a Certified Public Accountant in the state of Texas.
Course Materials
Textbook:
Intermediate Accounting, Fourth Edition, Vol 2
by Spiceland, Sepe & Tomassini Publisher: McGraw-Hill Irwin ISBN #: 0-072-933372 Textbooks and some other bookstore materials can be ordered online through MBS Direct Virtual Bookstore or Off-Campus Books online ordering site. They are also available in stock at UTD
Bookstore and Off-Campus Books. Top
Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical requirement must be met to enable a successful learning experience. Please review the important technical requirements and the web browser configuration information. Top
Course Syllabus Page 2
Course Access and Navigation
This course was developed using a web course tool called WebCT. It is to be delivered entirely online. Students will use their UTD NetID account to login to the course at: http://webct.utdallas.edu. Please see the course access and navigation information.
To get started with a WebCT course, please see the Getting Started: Student WebCT Orientation. If you have any problems with your UTD account or with the UTD WebCT server, you may send an email to: assist@utdallas.edu or call the UTD Computer Helpdesk at:
972-883-2911
. If you encounter any technical difficulties within the course site, please send an email to gmbasupport@utdallas.edu. Top
Communications
This WebCT course has built-in communication tools which will be used for interaction and communication. Some external communication tools such as regular email and a web conferencing tool may also be used during the semester. Please see more details about communication tool information.
Virtual Classroom Citizenship:
The same guidelines that apply to traditional classes should be observed in the virtual classroom environment. Please use proper etiquette when interacting with class members and the professor.
Interaction with Instructor
: The instructor will communicate with students mainly using the Announcements and Discussions tools. Students may send personal concerns or questions to the instructor using the course Email tool. The instructor will reply to student emails or Discussion board messages within 3 working days under normal circumstances. Top
Student Assessment
Grading Information
Your final grade in this course will be determined as follows: Examination 1…………………… 100 points Examination 2…………………… 100 points Examination 3…………………… 100 points
TOTAL
300 points Translation of the total score into a letter grade will be based on the instructor’s judgment. The letter grade will reflect each student’s performance relative to the class and standards expected of graduate students. Students can check their grades by clicking “My Grades” under Course Tools after the grade for each assessment is released. Please note that there will be
NO
extra credit opportunities for this course.
Course Syllabus Page 3
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