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ACTG 429 – Topics in Accounting
Advanced Professional Accounting
Winter 2008
3 credits
Professor Roger C. Graham 204
Bexell Hall
roger.graham@bus.oregonstate.edu
737-4028
Classroom
Hours: ACTG 429 meets twice a week
in Bexell 207 on Monday and Wednesday from
Office Hours: Mondays
and Wednesdays
Required Materials: May,
Claire and Gordon May, 2006, Effective Writing: A Handbook for Accountants,
Prentice Hall, Seventh Edition
Deloitte
Robert Trueblood Case Study Series
1. Back to
the
2. The Needle Eater
3. Centcom, Inc.
4. Stuffam and Fluffam, Inc.
5. Outsourcing Services, Inc.
Course
Description: BA 426 is a Writing Intensive Course (WIC) in the Accounting Program designed with
two broad objectives. The first
objective is to enhance students’ technical writing skills; skills that
are necessary to achieve and maintain successful careers in the accounting
profession. The second objective is
to develop critical thinking skills, and therefore problem solving and decision
making skills, through the analysis of complex accounting situations and
cases. Because writing and critical
thinking go hand in hand, the two objectives are integrated throughout the
course.
ACTG 426 satisfies the WIC requirements for the BS in
Accountancy degree.
Enforced
Prerequisites: ACTG 322, ACTG 325, ACTG
378 and ACTG 319 each with a C or better and Instructor approval.
Students with Disabilities: "Accommodations are collaborative efforts between
students, faculty and Services for Students with Disabilities (SSD). Students
with accommodations approved through SSD are responsible for contacting the
faculty member in charge of the course prior to or during the first week of the
term to discuss accommodations. Students who believe they are eligible for
accommodations but who have not yet obtained approval through SSD should
contact SSD immediately at 737-4098."
Classroom Rules: Be respectful, exercise integrity, be honest, provide help and support
whenever you see a need.
In
addition, all
ACTG 426 Learning Outcomes: There
are four related objectives that I have for this course.
1. Students will understand the importance that writing
holds to the accounting profession and be able to apply their understanding to
prepare professional documents (i.e., letters, memos, e-mails, and reports).
2.
Students will understand and recognize the common types of writing
errors and to be able apply their understanding to prepare concise and clear
business documents
3.
Students will understand research processes in accounting and be able to
apply their understanding in researching complex accounting issues.
4.
Students will be exposed to current accounting issues, learn the sources
of accounting procedures and have the ability to support solutions to complex
accounting problems.
Evaluation of
Student Performance: Course Requirements
|
|
Percentage of Grade |
|
Attendance and
participation |
10% |
|
Portfolio |
50% |
|
Final Case Write-up |
40% |
|
Total |
100% |
Grades
will be assigned based on your total points earned during the term as a
percentage of total points possible: A’s 90 – 100%, B’s 80
– 89%, C’s 70 – 79%
Explanation
of Course Requirements
Attendance
and Participation: Attendance and participation are mandatory. In our class meetings we will be
discussing each others’ writings, doing in-class exercises, and
discussing the case studies. Such
activities can not be made up following an absence. Evaluation of attendance is
straightforward and will count for 5% of total marks in the class. Evaluation of participation will be
assessed by the class. During the
last week of class each student will assess each other student’s
participation over the term using the letter grades (A, B, C, D) that will
equate to (5, 4, 3, 2) marks.
Portfolio: The
Portfolio is the collection of all assignments, exercises, and activities over
the course of the term. The
Portfolio should be neat, orderly and well indexed so as to show your
progression through the course. The
Portfolio will be handed in along with Case # 5 on the final exam period. I will assess the Portfolio based upon
its completeness and an evaluation of each student’s achievement of the
learning objectives. Correctness
will not be a critical value when evaluating the Portfolio. However, achievement of the learning
objectives should be apparent in the Portfolio. Based on the criteria listed above,
marks will be assigned to Portfolios using the letter grades (A+, A, A-/B+, B,
B-/C+, C, D) that will equate to (50, 47, 45, 42, 40, 37, 32). Components of the Portfolio are presented
on page 7.
Final
Case Write-up: the final case write-up must be a
minimum of ten pages of typed text with appropriate references and
bibliography. The write-up will
convey significant research and understanding of the topics inherent in the
case, well reasoned conclusions, and appropriate form and style. Based on the criteria listed above,
marks will be assigned to Portfolios using the letter grades (A+, A, A-/B+, B,
B-/C+, C, D) that will equate to (40, 38, 36, 34, 32, 30, 26).
Course Content:
Week 1
Monday January 7:
Topics: Introductions, review of syllabus, course objectives,
course requirements, etc.
The
seven tips for the effective writer.
How
writing informs problem solving.
Assignment: Exercise 1-4.
Call one of the accounting professionals identified in class with the
objective of hearing what writing the professional does. Prepare a one-page summary.
Wednesday January 9:
Topics: The importance and process of critiquing: How
critiquing informs our learning.
Figure
2.2: Planning a Paper.
In
Class Activities: Discussion of
the results from Exercise 1-4:
Critiques
of writings for Exercise 1-4
Exercise
2-3
Assignment: Read Back
to the
Write
answers to Figure 2.2, Part 1 questions: Planning a paper.
Week 2
Monday January 14:
Topics: Applying the lessons of Figure 2.2: Planning a Paper.
Chapter
4: A Sense of Style
In
Class Activities: Discussion of
the case
Critiques
of writings for Figure 2.2, Part 1
Exercise
2-3
Assignment: Back
to the
Revise
Figure 2.2 Part 1
Write
answers to Figure 2.2, Part 2 questions: Planning a paper.
Wednesday January 16:
Topics: Sources of Accounting Regulation and Authoritative
Guidance
In
Class Activities: Critiques of
writings for Figure 2.2, Part 2
Exercises
4-2, 4-6, 4-8
Assignment: Revise
Figure 2.2 Part 2
Prepare relevant authoritative guidance regulations
for Back to the
using Figure 2.2 writings as guidance for the research.
Week 3
Monday January 22: No class
Wednesday January 24:
Topics: Sources of Accounting Regulation and Authoritative
Guidance: continued
Citations
and bibliographies
In
Class Activities: Discussion and
comparison of authoritative guidance research
Assignment: Revise
authoritative guidance
Prepare conclusion/recommendation to Back to the
Week 4
Monday January 28:
Topic: Refining your Writing.
Chapter
6: Format for Clarity
In
Class Activities: Exercises 5-3,
5-4, 5-7, 5-8, 6-2
Assignment: Exercise
6-2
Wednesday January 30
Topic: Critical Thinking.
Case
#2: The Needle Eater
In Class Activities: Discussion and revision of Exercise 6-2,
Assignment: Exercise 7-2
Prepare
an Outline for Case #2: The Needle Eater
Week 5
Monday February 4:
Topic: Critical Thinking
continued: Anticipating all sides to an argument: pg 108
Case
#2: The Needle Eater
In Class Activities: Discussion of The Needle Eater: Identifying the
sides.
Discussion
and revision of Exercise 7-2
Assignment: Exercise 9-16
Revise
Outline for Case #2: The Needle Eater
Wednesday February 6:
Topics:
Communications with clients, employers and peers
In Class Activities: Discussion and critiques of Exercise 9-16.
Assignment: Revise Exercise 9-16
Prepare
complete write-up for The Needle Eater
Week 6
Monday February 11:
In Class Activities: Discussion of The Needle Eater
Wednesday February 13:
Topics:
Communications with clients, employers and peers: continued
In Class Activities: Exercise 10-2
Assignment: Exercise 10-4, 10-15
Week 7
Monday February 18:
Topic: Communications with
clients, employers and peers: continued
Case
#3: Centcom, Inc
In Class Activities: Discussion of Exercise 10-4, 10-15
Assignment: Revision of Exercise 10-4, 10-15
Prepare
an Outline for Case # 3
Wednesday February 20:
Topic: Citations, Footnotes and
Bibliographies
Case
#3: Centcom, Inc
In Class Activities: Discussion of Outlines for Case #3.
Discussion
of Citations, Footnotes and Bibliographies
Assignment: Prepare complete write-up for Case #3
Centcom, Inc. in Report Style
Monday February 25:
In Class
Activities: Discussion of Centcom, Inc.
Wednesday
February 27:
Topic: Writing for Tax Professionals
In Class Activities: Guest Speaker
Assignment: Prepare revised write-up for Case #3
Centcom, Inc.
Week 9
Monday March 3:
Topic: Writing for Audit Professionals
In Class Activities: Guest Speaker
Assignment: Prepare outline and research for Case
#4: Stuffam and Fluffam, Inc
Wednesday
March 5:
Topic: Writing for Corporate Accounting
professionals
In Class Activities: Guest Speaker
Assignment: Prepare complete write-up for Case #4:
Stuffam and Fluffam, Inc. in Report Style
Week 10
Monday
March 10:
Topic: Case # 4: Stuffam and Fluffam, Inc.
In Class
Activities: Discussion of Case # 4: Stuffam and Flufflam, Inc.
Wednesday March 12:
Topic: Case # 5: Outsourcing Services, Inc.
In Class Activities: Discussion of
Case # 5
Course
Evaluations
Assignment: Prepare complete write-up for Case #5:
Outsourcing Services, Inc. in Report Style
Final Week
In Class
Activities: Discussion of Case #5 during scheduled final exam period.
Components of the Portfolio
Writings
|
Number of Pages
|
|
Minimum
|
Maximum
|
|
Exercise 1-4
|
1
|
1
|
Exercise 2-3
|
1
|
1
|
Figure 2.2, part 1
|
1
|
1
|
Figure 2.2, part 1 revised
|
2
|
4
|
Figure 2.2, part 2
|
2
|
4
|
Figure 2.2, part 2 revised
|
2
|
2
|
Exercises 4-2, 4-6, 4-8
|
2
|
2
|
Authoritative Guidance for Back to the
|
1
|
1
|
Authoritative Guidance for Back to the
|
1
|
1
|
Conclusion & Recommendation for Back
to the
|
1
|
1
|
Exercises 5-3, 5-4, 5-7, 5-8, 6-2
|
5
|
5
|
Exercise 6-2, Revised
|
1
|
1
|
Exercise 7-2
|
1
|
1
|
Exercise 9-16
|
1
|
1
|
Identifying the sides in The Needle
Eater Report
|
1
|
1
|
Identifying the sides in The Needle
Eater Report: Revised
|
1
|
1
|
The Needle Eater Report
|
3
|
5
|
Exercises 10-2, 10-4, 10-15
|
3
|
3
|
Exercises 10-4, 10-15, revised
|
2
|
2
|
Outline Case #3: Centcom
|
1
|
1
|
Centcom Report
|
5
|
8
|
Centcom Report: Revised
|
5
|
8
|
Outline and Research Case #4: Stuffam
and Fluffam
|
2
|
2
|
Stuffam and Fluffam Report
|
5
|
8
|
Outsourcing Services Report
|
10
|
15
|
Total Pages
|
60
|
77
|