College of Business and Economics

Department of Accounting
1200 Murchison Road
Fayetteville, NC
28301-4298
REVISED January 3, 2018

I. LOCATOR INFORMATION
Semester: Spring 2018
Course Number and Name: International Accounting ACCT 650-D1
Number of Semester Hours and Credits: 3
Day and Time the Class Meets: Online
Instructor: Dr. Robert W. McGee
Office Location: CBE 319
Office Phone: (910) 672-1985
E-Mail Address: rmcgee3@uncfsu.edu
Office Hours: Tu 1:30-2:30pm, Wed 1-3pm, Th 1-6pm, and by appointment

FSU Policy on Electronic Mail: Fayetteville State University provides to each student, free of charge, an
electronic mail account (username@uncfsu.edu) that is easily accessible via the Internet. The university has
established FSU email as the primary mode of correspondence between university officials and enrolled
students. Inquiries and requests from students pertaining to academic records, grades, bills, financial aid, and
other matters of a confidential nature must be submitted via FSU email. Inquiries or requests from personal
email accounts are not assured a response. The university maintains open-use computer laboratories
throughout the campus that can be used to access electronic mail.
Rules and regulations governing the use of FSU email may be found at
http://www.uncfsu.edu/PDFs/EmailPolicyFinal.pdf

II. COURSE DESCRIPTION

ACCT 650 International Accounting (3.0): The study of international dimensions of accounting
and control; international business and multinational strategy; accounting systems and global
environment; the comparative International Accounting systems and practices including
comparative International Analysis of financial statements; International Disclosure Trends and
Financial Analysis; Management Control of Global operations; International Taxation; and
External Auditing of foreign operations.
Prerequisite: None

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III. TEXTBOOK
Required textbook:
YOU DO NOT HAVE TO PURCHASE THE TEXTBOOK
I suggest NOT purchasing the textbook. You will have to purchase WileyPLUS [the software
package you will use to do the quizzes and 2 of the exams], and there is a free ebook included
with that package. I suggest purchasing WileyPLUS directly from the publisher. You may
purchase WileyPLUS here. www.wileyplus.com You can register for the class here.
wileyplus/class/622272

Financial Accounting: IFRS, 3rd Edition, Weygandt, Kimmel & Kieso [New York: Wiley]

IV. DISABLED STUDENT SERVICES

In accordance with Section 504 of the 1973 Rehabilitation Act and the Americans with
Disabilities Act (ACA) of 1990, if you have a disability or think you have a disability to
please contact the Center for Personal Development in the Spaulding Building, Room 155
(1st Floor); 910-672-1203

V. STUDENT LEARNING OUTCOMES

Upon completion of this class, the student will be able to:
 By actively participating in class discussions, each student will improve communication and
analytical skills.
 By completing homework assignments, each student will improve their problem-solving
skills.
 By successfully completing exams, each student will learn to study the appropriate materials
and demonstrate knowledge and application of techniques used in management accounting.
 By working with a team to analyze a comprehensive case (including transfer price issue,
performance evaluation, volume variances), students will learn to collaboratively take the
steps to solve a commonly encountered business situation.
 Students will be able to develop and apply critical thinking skills,
communications/presentation skills and teamwork skills.

COURSE COMPETENCIES
 The pre-requisite skills and concepts required for the course
This course is conducted mainly through problems and cases. Therefore, it is important that
students are equipped the following pre-requisite skills
 Basic algebra concepts, solving for x, solving system of 2 equations (2 variables), and
graphing a line
 Excel: spreadsheet
 Accounting: basic accounting entries, concept of opportunity costs, basic understanding
of financial statements.

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VI. EVALUATION CRITERIA
A. Grade Distribution
Quizzes 30%
Exam 1 20%
Exam 2 [proctored] 30%
Final exam 20%
Total 100%
B. Grading Scale:
A = Exceptionally high (90 – 100)
B = Good (80 – less than 90)
C = Satisfactory (70 – less than 80)
F = Failing (less than 70)
Note:
 There will be no makeup exams unless under extenuating circumstances. The final letter
grade will be determined only by the Weighted Total.
 INTERIM GRADE X = NO SHOW – Assigned to students who are on a class roster, but
never attend class. For warning purposes only; NOT a final grade.
 INTERIM GRADE EA = EXCESSIVE ABSENCES - Assigned to students whose class
absences exceed 10% of the total contact hours. For warning purposes only, NOT a final
grade.
 FN = FAILURE DUE TO NON-ATTENDANCE – Assigned to students who are on class
roster, but never attend the class. An FN grades is equivalent to an F grade in the calculation
of the GPA.
 NOTE TO STUDENTS ABOUT CLASS WITHDRAWALS:
o Students receive no refund for withdrawing from individual classes and they slow
their progress toward degree completion.
o Students who withdraw from or fail more than one-third of their classes will no
longer be eligible for financial aid.
o STUDENTS MUST STRIVE TO EARN CREDIT FOR ALL THE CLASSES IN
WHICH THEY ENROLL. STUDENTS SHOULD WITHDRAW FROM CLASSES
ONLY WHEN IT IS ABSOLUTELY NECESSARY.

VII. TENTATIVE COURSE OUTLINE WITH ASSIGNMENT SCHEDULE-unless

otherwise mentioned, all assignments are due Sunday evening at 11:59pm New York Time.
Note: This is a tentative schedule and is subject to change

USING WileyPLUS
You will be using WileyPLUS for the quizzes and two of the exams.

 Quizzes: Each chapter will have more than one graded quiz. I will only count the highest quiz grade for each
chapter. For example, if your quiz grades for chapter 3 are 40%, 30% and 90%, your grade for that chapter will
be 90%. The quizzes are open book, but they are also timed. You will only have a certain number of minutes to

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 complete each quiz, so you will not have unlimited time to look through the text. You must go into the quiz
prepared to answer most of the questions without the help of the text.

PROCTOR OPTIONS

 Exams: There will be three (3) exams. Exams are designed to test your understanding of facts, concepts,
theories, and problem-solving methods. They are not designed to test your memorization skills. Students will
take Exam 2 using a proctor. Exams 1 and 3 may be completed at home, in the south of France, or anywhere
else that is convenient using WileyPLUS.

PROCTOR OPTIONS
OPTION 1: Online Students must utilize the UNC Online Academic Services website
http://services.northcarolina.edu/index.htm to locate an approved proctor and location and follow all the
guidelines provided for scheduling an exam. Once you have scheduled an appointment to take your exam you
must notify John Scarsella of your proctor’s name and email address so that he may verify them and provide
them with the testing instructions. If there is not an approved proctor in your area, you may recommend a
proctor to the UNC Proctoring network following the guidelines provided on the site.

I highly recommend that you locate a proctor by the second week of class and schedule for your exam
proctoring in order to avoid last minute difficulties. If for some reason you cannot locate and schedule an
appointment to take your exam, you will need to make arrangements to come to FSU to complete it. In that
case, please let me know when you plan to be here so that I can ensure that your exam is available to you. Also
be aware that in some cases there may be a fee for using a proctor.

OPTION 2: You may use ProctorFree for your exam.

Select exams will be proctored using ProctorFree. ProctorFree is an online proctoring software that allows students
to take exams anywhere, anytime. ProctorFree is accessible 24/7, does not require a scheduled appointment and
takes only minutes to set up.

System Check and Profile Creation

Please do the following before your first proctored exam:

1. Log in to Canvas.
2. Select Course.
3. Click the “ProctorFree Student Portal” link.
4. Allow the system compatibility check to run.
5. Create your ProctorFree Profile.

By following the above steps above now, you will be prepared for your proctored exams later in the semester.

If you have any questions about using ProctorFree please reach out to their support team at support.proctorfree.com.
Here is the link to a video. https://vimeo.com/171586035/dbedd2f9d6

NOTE ON HOMEWORK: The homework assignments listed below should be completed. The
solutions are posted on Canvas. Assignments will not be collected, but are listed to provide some
guidance and focus so you can plan your studies more efficiently. Accounting is learned at the
end of a pencil. You must try to solve as many problems as possible to get the most out of this
course. Merely reading the chapters 10 times will not be enough.

Week # Topic Assignment due

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 You are required to read the entire
syllabus thoroughly and
Introduction to Course Requirements
understand the description of all
assignments and expectations.
Ch 1: Accounting in Action
Quiz 1 (Ch. 1) You will find the
quizzes on WileyPLUS. The
Week 1 HOMEWORK: Q1-10; E1: 4, 10; P1: 2, 4,
quizzes must be completed by
(1/15) 5; BYP1-6
11:59pm (New York time) on the
Sunday following the date listed
WORKBOOK: IFRS Introduction
in the left column. [The Sunday
following January 22 for Quiz 1,
VIDEOS: View at least 2 of the first 7
which will give those who signed
videos on the list.
up late an opportunity to do the
quiz for Chapter 1.]
Ch 2: The Recording Process

Week 2 HOMEWORK: E2: 1, 2, 4, 6, 9; P2: 1, 2, 3, Quiz 2 (Ch. 2) [Complete by the

(1/22) 4; BYP2-1 Sunday following January 22.]

WORKBOOK: Grabbing the Tiger by the

Tail
Ch 3: Adjusting the Accounts

HOMEWORK: E3: 1, 2, 4, 6, 8; P3: 1, 4, 5;

Week 3 Quiz 3 (Ch. 3) [Complete by the
BYP3-1
(1/29) Sunday following January 29.]
IFRS in Your Pocket [Skim it. Become
familiar with its structure and contents.]

Ch 4: Completing the Accounting Cycle

HOMEWORK: E4: 1, 3, 5, 7, 8, 9; P4: 1, 3,

4, 5; BYP4-6
Week 4
WORKBOOK: IAS 1: Presentation of Quiz 4 (Ch. 4)
(2/5)
Financial Statements

VIDEOS: View at least 2 of the videos on

IAS 1.

Week 5 Ch 5: Accounting for Merchandising Quiz5 (Ch. 5)

(2/12) Operations

HOMEWORK: E5: 1, 2, 5, 7; P5: 2, 3, 4;

BPY5-6

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 WORKBOOK: IAS 8: Accounting Policies

VIDEOS: View at least one of the videos on

IAS 8.

Exam 1 will be on WileyPLUS.

Week 6
Exam 1: Covers Chapters (1-5) You must take the exam between
(2/19)
February 17-23.

Ch 6: Inventories

HOMEWORK: E6: 1, 2, 3, 4, 6, 7; P6: 1,

Week 7 Quiz 6 (Ch. 6)
2, 3, 4; BYP6-1
(2/26)
WORKBOOK: IAS 2: Inventories

Ch 8: Accounting for Receivables

HOMEWORK: E8: 2, 3, 4, 7, 10; P8: 1, 2,

Week 8 3, 5; BYP8-1, 6
(3/5)
Quiz 8 (Ch. 8)
WORKBOOK: IAS 34: Interim Financial
Reporting

(3/12) SPRING BREAK. NO CLASS.

Ch 9: Plant Assets, Natural Resources and

Intangible Assets

HOMEWORK: E9: 1, 2, 5, 6, 7, 14; P9: 1,

3, 5
Quiz 9 (Ch. 9)
Week 9 WORKBOOK: IAS 16: Property, Plant &
(3/19) Equipment; IAS 36: Impairment of
Assets; IAS 38: Intangible Assets

VIDEOS: View at least one of the videos on

IAS 16 & IAS 38.

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 Ch 10: Liabilities

HOMEWORK: E10: 1, 2, 3, 6, 8, 9; P10: 1,

3, 4, 5

Week 10 WORKBOOK: IAS 17; IFRS 16: Leasing;

Quiz 10 (Ch. 10)
(3/26) IAS 37: Provisions, Contingent
Liabilities

VIDEOS: View at least one video on IAS 17

& IFRS 16.

Exam 2 will be administered.

Week 11 Online students must arrange a
Exam 2: Covers Chapters 6, 8, 9, 10.
(4/2) proctor and schedule the exam
between April 1-7.
Ch 11: Corporations: Organization, Share
Transactions, Dividends and Retained
Earnings

HOMEWORK: E11: 1, 3, 4, 8, 9; P11: 2, 3,

4, 5, 7
Week 12 Quiz 11 (Ch. 11)
(4/9)
WORKBOOK: IAS 33: Earnings per Share;
IFRS 8: Operating Segments

VIDEOS: View at least one video on IAS

33.

Ch 12: Investments
Quiz 12 (Ch. 12)
Week 13
(4/16) HOMEWORK: E12: 1, 2, 3, 6, 7; P12: 2, 3,
4
Chapter 13: Statement of Cash Flows

HOMEWORK: E13: 1, 3, 4, 5; P13: 1, 3, 5,

7; BYP13-1
Week 14
WORKBOOK: IAS 7 Quiz 13 (Ch. 13)
(4/23)
VIDEOS: View at least one of the videos on
IAS 7.

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 Chapter 14: Financial Statement Analysis
Week 15
HOMEWORK: E14: 1, 2, 7, 8, 9; P14: 2, 3, Quiz 14 (Ch. 14)
(4/30)
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Week 16
Exam 3 will be on WileyPLUS. It
(5/7) Exam 3 covers Chapters 11-14.
must be taken between May 5-9

VIII. COURSE REQUIREMENTS

 Text Readings
All assigned readings should be completed. It usually takes 2 to 3 hours to read one chapter. It is
recommended that students take notes carefully when they are reading the chapters.

 Technology Requirements
This course assumes you already have a demonstrated competence in each of the software items
listed below. The instructor will not provide instructions of technical support for any of the
assumed software competencies.

Your participation in the course assumes you are competent in the use of the following.
o Canvas Interface. You should be familiar with ALL aspect of Canvas, including the use of
mailing lists, Digital Dropboxes, and how to use communication tools to send and receive
assignments to the professor and to other class members as needed.
o The Internet. You must be capable of using the Internet, especially for purposes of getting
course-related information from the web page of the textbook hosted by the publisher. The
professor may also send you email updates requiring that you visit selected web sites as part
of the participation portion of the course. Special Note: high-speed Internet connections are
expected when sharing/using data via the Blackboard course site.
o Email Services. You must be proficient in sending and receiving email, including the use of
attachments.
o Microsoft Office Professional 2000. You are expected to be competent in the use of
Microsoft Office Professional 2000 and to have access to all its programs, either on your hard
drive or on a network server.

 Communication with the Instructor and with Each Other

The best way to communicate with me is by the Canvas email. Use email to ask questions about
the course and the assignments. I will get back to you within 24 hours. You can also call me at
the office but I have found that written communication via email works best in this environment.
The important thing is that we do communicate and if you have any questions or problems,
please let me know as soon as possible so that we can find a solution.

 Homework: Although not graded, Homework assignments are an excellent tool to

fully grasp the materials covered in class.
Exams: Students must take each examination on the date and time scheduled. No make up
exams will be given except under extenuating circumstances. Prior instructor approval is

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required.
How will your final grade be determined? Your grade will be determined by the weighted
average of the various exams and other assignments.
Incomplete Policy: According to FSU’s catalog, an “I” is assigned when a student has
maintained a passing average but for reasons beyond his/her control, is unable to complete some
specific course requirement(s). Written documentation of the reason is required. An “I” grade
will not be issued because a student is failing, or when it would require a student to complete a
major portion of the requirements for the course after the semester has ended.
Academic Dishonesty: Plagiarism and cheating are serious offenses and may be punished by
failure on exam; failure in course; and/or expulsion from the University. For more information
refer to the University Catalog. [for more information please see the student handbook at
http://www.uncfsu.edu/handbook/pdf/Web%20pdf/Codeofconduct.pdf]
Plagiarism occurs when
 students submit work that directly quotes or paraphrases the work of another, without
specific citation of the passages crediting the creator of the work
 students combine the works of another with their own original effort, including comments
on those passages, without specific citation of the passages crediting the creator of the
work
 students include a list of references at the end of an assignment but do not indicate which
words or passages specifically (by use of quotation marks) are from those sources and
which words or passages are original work

IX. TEACHING STRATEGIES

This is a Web-based course using Canvas. All class announcements and class materials such
as syllabus, handouts, presentations, instructions, practice questions will be available on
Canvas. Please check Canvas every day to update your information. Weekly class discussions
will be done through the discussion board. In addition, tests will also be given online or in
person, as the case may be. Students are required to submit their assignments through digital
drop box (This requirement only applies to courses that have assignments other than quizzes
and exams). Finally, the grade book posts all student grades associated with tests and
assignments. You should use the Canvas grade book to know how you are doing with this
course.
Learning accounting is a cumulative process. For instance, it is difficult to master chapter 3
until you are thoroughly familiar with chapters 1-2. Therefore it is imperative that you keep
up with class assignments. The key here is practice. Do not wait until the week of the
exam to cram.

X. Title IX – Sexual Misconduct

Fayetteville State University (University) is committed to fostering a safe campus environment
where sexual misconduct — including sexual harassment, domestic and dating violence, sexual
assault, and stalking - is unacceptable and is not tolerated. The University encourages students
who may have experienced sexual misconduct to speak with someone at the University so that
the University can provide the support that is needed and respond appropriately. The Sexual

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 Misconduct policy can be found at the following link:
http://www.uncfsu.edu/Documents/Policy/students/SexualMisconduct.pdf

Consulting with a Health Care Professional - A student who wishes to confidentially speak
about an incident of sexual misconduct should contact either of the following individuals who
are required to maintain confidentiality:

Ms. Dionne Hall Ms. Linda Melvin

Licensed Professional Counselor Director, Student Health Services
Spaulding Building, Room 167 Spaulding Building, Room 121
(910) 672-2167 (910) 672-1454

dhall9@uncfsu.edu lmelvi10@uncfsu.edu

Reporting an Incident of Sexual Misconduct - The University encourages students to report

incidents of sexual misconduct. A student who wishes to report sexual misconduct or has
questions about University policies and procedures regarding sexual misconduct should contact
the following individual:

Title IX Coordinator
Barber Building, Room 242
(910) 672-1141

Unlike the Licensed Professional Counselor or the Director of Student Health Services, the
Deputy Title IX Coordinator is legally obligated to investigate reports of sexual misconduct, and
therefore cannot guarantee confidentiality, but a request for confidentiality will be considered
and respected to the extent possible.

Students are also encouraged to report incidents of sexual misconduct to the University’s Police
and Public Safety Department at (910) 672-1911.

XI. OTHER
Mission
The College of Business & Economics at Fayetteville State University provides quality business
programs to prepare students for careers in a changing global environment. Through excellence in
teaching, supported by intellectual contributions and professional engagement, we advance the
intellectual and career development of our diverse student population. The College also supports
regional economic transformation by promoting entrepreneurial and economic education.

Professional Advisor Information:

Berrak Walters, BBA, MBA Shalonda Cromity
Academic Advisor Academic Advisor
College of Business and Economics College of Business and Economics
910-672-1218 910-672-1217
Kwalter3@uncfsu.edu scrumity@uncfsu.edu

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