MBA 6314 Accounting Research Writing Syllabus Tuesday - Fall 2018 Final PDF

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Detailed instructions on MBA 6314 class research ...

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COB STANDARD MBA SYLLABI (Meets PS03.A.29, 01/04/05 standards) This course is required for the UHD College of Business MBA Accounting Concentration degree program. The UHD College of Business has earned professional accreditation by AACSB International. AACSB International (The Association to Advance Collegiate Schools of Business), founded in 1916, is an association of more than 1,350 educational institutions, businesses, and other organizations in 85 countries and territories. AACSB's mission is to advance quality management education worldwide through accreditation, thought leadership, and value-added services. UHD is one of only 682 business programs that have earned the distinction of AACSB accreditation. Other AACSB accredited institutions in Texas include University of Houston, University of Houston Clear Lake, Rice, SMU, TCU, Baylor, Texas Tech, University of Texas at Austin, and Texas A&M. 1.

COURSE NUMBER AND TITLE MBA 6314 Accounting Research and Writing

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CATALOG DESCRIPTION This course is designed to provide students with a broad knowledge of accounting research and report writing. Topics covered will include advanced research in the areas of taxation and financial reporting. Students will learn to analyze and interpret financial statements, use the Financial Accounting Standards Board Codification as a source of reference and research for generally accepted accounting principles, and use appropriate regulation research in taxation. Students will learn how to write appropriate research reports in the areas of financial and taxation accounting.

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COURSE OBJECTIVES Students who successfully complete this course will be able to:  LO#1 Effectively analyze financial statements to support an executive decision.  LO#2 Interpret and apply tax sources to develop and justify a tax position.  LO#3 Interpret and apply financial accounting standards to make a financial reporting decision.  LO#4 Write an appropriate tax position report  LO#5 Create an appropriate financial reporting decision report.

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PREREQUISITES Acceptance to the MBA Program or the Graduate Certificate Program in Accounting Undergraduate degree in Accounting or undergraduate degree and 15 upper level accounting hours including the complete Intermediate Accounting sequence, Individual and Corporate Tax, and Audit.

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INSTRUCTOR INFORMATION Jessie George, Ph.D., CPA, CISA Shea Street Building B-462 Office Hours: Tuesday/Thursday from 4:00 pm - 6:30 pm Email: [email protected] Phone: 713-221-5083 MODE OF INSTRUCTION: HYBRID This course is delivered in hybrid format. In addition to the weekly face-to-face meeting, there is a significant online component that comprises approximately half the course requirements. This course is Blackboard (BB) enabled and BB will be the primary mode of communication for this course. Assignments, announcements, and information will be distributed and submitted via BB. Please access your account daily for class announcements and course material. Note: If you plan to access the course from work, try connecting early in the course. Some businesses have very rigid settings on their firewalls that do not allow participation in activities such as chat, or the interactivity necessary to submit an assignment. Complete online orientation at the UHD online site if this is your first online course. Please familiarize yourself with BB completely before you begin the class. Pay attention to recommended computer configuration. Technology problems not related to UHD web are not acceptable reasons for missed work. Blackboard help is available online by visiting www.uhd.edu/blackboard . Click on the Help Page link. For additional help, students should call 713-221-8540 and select option 4 or submit a help form.

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COURSE MATERIAL  7.1 Skills for Accounting Research, 3rd ed; Collins. Cambridge. ISBN: 978-1-61853-177-3. With the book, you also need access to MyBuinsessCourse for quizzes.  7.2 Assigned Cases, Assignments, and Additional Readings, as noted on Blackboard.  7.3 Laptop. Due to the research and writing requirements of the course, each student will need to be able to access Microsoft Word, Excel, the RIA checkpoint database, and the FASB codification in class. If the student does not have a laptop available, laptops can be checked out on a first come first serve basis. Please note, these laptops must be returned each night between 8:00 - 8:30 pm, which is in the middle of class. https://www.uhd.edu/computing/labs-technology-centers/academic-computinglabs/Pages/Laptop-Checkout.aspx  7.4 Calculator. Each student will need to have a calculator, separate from the laptop, for each class period. A simple four function calculator will be adequate. (No graphing calculators or those with memory.)  7.5 High Speed Internet access, including Wi-Fi capabilities to work during class.

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INDIVIDUAL RESPONSIBILITIES Students will be responsible for attending class, completing their major assignments, chapter quizzes, assigned readings, and other pre-class activities. It is important to note that students complete the pre-class activities and work on their case studies before class. Students who do complete the required elements struggle in the class. Please see Course Schedule for additional details.

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ADA REASONABLE ACCOMMODATIONS The University of Houston-Downtown complies with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, pertaining to the provision of reasonable academic adjustments/auxiliary aids for students with a disability. In accordance with Section 504 and ADA guidelines, UHD strives to provide reasonable academic adjustments/auxiliary aids to students who request and require them. If you believe that you have a documented disability requiring academic adjustments/auxiliary aids, please contact the Office of Disability Services, One Main St., Suite 409-South, Houston, TX 77002. (Office) 713-226-5227 (Website) www.uhd.edu/disability/ (Email) [email protected]

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DISASTER PLANNING In the event that the University is officially closed due to natural or manmade disaster, the University may determine to move all courses to Blackboard for continuation online until the University reopens. The decision for University courses to continue online will be communicated through the same channels that the University uses to communicate with students during disasters. Adjustments to the syllabus may be made by the professor, as appropriately required.

11. ASSIGNMENTS THIS IS A FLIPPED CLASSROOM. That means that the foundational elements are completed outside of class and we spend time in class researching. Accounting research is difficult because sometimes there are situations where there is no precedence or obvious answer. You will have to find authoritative literature and build your case to support your chosen accounting treatment. In the real world, your boss will have you research something. You find an answer that you think works. When you meet with your boss, they will poke holes in your argument and then you will have to start all over again. The Corporate Fellow and Professor will try to simulate this environment within this class. I hope that this information helps you gain a better perspective regarding the class set up and the workload. If you are not prepared for class, we cannot give you feedback. Chapter Quizzes: In order to be successful, students will need to actively prepare for and participate in each class session. Typically, preparation for each class will include watching the online lectures, reading the chapter or other materials, answering the “You Try Now” questions, and completing the chapter quizzes. These quizzes can be found in MyBusinessCourse and will be due throughout the week. Due dates are listed in MyBusinessCourse. Attendance & Participation: Attendance and class participation are critical to success in this course. For each class, you can earn points for attending class, participating in class and being prepared for class. Typically, preparation for each class will include watching the online lectures, reading the chapter or other materials, answering the “You Try Now” questions, and completing the chapter quizzes. If you have more than two absences, this grade will be a zero for the semester. Please note that every two tardies will count as one absence. To be clear, attendance and participation is worth 10% of your grade. For those who regularly attend class, the following actions or behaviors can prevent you from earning points.  Not doing the pre-class activities which include reading the material, watching the videos and working through the book examples.  Not understanding the foundational material to be productive during class  Not making adequate progress on a case study before class.  Using your phone or computer for non-class activities. 3

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Being disruptive or having conversations while the Corporate Fellow/Professor is talking. Tardiness or leaving before the class has been dismissed. Exhibiting a lack of professionalism

Financial Accounting Research Case Study (Major Assignment): Students will apply their knowledge and research ability by analyzing a case study and making a financial reporting decision. The research will be conducted using the FASB codification. Information regarding the assigned case will be communicated in class. The student must effectively communicate their financial accounting position through written documentation. The assignment must be turned in via blackboard by 11/2/18 at 11:59 pm. Tax Research Case Study (Major Assignment): The student will have to evaluate a client’s tax situation and determine the most appropriate tax position based on the applicable tax code. This will require the use of RIA Checkpoint to identify relevant tax guidance. Information regarding the assigned case will be communicated in class. In addition, the student must effectively communicate their tax position through written documentation. The assignment must be turned in via blackboard by 11/16/18 at 11:59 pm. Financial Statement Analysis (Exam): The student will demonstrate their financial statement analysis ability during an in class examination during your regularly scheduled class time the week of November 26th. Final Exam: 13.

A comprehensive final exam will be administered during the final class session.

GRADING Activity Chapter Quizzes Financial Accounting Research Case Study

Points Percentage 100 20% 100 20%

Tax Research Case Study Financial Statement Exam Attendance & Participation Final Exam

100 100 50 50

20% 20% 10% 10%

Total

500

100%

Grading Scale A = 500.00 B = 449.99 C = 399.99 D = 349.99 F = 299.99

- 450.00 - 400.00 - 350.00 - 300.00 0.00

If you have any concerns regarding a grade, you must email me to schedule an appointment during my office hours and meet with me within one week after the grade was posted. As this class is in an accelerated format, it is important that your questions are addressed in a timely manner. Please provide your concerns within the original email. That will provide me time to review your concerns and prepare for the meeting.

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CAMPUS CARRY As of August 1, 2016, the “Campus Carry Law” (SB 11) is in effect on the UHD campus. Any individuals who hold a current and valid License to Carry may carry a concealed handgun on or about their person, where permitted on UHD property. Certain areas of campus have been designated as gun-free areas, and there are notices or signs at those locations. Please refer to the UHD Campus Carry Policy (https://www.uhd.edu/administration/employmentservicesoperations/resources/Documents/PS01A16.pdf) for a list of the areas designated as gunfree and to understand your rights and responsibilities under the policy

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ACADEMIC INTEGRITY (PS 03.A.19 and page 24 of the UHD Student Handbook) UHD code states, “Students must be honest in all academic activities and must not tolerate dishonesty.” Students are responsible for doing their own work and avoiding all forms of academic dishonesty. The most common violations are cheating and plagiarism. Cheating includes, but is not limited to: submitting material that is not your own, using information or devices that are not allowed by the faculty, obtaining and/or using unauthorized material, fabricating information, violating procedures prescribed to protect the integrity of a test or other evaluation exercise, collaborating with others on assignments without the faculty's consent, cooperating with or helping another student to cheat, having another person take an examination in the student's place, altering exam answers and requesting that the exam be re-graded, and communicating with any person during an exam other than the faculty or exam proctor. Plagiarism includes, but is not limited to: directly quoting the words of others without using quotation marks or indented format to identify them, using sources of information (published or unpublished) without identifying them, and paraphrasing materials or ideas of others without identifying the sources. If you are found to be academically dishonest, you will be subject to disciplinary action per UHD student handbook policy. Because scholastic dishonesty harms the individual, all students, and the integrity of the University, policies on scholastic dishonesty will be strictly enforced. Refer to http://www.uhd.edu/library/guides/plagiarism.html for further information. Any violations of academic integrity will result in an automatic zero on the assignment. You will have one week after the grade is posted in Blackboard to come to my office hours to discuss your grade.

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CLASS MANAGEMENT: POLICIES / RULES / GUIDELINES 15.1 KEYS TO SUCCESS: Accounting Research and Writing is a challenging course. This course covers so many different accounting topics, you might not have knowledge in each area. Below are my tips for success.  This class can be frustrating for those who don’t have a strong accounting background. It is important you understand the class is about learning how to solve accounting issues. Getting the wrong answer, evaluating your logic, and trying another approach is part of the process. Many accounting students just want the right answer, but here you will learn how to find the answer and justify your position. I love this textbook! It is written so normal people can understand it. It has lots of examples to help you understand. When you are assigned to read a chapter, you must also complete the “Now Your Try” questions. This will help you tremendously. These will also help you with the quizzes.  The first four chapters of the textbook are fundamental, and most of that work will be done outside of the classroom during the first two weeks of class. Do not get caught behind on these reading. This will prepare you for the major assignments.  Major case studies are due on Friday. We will typically have two weeks to work on the cases. The first week after a case is assigned, you need to perform a bulk of your research, identify authoritative literature, and begin to build your case. The week that a case study is due, you should be substantially complete before class. The Corporate Fellow and I will try and answer questions in class. If you are unprepared, we will not be able to give you feedback. 5

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I know that life can get a little crazy at times. Therefore, I have implemented a late policy for the major case studies. If you do not complete the case by the Friday due date, you have two additional days to complete and submit the assignment late on Sunday for a 10% grade reduction. That will give you the weekend to work on the case. Please note, if you take this option, I will not be available to answer questions over the weekend. So, it is really important that you do your research ahead of time and use the time in class or during my office hours to ask me questions. If for some reason I push back the due date for the whole class, everyone will be subject to the extended due date and late assignments past the new due date will not be accepted. This is due to the tight time constraints for grading in the course. Do not skip class. One of the advantages of the MBA at UHD is the Corporate Fellow. She takes accounting out of the textbook and applies it to real life. If extreme personal circumstances arise during the class (e.g., serious documented illness, death in immediate family, or event of comparable seriousness) you must contact the instructor to discuss and provide evidence corroborating the circumstance. Regularly check your UHD email and Blackboard. This is how I will communicate with you.

15.2 ATTENDANCE: Your failure to attend class (face to face or hybrid), engage course material (online only); or make contact with faculty to adequately explain your absence by the 10th class calendar day of the semester will result in your being administratively dropped from this course. Being dropped from this course may affect your enrollment status and/or your financial aid eligibility. In addition, absences will negatively impact your class participation grade. Attendance is required for this class. See the Attendance & Participation area in Section 11: Assignments. 15.3 LATE ASSIGNMENTS POLICY: Assignments are scheduled at the beginning of the course; therefore, there is no need for late assignments. Any assignment not submitted as scheduled is considered a late assignment. Due to the accelerated nature of this course, I will not be able to accept any resubmission of assignments. However, I will allow students to turn in the major case studies up to two days late after a Friday due date for a 10% reduction in their earned grade. Any assignments not turned in more than two days after the scheduled due date (on Sunday) will earn a zero. If extreme circumstances arise (e.g., serious documented illness, death in immediate family, or event of comparable seriousness) you must contact the instructor with provide evidence. If I decided to push back the scheduled due date as noted in the syllabus, the new date will be the final submission date and late assignments will not be accepted. This is due to the time constraints in the class. Assignment Financial Accounting Research Case Tax Research Case Study

Due Date

Late Due Date (10% Grade Reduction) Friday, November 2, 2018 at Sunday, November 4, 2018 at 11:59 11:59 pm. Friday, November 16, 2018 at Sunday, November 18, 2018 at 11:59 pm 11:59 pm

15.4 MISSED EXAMS: If you miss an exam, you will earn a zero. There are no make-up exams. 15.5 COMMUNICATIONS: All university and class email communication will be sent to your UHD email account. You are responsible for checking your email regularly. The best method to contact me outside of office hours is via email. Please email me at [email protected]. I WILL NOT be checking the Blackboard email/messaging function, as it does not function properly. Email subjects should include the course name “MBA 6314-” and the topic of the email. Your emails should be in a professional format with correct spelling, capitalization, and grammar. I will not discuss complex accounting problems or grades via email. You must visit me in person during my 6

office hours to discuss these topics. If you believe it is a simple issue, you can send me a screen shot of the question to view via email. 15.6 ELECTRONIC DEVICES: Cell phone usage after class has started is considered inappropriate behavior for the classroom. I have found that having access to your phone is a natural distractor. Therefore, you will not be able to use the calculator on your phone. In addition, cell phones must be silenced during class. If you have an emergency or a situation that requires you to have your phone...