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ACC 403 – Student Notes

(Prerequisite: ACC 304)

COURSE DESCRIPTION

Covers theory of auditing, including the educational and ethical qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors, as well as the planning and design of an audit program, gathering and summarizing evidence, and evaluating internal control.

INSTRUCTIONAL MATERIALS

Required Resources

Arens, A., Elder, R. J., & Beasley, M. (2014). Auditing and assurance services: an integrated approach (15th ed.). Upper Saddle River, NJ: Pearson Education.

Supplemental Resources

The Institute of Internal Auditors. (2014). Code of Ethics. Retrieved from

https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx

The Journal of Accountancy (2013). Six key risk areas merit attention in 2013 audit cycle. Retrieved from

http://www.journalofaccountancy.com/News/20139293

Public Company Accounting Oversight Board. (2012). Current Trends and Issues in Public Company

Auditing. Retrieved from http://pcaobus.org/News/Speech/Pages/10262012_Franzel.aspx

COURSE LEARNING OUTCOMES

1. Analyze the required generally accepted auditing standards, professional ethics, and legal liability of the auditor.

2. Assess how the Sarbanes-Oxley Act has affected auditing.

3. Evaluate an audit report.

4. Analyze the American Institute of Certified Public Accountants (AICPA) Code of Professional Ethics and apply it to specific auditing situations.

5. Plan and design a generalized audit program.

6. Determine the nature and extent of evidence accumulated to conduct an audit after considering the unique circumstances of an engagement.

7. Evaluate a company’s various risk factors and the related impact to the audit process.

8. Evaluate objectives for conducting audits, and compare management’s and auditors’ responsibilities.

9. Evaluate effective internal controls that minimize audit risk and potentially reduce the risk of fraud.

10. Assess the impact of information technology and the audit process, and the resulting impact to the overall audit plan and program.

11. Apply auditing procedures to various business cycles and transactions.

12. Use technology and information resources to research issues in auditing.

13. Write clearly and concisely about auditing using proper writing mechanics.

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

Preparation

· Reading(s)

· Chapter 1: The Demand for Audit and Other Assurance Services

· Chapter 2: The CPA Profession

Activities

· Introduction Discussion

· Discussion

Evaluation

· Homework

· Chapter 1: Problems 1-17(a-e), 1-19(a-b), and 1-22(a-c)

· Chapter 2: Problems 2-18(a-e), 2-20(a-e), and 2-22(a-h)

Preparation

· Reading(s)

· Chapter 3: Audit Reports

· Chapter 4: Professional Ethics

· e-Activity

· Use the Internet or Strayer Library to research a publically-traded company that received an unqualified audit report from external auditors and faced accusations of reporting false or misleading accounting information. Be prepared to discuss.

Activities

· Discussion

Evaluation

· Quiz 1: Chapters 1 and 2

· Homework

· Chapter 3: Problems 3-25(a-c), 3-28(a-c), and 3-31

· Chapter 4: Problems 4-20(a-f), 4-23(a-d), and 4-26(a-d)

Preparation

· Reading(s)

· Chapter 5: Legal Liability

· Chapter 6: Audit Responsibilities and Objectives

· e-Activity

· Use the Internet or visit the Securities and Exchange Website, located at http://www.sec.gov/, to research at least two (2) sanctions levied against companies that have violated general accounting principles. Be prepared to discuss.

Activities

· Discussion

Evaluation

· Quiz 2: Chapters 3 and 4

· Homework

· Chapter 5: Problems 5-18, 5-20(a-d), and 5-22(a-e)

· Chapter 6: Problems 6-23(a-b), 6-25, and 6-32(a-g)

Preparation

· Reading(s)

· Chapter 7: Audit Evidence

· Chapter 8: Audit Planning and Analytical Procedures

· e-Activity

· Use the Internet or Strayer Library to research at least two (2) companies that have experienced downgrades related to stock performance or bond ratings within the last five (5) years.

Activities

· Discussion

Evaluation

· Quiz 3: Chapters 5 and 6

· Homework

· Chapter 7: Problems 7-29(a-g) and 7-33(a-b)

· Chapter 8: Problems 8-29(a-d) and 8-32(a-b)

· Assignment 1: Auditors and Regulatory Oversight

240

Preparation

· Reading(s)

· Chapter 9: Materiality and Risk

Activities

· Discussion

Evaluation

· Midterm Exam: Chapters 1 through 8

250

Preparation

· Reading(s)

· Chapter 10: Section 404 Audits of Internal Control and Control Risk

· Chapter 11: Fraud Auditing

· e-Activity

· Use the Internet or Strayer Library to research at least two (2) accounting scandals within the past five (5) years. Be prepared to discuss.

Activities

· Discussion

Evaluation

· Quiz 4: Chapter 9

· Homework

· Chapter 10: Problems 10-34(a-b), 10-36(a-c), and 10-38(a-d)

· Chapter 11: Problems 11-24(a-d), 11-27(a-c), and 11-30(a-c)

Preparation

· Reading(s)

· Chapter 12: The Impact of Information Technology on the Audit Process

· Chapter 13: Overall Audit Plan and Audit Program

Activities

· Discussion

Evaluation

· Quiz 5: Chapters 10 and 11

· Homework

· Chapter 12: Problems 12-18(a-d), 12-20(a-d), and 12-24(a-b)

· Chapter 13: Problems 13-23(a-d), 13-24(a-b), and 13-27(a-c)

Preparation

· Reading(s)

· Chapter 14: Audit of the Sales and Collection Cycle: Test of Controls and Substantive Tests of Transactions

· Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Activities

· Discussion

Evaluation

· Quiz 6: Chapters 12 and 13

· Homework

· Chapter 14: Problems 14-23(a-c) and 14-26(a-c)

· Chapter 15: Problems 15-24(a-c) and 15-28(a-f)

· Assignment 2: Audit Planning and Control

280

Preparation

· Reading(s)

· Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

· Chapter 17: Audit Sampling for Tests of Details of Balances

Activities

· Discussion

Evaluation

· Quiz 7: Chapters 14 and 15

· Homework

· Chapter 16: Problems 16-22(a-c), 16-26(a-e), and 16-33(a-c)

· Chapter 17: Problems 17-28(a-c), 17-31(a-e), and 17-33(a-c)

Preparation

· Reading(s)

· Chapter 21: Audit of the Inventory and Warehousing Cycle

· Chapter 24: Completing the Audit

Activities

· Discussion

Evaluation

· Quiz 8: Chapters 16 and 17

· Homework

· Chapter 21: Problems 21-28(a-d), 21-29(a-d), and 21-30(a-b)

· Chapter 24: Problems 24-26(a-c), 24-29(a-d), and 24-32(a-b)

Preparation

· Reading(s): None

Activities

· Discussion

Evaluation

· Final Exam: Chapters 9 through 17, 21, and 24

330

GRADING SCALE – UNDERGRADUATE

Assignment	Total Points	% of Grade
Quizzes (open book with a 1-hour time limit per chapter) 15 chapters, 15 questions per chapter, worth 2 points apiece	450	22%
Homework, 50 problems, worth 5 points apiece	250	12%
Midterm Exam: Chapters 1 through 8 (open book with a 2-hour time limit) Part 1: 25 questions worth 5 points apiece Part 2: 25 questions worth 5 points apiece	250	12%
Final Exam: Chapters 9 through 17, 21 and 24 (open book with a 2-hour time limit per part) Part 1: 25 questions worth 6 points apiece Part 2: 30 questions worth 6 points apiece	330	16%
Assignment 1: Auditors and Regulatory Oversight	240	12%
Assignment 2: Audit Planning and Control	280	14%
Participation (12 discussions worth 20 points apiece)	240	12%
Total	2,040	100%

Points	Percentage	Grade
1,836 – 2,040	90% – 100%	A
1,632 – 1,835	80% – 89%	B
1,428 – 1,631	70% – 79%	C
1,224 – 1,427	60% – 69%	D
Below 1,224	Below 60%	F

ACC 403 – Auditing

© 2015 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 403 STUDENT GUIDE 1156 (5-12-15) Page 6 of 16

Assignment 1: Auditors and Regulatory Oversight

Due Week 4 and worth 240 points

The Securities and Exchange Commission (SEC) regulates public companies. The SEC has found that some of these companies have violated GAAP by using creative accounting practices to mislead investors and creditors regarding the health of their company.

Use the Internet or Strayer Library to research a recent accounting scandal within the last five (5) years where the SEC accused public companies of accounting irregularities.

Write a three to four (3-4) page paper in which you:

1. Analyze the audit report that the CPA firm issued. Ascertain the legal liability to third parties who relied on financial statements under both common and federal securities laws. Justify your response.

2. Speculate on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.

3. Compare the responsibility of both management and the auditor for financial reporting, and give your opinion as to which party should have the greater burden. Defend your position.

4. Analyze the sanctions available under SOX, and recommend the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Provide a rationale for your response.

5. Use at least two (2) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.

Your assignment must follow these formatting requirements:

· Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.

· Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

· Analyze the required generally accepted auditing standards, professional ethics, and legal liability of the auditor.

· Assess how the Sarbanes-Oxley Act has affected auditing.

· Evaluate an audit report.

· Evaluate objectives for conducting audits, and compare management’s and auditors’ responsibilities.

· Use technology and information resources to research issues in auditing.

· Write clearly and concisely about auditing using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 240	Assignment 1: Auditors and Regulatory Oversight
Criteria	Unacceptable Below 60% F	Meets Minimum Expectations 60-69% D	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Analyze the audit report that the CPA firm issued. Ascertain the legal liability to third parties who relied on financial statements under both common and federal securities laws. Justify your response. Weight: 20%	Did not submit or incompletely analyzed the audit report that the CPA firm issued. Did not submit or incompletely ascertained the legal liability to third parties who relied on financial statements under both common and federal securities laws. Did not submit or incompletely justified your response.	Insufficiently analyzed the audit report that the CPA firm issued. Insufficiently ascertained the legal liability to third parties who relied on financial statements under both common and federal securities laws. Insufficiently justified your response.	Partially analyzed the audit report that the CPA firm issued. Partially ascertained the legal liability to third parties who relied on financial statements under both common and federal securities laws. Partially justified your response.	Satisfactorily analyzed the audit report that the CPA firm issued. Satisfactorily ascertained the legal liability to third parties who relied on financial statements under both common and federal securities laws. Satisfactorily justified your response.	Thoroughly analyzed the audit report that the CPA firm issued. Thoroughly ascertained the legal liability to third parties who relied on financial statements under both common and federal securities laws. Thoroughly justified your response.
2. Speculate on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit. Weight: 15%	Did not submit or incompletely speculated on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.	Insufficiently speculated on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.	Partially speculated on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.	Satisfactorily speculated on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.	Thoroughly speculated on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.
3. Compare the responsibility of both management and the auditor for financial reporting, and give your opinion as to which party should have the greater burden. Defend your position. Weight: 20%	Did not submit or incompletely compared the responsibility of both management and the auditor for financial reporting; did not submit or incompletely gave your opinion as to which party should have the greater burden. Did not submit or incompletely defended your position.	Insufficiently compared the responsibility of both management and the auditor for financial reporting; insufficiently gave your opinion as to which party should have the greater burden. Insufficiently defended your position.	Partially compared the responsibility of both management and the auditor for financial reporting; partially gave your opinion as to which party should have the greater burden. Partially defended your position.	Satisfactorily compared the responsibility of both management and the auditor for financial reporting; satisfactorily gave your opinion as to which party should have the greater burden. Satisfactorily defended your position.	Thoroughly compared the responsibility of both management and the auditor for financial reporting; thoroughly gave your opinion as to which party should have the greater burden. Thoroughly defended your position.
4. Analyze the sanctions available under SOX, and recommend the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Provide a rationale for your response. Weight: 20%	Did not submit or incompletely analyzed the sanctions available under SOX; did not submit or incompletely recommended the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Did not submit or incompletely provided a rationale for your response.	Insufficiently analyzed the sanctions available under SOX; insufficiently recommended the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Insufficiently provided a rationale for your response.	Partially analyzed the sanctions available under SOX; partially recommended the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Partially provided a rationale for your response.	Satisfactorily analyzed the sanctions available under SOX; satisfactorily recommended the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Satisfactorily provided a rationale for your response.	Thoroughly analyzed the sanctions available under SOX; thoroughly recommended the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Thoroughly provided a rationale for your response.
5. 2 references (or number in the assignment) Weight: 5%	No references provided	Does not meet the required number of references, and / or references are of poor quality.	Meets the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
6. Writing Mechanics, Grammar, and Formatting Weight: 5%	Serious and persistent errors in grammar, spelling, punctuation, or formatting.	Numerous errors in grammar, spelling, and punctuation.	Partially free of errors in grammar, spelling, punctuation, or formatting.	Mostly free of errors in grammar, spelling, punctuation, or formatting.	Error free or almost error free grammar, spelling, punctuation, or formatting.
7. Appropriate use of APA in-text citations and reference section (if applicable, might not apply to some 100 level courses such as ACC100) Weight: 5%	Lack of in-text citations and / or lack of reference section.	In-text citations and references are given, but not in APA format.	In-text citations and references are provided, but they are only partially formatted correctly in APA style.	Most in-text citations and references are provided, and they are generally formatted correctly in APA style.	In-text citations and references are error free or almost error free and consistently formatted correctly in APA style.
8. Information Literacy/Integration of Sources Weight: 5%	Serious errors in the integration of sources, such as intentional or accidental plagiarism, or failure to use in-text citations.	Sources are rarely integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are partially integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are mostly integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are consistently integrated using effective techniques of quoting, paraphrasing, and summarizing.
9. Clarity and Coherence of Writing Weight: 5%	Information is confusing to the reader and fails to include reasons and evidence that logically support ideas.	Information is somewhat confusing with not enough reasons and evidence that logically support ideas.	Information is partially clear with minimal reasons and evidence that logically support ideas.	Information is mostly clear and generally supported with reasons and evidence that logically support ideas.	Information is provided in a clear, coherent, and consistent manner with reasons and evidence that logically support ideas.

Assignment 2: Audit Planning and Control

Due Week 8 and worth 280 points

It is common industry knowledge that an audit plan provides the specific guidelines auditors must follow when conducting an external audit. External public accounting firms conduct external audits to ensure outside stakeholders that the company’s financial statements are prepared in accordance with generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS) standards.

Use the Internet to select a public accounting company that appeals to you. Imagine that you are a senior partner in a public accounting firm hired to complete an audit for the chosen public company.

Write a four to six (4-6) page paper in which you:

1. Outline the critical steps inherent in planning an audit and designing an effective audit program. Based upon the type of company selected, provide specific details of the actions that the company should undertake during planning and designing the audit program.

2. Examine at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Identify the accounts that you would test, and select at least three (3) analytical procedures that you would use in your audit.

3. Analyze the balance sheet and income statement of the company that you have selected, and outline your method for evidence collection which should include, but not be limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.

4. Discuss the audit risk model, and ascertain which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Justify your response.

5. Assuming that the end result is an unqualified audit report, outline the primary responsibilities of the audit firm after it issues the report in question.

6. Use at least two (2) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.

Your assignment must follow these formatting requirements:

The specific course learning outcomes associated with this assignment are:

· Plan and design a generalized audit program.

· Determine the nature and extent of evidence accumulated to conduct an audit after considering the unique circumstances of an engagement.

· Evaluate a company’s various risk factors and the related impact to the audit process.

· Evaluate effective internal controls that minimize audit risk and potentially reduce the risk of fraud.

· Use technology and information resources to research issues in auditing.

· Write clearly and concisely about auditing using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 280	Assignment 2: Audit Planning and Control
Criteria	Unacceptable Below 60% F	Meets Minimum Expectations 60-69% D	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Outline the critical steps inherent in planning an audit and designing an effective audit program. Based upon the type of company selected, provide specific details of the actions that the company should undertake during planning and designing the audit program. Weight: 15%	Did not submit or incompletely outlined the critical steps inherent in planning an audit and designing an effective audit program. Did not submit or incompletely provided specific details of the actions that the company should undertake during planning and designing the audit program, based upon the type of company selected.	Insufficiently outlined the critical steps inherent in planning an audit and designing an effective audit program. Insufficiently provided specific details of the actions that the company should undertake during planning and designing the audit program, based upon the type of company selected.	Partially outlined the critical steps inherent in planning an audit and designing an effective audit program. Partially provided specific details of the actions that the company should undertake during planning and designing the audit program, based upon the type of company selected.	Satisfactorily outlined the critical steps inherent in planning an audit and designing an effective audit program. Satisfactorily provided specific details of the actions that the company should undertake during planning and designing the audit program, based upon the type of company selected.	Thoroughly outlined the critical steps inherent in planning an audit and designing an effective audit program. Thoroughly provided specific details of the actions that the company should undertake during planning and designing the audit program, based upon the type of company selected.
2. Examine at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Identify the accounts that you would test, and select at least three (3) analytical procedures that you would use in your audit. Weight: 15%	Did not submit or incompletely examined at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Did not submit or incompletely identified the accounts that you would test; did not submit or incompletely selected at least three (3) analytical procedures that you would use in your audit.	Insufficiently examined at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Insufficiently identified the accounts that you would test; insufficiently selected at least three (3) analytical procedures that you would use in your audit.	Partially examined at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Partially identified the accounts that you would test; partially selected at least three (3) analytical procedures that you would use in your audit.	Satisfactorily examined at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Satisfactorily identified the accounts that you would test; satisfactorily selected at least three (3) analytical procedures that you would use in your audit.	Thoroughly examined at least two (2) performance ratios that you would use in order to determine which analytical tests to perform. Thoroughly identified the accounts that you would test; thoroughly selected at least three (3) analytical procedures that you would use in your audit.
3. Analyze the balance sheet and income statement of the company that you have selected, and outline your method for evidence collection which should include, but not be limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence. Weight: 15%	Did not submit or incompletely analyzed the balance sheet and income statement of the company that you have selected; did not submit or incompletely outlined your method for evidence collection which included, but was not limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.	Insufficiently analyzed the balance sheet and income statement of the company that you have selected; insufficiently outlined your method for evidence collection which included, but was not limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.	Partially analyzed the balance sheet and income statement of the company that you have selected; partially outlined your method for evidence collection which included, but was not limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.	Satisfactorily analyzed the balance sheet and income statement of the company that you have selected; satisfactorily outlined your method for evidence collection which included, but was not limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.	Thoroughly analyzed the balance sheet and income statement of the company that you have selected; thoroughly outlined your method for evidence collection which included, but was not limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.
4. Discuss the audit risk model, and ascertain which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Justify your response. Weight: 15%	Did not submit or incompletely discussed the audit risk model; did not complete or incompletely ascertained which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Did not submit or incompletely justified your response.	Insufficiently discussed the audit risk model; insufficiently ascertained which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Insufficiently justified your response.	Partially discussed the audit risk model; partially ascertained which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Partially justified your response.	Satisfactorily discussed the audit risk model; satisfactorily ascertained which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Satisfactorily justified your response.	Thoroughly discussed the audit risk model; thoroughly ascertained which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Thoroughly justified your response.
5. Assuming that the end result is an unqualified audit report, outline the primary responsibilities of the audit firm after it issues the report in question. Weight: 15%	Did not submit or incompletely outlined the primary responsibilities of the audit firm after it issues the report in question, assuming that the end result is an unqualified audit report.	Insufficiently outlined the primary responsibilities of the audit firm after it issues the report in question, assuming that the end result is an unqualified audit report.	Partially outlined the primary responsibilities of the audit firm after it issues the report in question, assuming that the end result is an unqualified audit report.	Satisfactorily outlined the primary responsibilities of the audit firm after it issues the report in question, assuming that the end result is an unqualified audit report.	Thoroughly outlined the primary responsibilities of the audit firm after it issues the report in question, assuming that the end result is an unqualified audit report.
6. 2 references (or number in the assignment) Weight: 5%	No references provided	Does not meet the required number of references, and / or references are of poor quality.	Meets the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
7. Writing Mechanics, Grammar, and Formatting Weight: 5%	Serious and persistent errors in grammar, spelling, punctuation, or formatting.	Numerous errors in grammar, spelling, and punctuation.	Partially free of errors in grammar, spelling, punctuation, or formatting.	Mostly free of errors in grammar, spelling, punctuation, or formatting.	Error free or almost error free grammar, spelling, punctuation, or formatting.
8. Appropriate use of APA in-text citations and reference section (if applicable, might not apply to some 100 level courses such as ACC100) Weight: 5%	Lack of in-text citations and / or lack of reference section.	In-text citations and references are given, but not in APA format.	In-text citations and references are provided, but they are only partially formatted correctly in APA style.	Most in-text citations and references are provided, and they are generally formatted correctly in APA style.	In-text citations and references are error free or almost error free and consistently formatted correctly in APA style.
9. Information Literacy/Integration of Sources Weight: 5%	Serious errors in the integration of sources, such as intentional or accidental plagiarism, or failure to use in-text citations.	Sources are rarely integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are partially integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are mostly integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are consistently integrated using effective techniques of quoting, paraphrasing, and summarizing.
10. Clarity and Coherence of Writing Weight: 5%	Information is confusing to the reader and fails to include reasons and evidence that logically support ideas.	Information is somewhat confusing with not enough reasons and evidence that logically support ideas.	Information is partially clear with minimal reasons and evidence that logically support ideas.	Information is mostly clear and generally supported with reasons and evidence that logically support ideas.	Information is provided in a clear, coherent, and consistent manner with reasons and evidence that logically support ideas.

ACC 403 – Assignments and Rubrics

Weekly Course Schedule

The purpose of the course schedule is to give you, at a glance, the required preparation, activities, and evaluation components of your course. For more information about your course, whether on-ground or online, access your online course shell.

The expectations for a 4.5 credit hour course are for students to spend 13.5 hours in weekly work. This time estimate includes preparation, activities, and evaluation regardless of the delivery mode.

Instructional Materials

In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability.

Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course.

Strayer students are encouraged to purchase their course materials through the Strayer Bookstore http://www.strayerbookstore.com. If a lab is required for the course, the Strayer Bookstore is the only vendor that sells the correct registration code so that Strayer students may access labs successfully.

Discussions

To earn full credit in an online threaded discussion, students must have one original post and a minimum of one other post per discussion thread.

Please note: Material in the online class will be made available three weeks at a time to allow students to work ahead, however, faculty will be focused on and responding only to the current calendar week. As it is always possible that students could lose their work due to unforeseen circumstances, it is a best practice to routinely save a working draft in a separate file before posting in the course discussion area. Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours.

Tests

Tests (quizzes, midterm and final exams, essay exams, lab tests, etc.) are available for student access and completion through the online course shell. Check the online course shell to determine how students are expected to take the tests. Do not change these questions or their point values in any way. This disrupts the automated grade book preset in the online course shell.

· Online students are to complete the test by Monday 9:00 a.m. Details regarding due dates are posted in the Blackboard Calendar tool.

· On-ground students are to complete the tests after the material is covered and before the next class session.

Assignments

A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric.

Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable.

Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell.

Resources

The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions.

Technical support is available for the following:

· For technical questions, please contact Strayer Online Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999.

· For concerns with your class, please access the Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact the IT Help Desk at (866) 610-8123 or at mailto:[email protected].

TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions.

The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies.