ACCT701 Fall2020AP2 Bai PDF

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ACCT701 Managerial Use of Accounting Data Fall 2020 AP2 Syllabus

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ACCT701 Managerial Use of Accounting Data – Fall 2020 AP2 Syllabus Department Address Department of Accounting & Business Law Business & Education Building Room 301 One University Place Shreveport, LA 71115

Course Professor Name: Yu Bai, Ph.D. Title: Assistant Professor of Accounting Phone: 318-797-5189 Email: [email protected] (best alternative of contact) Office Hours: Zoom/Skype meeting by appointment.

Course Description (From the course catalog) An introduction to the sources and uses of accounting information used in the management decision-making process. 3 credit hrs. 100% Online Course. This course uses free Open Educational Resources. No textbook or course material purchase is required. See the course syllabus or Moodle for access to required course materials.

Course Objectives and Learning Outcomes This course aims at providing fundamental knowledge needed by managers and executives to interpret, analyze, and discuss financial reports. The skills students learn in this course will not only prepare them for more advanced courses but also to one day succeed in a career. Students are expected to be familiarized with the basic principles and practices of financial accounting. After an overview of the accounting environment and procedures necessary to prepare and understand the financial statements, students are introduced to accounting transactions that are most relevant to most businesses, such as accounts receivable and revenue recognition, inventories, longterm assets, debt and other liabilities, stockholder’s equity. Then, students are expected to evaluate the financial performance, financial position and financial adaptability based on the information provided in the financial statements and reports. After successful completion of this course, students will obtain the basic knowledge of how accounting measures and communicates business activities, the components of financial statements and other disclosures, the sources of accounting information within financial statements and reports, and the use of accounting information for financial analysis and decision-making purposes. Specific learning outcomes will be provided for each weekly module of the course. The module outcomes will act as advanced organizers for student learning, will facilitate instructor accountability, and will serve as the basis of assessment items on quizzes and exams.

Course Prerequisites None. Nevertheless, students are encouraged to take ACCT 500 prior to this course if they have not acquired foundational accounting knowledge and skills through coursework or experience.

ThisinformationisproprietarytoDr.YuBai.Websiteposting,orreproducing&sharinginanyformisstrictlyprohibited.

Course Materials Main Textbook: Financial Accounting (2016), University of Minnesota Libraries Publishing (Authors removed at the request of original publisher. ISBN: 1538510680.). My general suggestion is to read the textbook if a student has not taken accounting courses before or gained accounting knowledge through work experience, or if you would like to take the CPA exam (FAR section) in the near future. A PDF version of the textbook is provided free of charge on Moodle. Optional Textbook: Introduction to Financial Accounting, Adapted for U.S. GAAP (2019) by Henry Dauderis, David Annand, Donna L. Marchand. ISBN-10: 1795511516 If students need more help or would like to have a more technical illustration of the accounting concepts covered in this course, students are suggested to go over the following book, also available for download on Moodle: Other class materials (e.g.) lecture slides, notes, videos, assignments, exams) will also be posted on Moodle.

Grading and Evaluation Assignments/Assessments1 Graded Assignments Best 5 out of 6 Weekly Assignments (20 points each) Best 5 out of 6 Weekly Exams (120 points each) 1 Comprehensive Final Exam (300 points) Total Grading Grade A B C D F

Maximum Possible Points 100 points 600 points 300 points 1,000 points

Points ≥900 800-899 700-799 600-699 ≤599

Weekly Assignments In each of the first 6 weeks, students are required to complete an open-book assignment that covers the topic of that weekly module. The weekly assignments are neither timed nor proctored, may contain multiple-choice and true/false questions, and students are allowed to have 3 attempts to complete each assignment. Although each assignment only accounts for a relatively small proportion of the final grade, students must first complete the weekly assignment with a satisfactory accuracy rate (≥80%) in order to have access to the weekly exam. The main purpose of the weekly assignments is for students to check their learning progress of assigned reading, which is foundational to the successful completion of the exams and the learning outcomes of this course. I expect a high accuracy rate as long as a student has finished the required reading assignments. The assignment with the lowest score will be dropped in the calculation of the final grade.  1

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See Class Schedule at the end of this document for specific due dates.

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ThisinformationisproprietarytoDr.YuBai.Websiteposting,orreproducing&sharinginanyformisstrictlyprohibited.

Weekly Exams In each of the first 6 weeks, students are required to complete a closed-book exam that covers the topic of that weekly module. The weekly exams are timed and proctored (see related ProctorU instructions on this syllabus and Moodle), may contain multiple-choice and true/false questions, and students have 1 attempt to complete each exam. The main purpose of these exams is to assess student’s knowledge regarding module readings, lectures, and other materials. Outside assistance of any kind and copying/sharing questions in any format are strictly prohibited and will be considered a violation of the LSUS Code of Student Conduct, MBA Honor Code, and copyright law. Nevertheless, you are allowed to use bring one page of “cheat sheet” (one page of 8.5 inch by 11 inch letter-size paper; electronic copies are not allowed) to the exam. An online calculator and one piece of scratch paper will be provided by ProctorU. The exam with the lowest score will be dropped in the calculation of the final grade. Final Exam In the seventh week, students are required to complete a closed-book comprehensive final exam that covers the topics from the Week 1 to Week 7 of this course. The seventh week will be dedicated to the final exam. Students must take the final exam on either December 10, 11, or 12. The final exam is timed and proctored, may contain multiple-choice and true/false questions, and students have 1 attempt to complete. Students must first complete a final practice exam (not graded) to have access to the final exam. Outside assistance of any kind and copying/sharing questions in any format are strictly prohibited and will be considered a violation of the LSUS Code of Student Conduct, MBA Honor Code, and copyright law. Nevertheless, you are allowed to use bring one page of “cheat sheet” (one page of 8.5 inch by 11 inch letter-size paper; electronic copies are not allowed) to the exam. An online calculator and one piece of scratch paper will be provided by ProctorU. Extra Credits Occasional extra credit opportunities may be offered to the entire class during the term. No extra credit will be offered on an individual basis. Each extra credit opportunity will have a time window for students to complete, which will be provided on Moodle. Take advantage of extra credit when it is offered. Extra credits will not be offered at the end of the semester to “help” your grade.

Mandatory Accreditation Day All accelerated online programs in the College of Business at LSUS now include an 8th module to collect required assurance of learning data. This module is set aside specifically for assurance of learning, and no course-related activities are allowed to be performed after the closing time on Saturday, as set by your Professor. This day of data collection will not influence your grade in the course and must be administered after the conclusion of the course content. Therefore, an online assessment will be available on the Monday of the 8th week. Your participation is necessary for us to maintain our top tier business accreditation. This does not affect the structure of your course, and your only action item is to login to Moodle on Monday of the 8th week and complete the 30minute assurance of learning assessment.

Course Expectations and Policies Time Zone MBA courses at LSUS operate on CST – Central Standard Time. Regardless of your current time zone location, course due dates are based on CST. Policy On Late Assignments And Makeups

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ThisinformationisproprietarytoDr.YuBai.Websiteposting,orreproducing&sharinginanyformisstrictlyprohibited.

In general, no late submissions or makeups are allowed unless the student can document a personal medical and/or other emergency incapacitating oneself for the ENTIRE DURATION of the noted completion/submission window. The dropping of one assignment and one exam with the lowest score serves the purpose of makeups. Not fully enforcing deadlines is unfair to those students who sacrifice to meet deadlines. Because unexpected personal emergencies arise, technology fails, and other delays occur, students should make every effort to submit their work well in advance of any deadline. (In terms of travel, because this is a 100% online course, students are free to travel during the term. However, traveling is not an excuse for missing any participation in the course on time. It is also not a wise strategy to intentionally miss one weekly exam in that you will then lose have to perform well in every other exam to achieve a desirable grade.) No Return Policy At LSUS, a major value associated with our MBA Program is AACSB accreditation, which means that we exhibit the highest standards of academic excellence and integrity. The No Return policy states that professors will not provide review options for individual quizzes, assessments, or exams. Therefore, although I will share general testing results with you, I will not be able to return your graded tests or review any specific testing questions for you. Nevertheless, this policy does not apply to weekly assignments. You are encouraged to review your assignment results and contact me with any questions you have on assignments.

Proctoring All exams in the MBA program will be proctored using ProctorU. You are strongly encouraged to review the ProctorU Resources page in the Getting Started section of each Moodle course prior to taking any assessment. Below is a summary. ProctorU Pretest: A pretest is required before you can take your first proctored assessment. The purpose of this ProctorU Pretest is to ensure that all students are aware of the Proctored Test Protocols prior to taking a proctored exam. Completion of the pretest with a grade of 100% is required. Students who have not taken an assessment using ProctorU are expected to complete the ProctorU Practice Exam prior to their first proctored assessment. This ProctorU Practice Exam simulates a proctored assessment, is located in the MBA Resource Center Moodle course, and is available for scheduling through ProctorU. Test Entry: ProctorU requires a live ID check and live room scan. Students must have a government-issued form of identification with a picture. If appearance has changed, the student may be asked to supply a second form of picture identification. The first time a student begins a ProctorU exam in the MBA program, the student will be asked to authenticate themselves by answering general questions from public data. This initial authentication process will occur during the first proctored assessment the student takes in any MBA course. The authentication process for subsequent assessments will only require the live ID check and live room scan. Students are strongly encouraged to pre-schedule their assessment well in advance of the time desired. Students should expect up to 30 minutes of authentication process procedures to begin every exam. Connecting to a proctoring representative for the authentication process of every exam may take up to 10 minutes plus the actual authentication process for every exam may take up to 20 minutes, if students have pre-scheduled their assessment. Students who choose not to pre-schedule their assessment should allocate a minimum of one hour to access a proctor, which will be added to the time described above. Last Access vs. Close Time: The last time students will be allowed to login to access and take an exam with ProctorU in Moodle is based on the length of the exam plus 30 minutes. The last access time allows students time to complete the live ID check and live room scan and then have the full amount of time to complete the exam. ProctorU will prevent entry into an exam after the last time to enter (length of the exam plus 30 minutes).

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ThisinformationisproprietarytoDr.YuBai.Websiteposting,orreproducing&sharinginanyformisstrictlyprohibited.

For example, if an exam lasts for 30 minutes, students must log into ProctorU and Moodle no later than 60 minutes before the test end time to access and take the exam. The close time for the exam indicates a final time the exam must be completed in Moodle. The close time is NOT the same as the last access time. At the designated close time for the exam (final time to complete the exam), Moodle will submit any open exams and close the exam at that point in time. Students are responsible for understanding the difference between the last access time and the close time of each exam in the MBA program.

Email Protocols An email from an MBA student regarding this course must be sent from their LSUS email address. An email from an MBA student must include the course number (ACCT 701) in the subject line and include the student's full name as it appears in LSUS records and student id number. Students who do not follow this protocol will experience a delay in the response to the problem.

Student Conduct LSUS has the responsibility to protect its educational purposes and the health and safety of the university community through the setting of standards of scholarship and conduct for its students. Students are responsible for knowing and complying with the provisions of the LSUS Code of Student Conduct, particularly those pertaining to plagiarism and academic dishonesty. (Refer to the LSUS Student Handbook.) All instances of academic misconduct (e.g. cheating, plagiarism) must be reported to the Office of Student Affairs. If a student is found guilty of academic misconduct, he or she could face loss of credit for the work and/or the course involved, probation, and/or separation from the university as determined by the Student Conduct Board. See the current Student Handbook for the complete “Student Code of Conduct.”

Disability Services LSUS is committed to making students with disabilities full participants in its programs, services, and activities. University policy calls for reasonable accommodations to be made for students with disabilities on an individual and flexible basis. However, it is the responsibility of the student to make their needs known. If you have a documented disability that impacts your academic work and for which you require accommodations, please contact the Coordinator of Services to Students with Disabilities (ADM 227, Phone 797-5365) so that such accommodations may be arranged.

Class Participation As this is an online course, weekly completion of assignments takes the place of attendance and will be monitored closely by the instructor. A student who does not participate in the class and complete requirements on time will find it difficult to fulfill his/her course obligations. Moodle automatically maintains a log of when students open documents and when they post to discussion boards. It maintains the full text of all postings.

Course Evaluation The College of Business requires all students to complete the course evaluation for each class. The surveys will be made available near the end of the class. I appreciate your assistance and thank you for your time and efforts in completing these surveys.

Important Dates For important dates relevant to the class, please see the LSUS Enrollment Guide for the current term, which is

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ThisinformationisproprietarytoDr.YuBai.Websiteposting,orreproducing&sharinginanyformisstrictlyprohibited.

available at https://www.lsus.edu/offices-and-services/records-and-registration/important-dates

Technology Prerequisites This course will require a personal computer, webcam with microphone (internal or USB), Internet connectivity, knowledge of the internet, and knowledge of email. Additional information about the specific technical requirements necessary for online learning at LSUS will be available in the Getting Started section of Moodle. For non-PC users, it is your responsibility to ensure that all files submitted are PC compatible so that they can be accessed for grading. Computer, power, ISP, or related failures not directly caused by Moodle will not be accepted as excuses for missed exams, late assignments, or other neglected activities. Because technology failures are not uncommon, it is strongly recommended that you submit assignments well in advance of the deadline, allowing yourself time to correct technology and other failures without missing a deadline. Technical support issues with Moodle should be directed to Information Technology Services. ITS can be reached by phone at 318-797-5221 or by email at [email protected].

Netiquette Policy Students are responsible for everything presented and discussed online. Therefore, each student should follow these guidelines:  Adhere to the MBA Honor Code, which specifically addresses netiquette in the following section: Ethical standards extend to matters of academic integrity and behavioral conduct. In particular, students are expected to demonstrate the highest level of respect for fellow students and instructors in emails, forum posts, and group interactions. Disrespectful comments, inciting language, or cyberbullying of anyone in an MBA course is a violation of the MBA Honor Code.  Pay attention to what is said and how it is said; be courteous and respectful to everyone.  Adhere to formal spelling, punctuation, and grammar rules and avoid writing in “text language”.

Student Success Center The Student Success Center aspires to empower LSUS students to cultivate the personal and academic skills necessary to be independent, lifelong learners and engaged members of the global community. The Student Success Center is a national certified tutoring program through the College Reading and Learning Association (CRLA). The 5,800 S.F. center has numerous study spaces, small group meeting rooms, a computer lab, and Wi-Fi for access to the internet and other technology. All services can be accessed via Moodle by enrolling in the Student Success Center. From here, you can make appointments and receive important updates. Our hours of operation are as follows:  LSUS Tutoring: Monday through Friday, view schedule via Moodle  TutorMe’s Online Tutoring (6hrs per week): Live, on-demand and 24/7.  Success Office: Monday through Friday, 8 A.M. to 4:30 P.M. If you have any questions, please feel free to contact us at [email protected] or call us at 318-795-2486. Syllabus Subject to Change: While information and assurances are provided in this course syllabus, it should be understood that content may change in keeping with new research and l...