ACC 499 - Accounting Undergrad Capstone
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ACC499StudentGuide.docx|
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ACC 499 – Undergraduate Accounting Capstone |
COURSE DESCRIPTION
This course provides students opportunities for analysis, synthesis, prescription, and application of accounting concepts. Students will apply critical-thinking and decision-making skills to real-world business cases involving complex accounting decisions.
INSTRUCTIONAL MATERIALS
Required Resources
1. J.M. Whalen, J.P. Jones, D.P. Pajach. 2017. Intermediate Accounting: Reporting and Analysis (2nd ed.). Mason, OH: Cengage Learning.
2. Peregrine Academics access code: Students should follow the instructions in at the end of the course guide in order to take the assessment between weeks 9 through 11.
Supplemental Resources
1. S. Bartoletti. 2012. The missing piece in liquidity calculations. Journal of Accountancy, 213(4), 34-37. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=78352841&site=ehost-live&scope=site
2. S.T. Petra, N.T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy, 213(2), 44-48. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=70861424&site=ehost-live&scope=site
3. K. Tysiac. 2012. Corporate governance best practices 10 years after SOX. Journal of Accountancy, 214(1), 24-26. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=79172357&site=ehost-live&scope=site
4. The Institute of Internal Auditors. 2017. Code of Ethics. https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Code -of-Ethics.aspx
5. Access Strayer University’s Online Library at https://research.strayer.edu or iCampus University Library Research page at https://icampus.strayer.edu/library/research
COURSE LEARNING OUTCOMES
1. Apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles.
2. Evaluate organization culture and internal controls to ensure that financial statements are presented fairly, not deceptively or fraudulently.
3. Determine the appropriateness of decision making in terms of professional standards and ethics.
4. Apply advanced federal taxation concepts to business situations.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
|
Week |
Preparation, Activities, and Evaluation |
Points |
|
1 |
Preparation · Reading(s) · Chapter 20: Accounting for Leases · Chapter 20, Case C20-13: Ethics and Leasing Activities · Academic Integrity Quiz for Students (ungraded) · Introduction Discussion · Discussions Evaluation · None |
10 20 |
|
2 |
Preparation · Reading(s) · Chapter 15: Contributed Capital · Chapter 15, Case C15-8: Compensatory Share Option Plans Activities · Discussions Evaluation · None |
20 |
|
3 |
Preparation · Reading(s) · Chapter 13: Investments and Long-Term Receivables · Chapter 13, Case C13-7: Ethics and Investments Activities · Discussions Evaluation · Assignment 1: Amazon.com Business Combinations and Financial Results Analysis |
20
120 |
|
4 |
Preparation · Reading(s) · Chapter 11: Depreciation, Depletion, Impairment and Disposal · Appendix C: List of the Official Pronouncements of the International Accounting Standard Board (IASB) Activities · Discussions Evaluation · None |
20 |
|
Week |
Preparation, Activities, and Evaluation |
Points |
|
5 |
Preparation · Reading(s) · Chapter 19: Accounting for Post-Employment Benefits · Chapter 19, Case C19-8: OPRB Issues
Activities · Discussions Evaluation · Midterm Exam: Part I & Part II: Chapters 20, 15, 13 & 11 |
20
120 |
|
6 |
Preparation · Reading(s) · “Encouraging the Reporting of Misconduct”, located at: https://na.theiia.org/about-us/Public%20Documents/AFC-Report-Encouraging-the-Reporting-of-Misconduct-1117.pdf (www.thecaq.org) · “The CPA’s Role is Addressing Cybersecurity Risk”, located at: https://www.thecaq.org/cpas-role-addressing-cybersecurity-risk · NBC Learn Videos: · Equifax, Yahoo CEOs Face Questions on Capitol Hill · Facebook reveals Security Breach Affects up to 50 Million Accounts · Equifax: Personal Data for Millions of Americans Potentially Exposed Activities · Discussions Evaluation · None |
20 |
|
7 |
Preparation · Reading(s) · Chapter 7: Inventories: Cost Measurement and Flow Assumptions · Chapter 7, Case C7-6: Interpretation of GAAP and Ethical Issues Activities · Discussions Evaluation · Assignment 2: Litigation, Censures, and Fines |
20
140 |
|
Week |
Preparation, Activities, and Evaluation |
Points |
|
8 |
Preparation · Reading(s) · AICPA Code of Professional Conduct (www.aicpa.org) · “Ethics rule will require CPAs to discuss suspected illegal acts with clients.” Located at: https://www.thetaxadviser.com/issues/2018/feb/ethics-rule-suspected-illegal-acts-clients.html
Activities · Discussions Evaluation · None |
20 |
|
9 |
Preparation · Reading(s) · Guide to Internal Control Over Financial Reporting (www.thecaq.org) Activities · Discussion Evaluation · Peregrine Assessment (This is the first week the Peregrine Assessment can be taken.) |
20
60 |
|
10 |
Preparation · Reading(s) · Chapter 18: Accounting for Income Taxes · Chapter 18, Case C18-5: Deferred Tax Assets and Liabilities Activities · Discussions Evaluation · Peregrine Assessment (The assessment can be taken in this week.) · Assignment 3: Capstone Research Project |
20
210 |
|
11 |
Preparation · Reading(s): None Activities · Discussions Evaluation · Peregrine Assessment (The assessment can be taken in this week.) · Final Exam: Chapters 19, 7, & 18 |
20
120 |
GRADING SCALE – UNDERGRADUATE
|
Assignment |
Total Points |
% of Grade |
|
Assignment 1: Amazon.com Business Combinations and Financial Results Analysis |
120 |
12% |
|
Assignment 2: Litigation, Censures, and Fines |
140 |
14% |
|
Assignment 3: Capstone Research Project |
210 |
21% |
|
Midterm Exam (open book with a 2-hour time limit) Part I: Chapters 20 and 15; 25 questions, worth 2.4 points each Part II: Chapters 13 and 11; 25 questions, worth 2.4 points each |
120 |
12% |
|
Final Exam (open book with a 2-hour time limit) Chapters 19, 7, & 18; 40 questions, worth 3 points each |
120 |
12% |
|
Peregrine Assessment |
60 |
6% |
|
Participation (Introduction Discussion (10 points) and Weekly Discussions in all Weeks 1-11 (20 points each). |
230 |
23% |
|
Totals |
1,000 |
100% |
|
Points |
Percentage |
Grade |
|
900-1,000 |
90% – 100% |
A |
|
800-899 |
80% – 89% |
B |
|
700-799 |
70% – 79% |
C |
|
600-699 |
60% – 69% |
D |
|
Below 600 |
Below 60% |
F |
Attendance Policy:
This course uses the Peregrine platform for lab work. Peregrine does not directly record attendance, but attendance is recorded when you submit your work to the assignment in Blackboard.
© 2019 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.
ACC 499 STUDENT GUIDE FINAL 1194 (03-04-2019) Page 1 of 5
