Course Syllabus
Contact Information
Course Details
For a list of course activities, scroll to the bottom of this page.
Course Delivery
The format for this course is Synchronous Online. Learning occurs online and in real time, using web-conferencing software for synchronous interaction (Zoom). Live Sessions take place every week.
Course Prerequisites
This course assumes knowledge of the material in introductory financial accounting (ACCT 2113).
Course Materials
- Intermediate Accounting, 11th Edition, by Spiceland, Nelson, Thomas, and Winchel; McGraw-Hill
- Connect access code (includes an electronic version of the entire book).
- Notes packet (Class Notes - ACCT 5232.docx)
- Additional Resources (within Connect)
You must have a Connect access code to complete the assignments and exams. In Canvas, you will see the McGraw-Hill Connect link to the left. Select that link, and you will be taken to Connect.
Program Learning Outcomes (PLO)
Below are the online Master of Accounting Program Learning Outcomes. The specific learning outcomes of this course are aligned with these PLOs to ensure that the course activities and assessments match program goals.
- Students obtain knowledge of and ability to appropriately apply accounting technical authorities.
- Students obtain knowledge of an ability to appropriately apply business concepts.
- Students obtain ability to adequately address novel and/or unfamiliar accounting issues by performing professional research and reporting related results.
- Students obtain understanding of causes of strategic use of financial information and implications thereof.
- Students obtain knowledge of and ability to appropriately apply accounting professional ethical standards.
Course Learning Outcomes (CLO) Alignment
| CLO | Description | PLO |
|---|---|---|
| A | Measure economic activity of a company | 1, 2 |
| B | Prepare a classified balance sheet and understand current assets and current liabilities | 1, 2, 4 |
| C | Prepare a multiple-step income statement and a statement of cash flows | 1, 2, 4 |
| D | Account for special issues related to revenue recognition | 1, 2, 3 |
| E | Account for special issues related to accounts receivable and notes receivable | 1, 2 |
Grades
Breakdown
| Activity | Description | Points/Percentage |
|---|---|---|
| Concept Overview Videos & SmartBook | Video tutorials with questions; Questions from readings | 150 |
| In-Class Quizzes/Participation | Quizzes to assess weekly learning | 50 |
| Homework | Problem sets via Connect | 200 |
| Exams | Exams via Connect | 600 |
| Total | 1,000 |
Scale
| Points | Letter Grade |
|---|---|
| 900–1,000 | A |
| 800–899 | B |
| 700–799 | C |
| 600–699 | D |
| Below 600 | F |
Course Components
Readings
In Canvas, you can find the Learning Objectives being covered each week. You should read the corresponding pages in the book prior to class. When reading the book, be sure to notice the discussion that includes not only how to do accounting but why we do it that way. A solid conceptual understanding makes learning and remembering the details of any discipline much easier.
Concept Overview Videos (COVs)
Watch the assigned Concept Overview Videos (COVs) and answer the graded question at the end of each one. These videos complement the assigned reading. Additional optional COVs are available in the Media Bank in Connect. You can select the COV that matches the Learning Objective of the content you want to learn more about. The assignment list and corresponding Learning Objectives can be found at the end of the syllabus.
SmartBook
SmartBook includes an adaptive learning software. You will be asked a series of questions over topics in the chapter. Based on your confidence in your answer and your ability to answer the questions correctly, you will be guided through the assignment until a sufficient level of mastery is achieved.
In-Class Quizzes and Participation
At the end of most class sessions, students will be placed in groups to complete a quiz over the topic(s) in the current class. During this time, you are expected to actively work with those on your team to earn quiz points. While the class is online, you will find the class more enjoyable and more rewarding the more you participate.
Homework
Homework problems include a variety of types—journal entries, calculations, data visuals, dashboards, real-world analysis, ethics cases, note disclosures, general ledger, and Excel. Each of these assignment types is meant to help you develop specific knowledge and skills needed for a successful career in business. We will cover some parts of the homework problems during class, and the rest of the homework should be completed after class. Be sure to take advantage of Hint videos that are available with many assignments, and visit office hours that are available each week if needed. You can judge your development in the course by noting how well you understand the homework.
Exams
Exams should be taken at the scheduled time. If a student needs to miss an exam for official university-approved activities or for personal reasons (sickness, family emergency, etc.), then the instructor should be notified before the exam period. Exams will be proctored, meaning that you will need to take the exam with your Zoom camera turned on.
Course Policies
Communication
- If you have technical issues using Connect, visit http://mpss.mhhe.com for links to chat or e-mail support or call 1-800-331-5094. They are very good about offering assistance.
- If you have a technical issue using Canvas, click on the "Help" button on the far left navigation bar, and choose your level of support.
- If you have general a general question about the class (assignments, class logistics, due dates, etc.), please send me an email (wthomas@ou.edu). In some cases, it might be helpful if you could send a screenshot of the issue.
- Please contact OU IT at needhelp@ou.edu for any other technical issues.
All email sent by me through Canvas will be sent to the email registered in your name at the University of Oklahoma. If you email me directly, I will respond to the email you sent.
Plagiarism
Plagiarism is the most common form of academic misconduct at OU. There is 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.
University Academic Policies and Student Support
Access the University Academic Policies Document.
Course Summary:
| Date | Details | Due |
|---|---|---|