Course Syllabus
Contact Information
Course Details
For a list of course activities, scroll to the bottom of this page.
Course Prerequisites
Graduate student standing and 24 hours of accounting (including Intermediate I and II). Students who doubt the quality of their financial accounting background should see me early in the term.
Course Materials
Required
- FASB Learning Guide – Online (Links to an external site.)
- Readings and cases – Accessed via CANVAS, the internet (e.g., the FASB Accounting Standards Codification and IASB, eIFRS). Access to an intermediate text to review selected topics may also be useful.
- Access to FASB, Accounting Standards Codification can be obtained via the internet (http://aaahq.org/ascLogin.cfm) (Links to an external site.) using the following credentials:
Username –AAA51109
Password – 3MNkv5S
- Access to FASB, Accounting Standards Codification can be obtained via the internet (http://aaahq.org/ascLogin.cfm) (Links to an external site.) using the following credentials:
- Access to IASB, eIFRS can be obtained through the internet. You can join the International Association for Accounting Education and Research as a student for $30. This will grant you access to all of the eIFRS. This can be found at http://www.iaaer.org/public/join_iaaer (Links to an external site.). Make sure to sign up as a student for the reduced rate.
Optional
Skills for Accounting and Auditing Research: FASB Codification and eIFRS, Shelby Collins, 3rd edition, Cambridge Business Publishers, ISBN: 978-1-61853-177-3 (Links to an external site.).
Grades
Breakdown
| Percentage | ||
|---|---|---|
| Final Exam | The final exam will be an at-home case similar to the ones completed with your groups. The answer you submit should be as complete as possible. | 40% |
| Formal Team Case Write-ups | Each team is required to submit formal case analyses and present the case analysis to the class. |
40% |
| Quizzes | There will be quizzes in the early part of the class that you will take outside of class. | 10% |
| Individual & Class Participation | Part of your participation will be individual. The other class participation grade is embedded in your group assignment grade. | 10% |
| Total | 100% |
Scale
A = 90.0% to 100.0%
B = 80.0% to <90.0%
C = 70.0% to <80.0%
D = 60.0% to <70.0%
F = 00.0% to <60.0%
Course Components
Exams
There will be one exam:
- Final: The final exam will be an at-home exam that will have a case component similar to the ones completed with your groups and a few essay questions. The at-home exam is to be completed by each student independently. Collusion with other students, other faculty, or anyone else is academic misconduct and will be treated accordingly. The exam is to be submitted on Canvas.
**NOTE: Late exams incur a penalty of 5% of the points you earn for each hour it is late.
Group Assignments & Group Participation
Most but not all of the non-exam assignments in this class will be performed by teams of students. Some assignments will be completed entirely during class while others will require group members to collaborate outside of class. There will be some assignments that require presentations of your findings to your class. Team members will be determined in the first week of class. Each member will get the same grade on the team assignments unless you fail to participate. However, your overall group assignment grade for the course will also reflect my evaluation of your individual contribution to your group, which is based primarily on peer evaluations prepared by each group member. No late group assignments will be accepted.
Each team is required to submit formal case analyses on their required due dates.
Individual Quizzes & Participation in Live Sessions
As stated earlier, a substantial portion of the class will be interactive. Students tend to learn more when they are active rather than passive in class. Part of your participation will be individual. I assume all of you will attend all class sessions; you will lose points for any unexcused absences, and depending on the topic of the session, those with excused absences might be required to perform some sort of make-up assignment in order to avoid losing points. While class attendance is important, you must do more than simply attend class to earn the participation points. You can maximize this portion of your grade by attending class (absent group members do not get credit for in-class exercises) and by diligently studying the day's assignment.
There are two ways in which you can earn points for the Live Session. Remember, these Live Sessions will count toward your final grade.
1. Participate Live: Each week we will have assignments to turn in live that will have your name on it to receive credit.
2. Make-Up (Watch Recording-Submit Written Summary): In the event that your work or personal schedule makes it impossible for you to attend, review the recording of the Live Session then write a 1-2 page summary of the Live Session from your perspective. Click on the red "Submit Assignment" button at the top of the Live Session page and type (or copy/paste) your summary into the text field.
Note: Be sure to utilize option 1 or 2 for each of the Live Sessions to receive full points. Regardless of when the session occurred, you must post your response based on option 1 or 2.
Course Policies
Communication
The best way to contact me is by email (emshough@ou.edu). Generally I will respond to emails each day within 24 hours, but on the weekends I may take a little longer.
Late Policy
Late exams incur a penalty of 5% of the points you earn for each hour it is late.
University Academic Policies and Student Support
Course Catalog
Search the OU Course Catalog.
Student Handbook
Please familiarize yourself with the OU Student Handbook.
Online Library
Access digital materials and other resources at OU Libraries.
Academic Misconduct
In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook.
It is the responsibility of each student to be familiar with the definitions, policies, and procedures concerning academic misconduct. The Student Code is available from the Office of the Vice President for Student Affairs, and is contained in the Student's Guide to Academic Integrity.
This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.
Plagiarism
Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism.
For more information about plagiarism, watch this video and then take this short course offered by University Libraries.
Reasonable Accommodation for Disabilities
The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.
Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course.
If you have a disability and you would like to make a request for reasonable accommodation, please see the Graduate Student Handbook or get in touch with the Accessibility and Disability Resource Center.
Adjustments for Pregnancy/Childbirth Related Issues
Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Learn more about the rights of pregnant and parenting students by consulting the FAQ sheets provided by the Institutional Equity Office.
Title IX Resources
For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24/7, counseling services, mutual no contact orders, scheduling adjustments, and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office at 405-325-2215 (8-5, M-F) or OU Advocates at 405-615-0013 (24/7) to learn more or to report an incident.
Religious Holidays
It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.
Copyright Policy
It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent. The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.
Registration and Withdrawal
If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the coursework without doing the required paperwork, your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course. Deadlines are shown in the Academic Calendar, which is available from the Office of the Registrar.
Student Grievances
In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.
Course Summary:
| Date | Details | Due |
|---|---|---|