Professional Documents
Culture Documents
I. Catalog Description
http://www.westga.edu/assetsDept/accfin/MPAccLearningGoals.pdf
LG1 (LO1.3) Students will be able to prepare and deliver effective oral accounting
presentations.
LG2 (LO2.1) Students will be able to identify the impact of international accounting
standards on the accounting profession.
LG4 (LO4.6) Students will be able to identify standard setting policies and procedures
and develop implications for the accounting profession.
A list of journal articles is included with this syllabus. All of the articles can be obtained
from the UWG Library System. If you are having trouble finding an article, please consult
one of the librarians. You should begin collecting articles immediately.
None
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VI. Assignments
All assignments that are handed in (except for the exception listed below in Textbook
Reading below that uses bullet points) must be typed, double spaced in a professional
form. Times New Roman, 12 pt. font must be used with ¾” – 1” borders.
The completed assignment must have a single staple in the upper left hand corner (no
binders) and a cover page that lists the name of the assignment and the student’s name.
THE STUDENT’S NAME MUST NOT BE LISTED ON ANY PAGE EXCEPT THE
COVER PAGE. Pages must be numbered (except the cover page).
Reading Summaries
Please read the assigned readings before each class, and prepare one 2-3 page summary of
each assigned paper.
Summaries are individual assignments. Turning in work other than your own is a
violation of the Honor Code.
Answers to questions, cases, etc. are not individual assignments. You may discuss the
assignment with other students if you’d like.
Research Paper
Assignment Percentage
Reading Summaries 10%
Participation and Presentation 20%
Research Paper 30%
Final Exam 40%
Total 100%
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VIII. Other Policies
Changes to Syllabus
The schedule provided should be considered a general guideline. At times, we may
deviate by deleting, adding, or modifying articles. If you are absent, you are responsible
for knowing the current schedule.
Accessibility Services: Students with a documented disability may work with UWG
Accessibility Services to receive essential services specific to their disability. All
entitlements to accommodations are based on documentation and USG Board of Regents
standards. If a student needs course adaptations or accommodations because of a disability
or chronic illness, or if he/she needs to make special arrangements in case the building
must be evacuated, the student should notify his/her instructor in writing and provide a
copy of his/her Student Accommodations Report (SAR), which is available only from
Accessibility Services. Faculty cannot offer accommodations without timely receipt of the
SAR; further, no retroactive accommodations will be given. For more information, please
contact Accessibility Services.
Center for Academic Success: The Center for Academic Success provides services,
programs, and opportunities to help all undergraduate students succeed academically. For
more information, contact them: 678-839-6280 or cas@westga.edu
University Writing Center: The University Writing Center assists students with all
areas of the writing process. For more information, contact them: 678-839-6513 or
writing@westga.edu
X. Wolf Pact
By enrolling and continuing in this course you agree to the following.
Having read the Honor Code for the University of West Georgia, I understand and accept
my responsibility to uphold the values and beliefs described therein and to conduct myself
in a manner that will reflect the values of the Institution and the Richards College of Business
so as to respect the rights of all UWG community members. As a UWG student, I will
represent myself truthfully and complete all academic assignments honestly and within
the parameters set by my instructor. I understand and accept that if I am found guilty of
violations (through processes due me as a UWG student and outlined in the UWG Student
Handbook), penalties will be imposed. I also recognize that my responsibility includes
willingness to confront members of the UWG community if I feel there has been a violation
of the Honor Code. Ultimately, I will conduct myself in a manner that promotes UWG as
the best place to work, learn, and succeed for my generation, and those to come!
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XI. Honor Code
At the University of West Georgia, we believe that academic and personal integrity are
based upon honesty, trust, fairness, respect, and responsibility. Students at West Georgia
assume responsibility for upholding the honor code. West Georgia students pledge to
refrain from engaging in acts that do not maintain academic and personal integrity.
These include, but are not limited to, plagiarism, cheating, fabrication, aid of academic
dishonesty, lying, bribery or threats, and stealing.
Additionally, the student is responsible for safeguarding his/her computer account. The
student’s account and network connection are for his/her individual use. A computer
account is to be used only by the person to whom it has been issued. The student is
responsible for all actions originating through his/her account or network connection.
Students must not impersonate others or misrepresent or conceal their identities in
electronic messages and actions. For more information on the University of West Georgia
Honor Code, please see the Student Handbook.
For approximately fifteen weeks, students in this class will generally spend 150 minutes
with direct faculty instruction (either face-to-face or online) and work about 360 minutes
outside of the classroom each week. This out-of-class work may include, but is not limited
to, readings, assignments, projects, group work, research, and test preparation.
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TENTATIVE SCHEDULE AND ASSIGNMENT
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09/08 TOPIC 3 - INDEPENDENT ACCOUNTANTS
09/15
Financial Reporting Manual - Topic 4: Independent
accountants' involvement.
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DATE TOPIC PRESENTERS
09/22 TOPIC 4 - SMALLER REPORTING COMPANIES AND
EMERGING GROWTH COMPANIES
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DATE TOPIC PRESENTERS
10/13 TOPIC 6 - RELATED PARTY TRANSACTIONS
10/20
Financial Reporting Manual - Topic 7: Related Party
Matters.
Background Readings:
Powers' Report, 2002. Report of investigation by the
special investigative committee of the board of directors of
Enron Corp.
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DATE TOPIC PRESENTERS
10/27 TOPIC 7 - NON-GAAP MEASURES
11/03
Financial Reporting Manual - Topic 8: Non-GAAP measures
of financial performance, liquidity, and net worth.
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11/10 TOPIC 8 - MD&A
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DATE TOPIC PRESENTERS
11/17 TOPIC 9 - SUBSEQUENT EVENTS
Ellig, B. R., 2008. Here's what you need to know about employee
stock plans. Benefits & Compensation Digest, Vol. 45(9), p1-14.
Hodge, F.D., Rajgopal, S., Shevlin, T., 2009. Do managers value stock
options and restricted stock consistent with economic theory? Contemporary
Accounting Research 26, 899-932.
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