Syllabus for 1306ACCT4957380

Faculty Contact Information Faculty Contact Information Ron Jastrzebski, CPA Phone 708-703-6537 (Monday - Friday 8 AM - 10 PM Central Time) Email: Ronald.Jastrzebski@faculty.umuc.edu

Course Materials Click here to view the required and recommended materials to be purchased and to access ordering information.

Course Description (Intended as a final, capstone course to be taken in a student's last 15 credits.) Prerequisites: ACCT 311, 321, and 422 and BMGT 364. An intensive study of accounting that integrates knowledge gained through previous coursework and experience and builds on that conceptual foundation through integrative analysis, practical application, and critical thinking. The aim is to use current technology, research, and analytical tools proficiently to perform accounting and business functions, work collaboratively, facilitate decision making, and communicate to financial and nonfinancial audiences. Focus is on researching and analyzing emerging issues in accounting, business transactions, and financing. Students may receive credit for only one of the following courses: ACCT 495 or ACCT 498C. Course Goals/Objectives After completing this course, you should be able to

synthesize accounting knowledge and techniques acquired in previous courses to effectively resolve complex accounting issues research, analyze, and review financial and business data by applying accounting and business principles and standards to assess domestic and global financial and business reporting develop a personal career plan involving professional certifications, professional development, and networking proficiently use current technology and research and analytical tools to perform accounting and business functions, work collaboratively, facilitate decision making, and communicate with financial and nonfinancial audiences use critical thinking to identify, explore, and evaluate emerging ethical issues and dilemmas in accounting and business

Course Introduction As business has continued to globalize, accounting has become more diverse and complex. The need for standardization of accounting standards has increased, as has the demand for those who are skilled in the use of cross-border financial information. IFRS is part of our language. As professionals, we each network both in an interdisciplinary manner and across various organizations and entities. Additionally, our knowledge is based on continuous learning, research, and the ability to prepare deliverables and communicate. We seek a balance of gathering and sharing information while following ethical and professional practices and behavior. This course uses case studies, problems, and questions to assist you as you build a greater understanding of the environment that impacts organizations, accounting, and auditing. You will address emerging issues and analyze financial statements. You will examine strategies and accounting methods related to accounting and auditing, including corporation social responsibility, IFRS, transfer pricing, and international taxation. The course schedule in this syllabus provides weekly reading assignments and homework problems for discussion. Be sure to observe the required due dates for reading assignments, projects, homework, and deliverables. Effective writing is an important part of the UMUC curriculum. The written assignment for this course will help you develop effective writing skills. You will be challenged to analyze basic accounting research information, apply it to a management topic, and present your findings. ACCT 495 builds on the accounting curriculum and interdisciplinary work. Critical thinking, analysis, problem solving, and communication are key tasks in ACCT 495. You will research and discuss real-life business activity to illustrate and consider accounting practices and procedures in the global environment. Current issues including taxation and transfer pricing as well as regulation, both domestically and globally, will be discussed. Technology use includes word processing, spreadsheets, and research through the use of the Internet. Ethics and fraud will be discussed both in terms of prevention, internal control, and detection. You are encouraged to join professional organizations to expand your networks. ACCT 495 requires you to be in the final 15 credit hours of your degree program, having completed ACCT 311, ACCT 321, ACCT 422, and BMGT 364. ACCT 495 may serve those of you preparing for the CPA exam, as it builds on the interdisciplinary perspective required for accounting and auditing professionals in our ever-changing environment. Research, ethics, and investigation skills are emphasized. This course is a synthesis of all the fields of accounting, including:

financial accounting managerial accounting auditing and attestation taxation performance management consulting

You will apply this synthesized body of knowledge to a variety of business cases. This course emphasizes communication of financial information and risk management. Coverage of the evolving role of accounting, research and reporting, strategy, auditing, and internal or external consulting is accomplished in five modules.

Grading Information and Criteria Grading Criteria This course consists of the following graded items:

Participation in Weekly Conferences 15% Case 1 20% Case 2 20% Case 3 20% FASB Project 25% Total 100% Grading Scale The grading scale, based on 100 points, is as follows: A B C D F = = = = = 90-100 points 80-89 points 70-79 points 60-69 points 0-59 points

Due Dates: Assignments are to be submitted by 11:59 p.m. (EST) on the due date listed in the Course Schedule. No late assignments or postings will be accepted without prior approval of the professor. Do not risk being late. Turn work in early. Work over the weekends! Ask questions, but again, no late assignments accepted. As this is an online section: Online Participation: Participation is not optional. It is mandatory. The only way that a student may earn participation points is by responding to main topics & classmates responses in Conferences as assigned. To earn full credit, you should make at least two substantive and relevant responses in each conference. Me too and I agree responses are not adequate. Academic Honesty: All assignments are to be completed using only resources authorized by your professor. Submissions should include only your work unless properly cited in APA format and following instructions provided by your professor.

Participation By registering for a Web-based course, you have made a commitment to participate in your course conferences as well as other online activities. Please plan to participate regularly. Participation for this course is defined as proactive discussion in weekly conferences and discussion questions. This requires you to actively reflect on weekly module and textbook readings and to develop original ideas in your responses. You are expected to demonstrate critical thinking and your understanding of the content in the assigned readings as they relate to the issues identified in the conference discussion. You are expected to make your own contribution in a main topic as well as respond with value-added comments to at least two of your classmates. You are encouraged to respond to other students as well as to your instructor. You will note in the grading policy that your online conference participation counts significantly toward your final grade.

You are expected to adhere to the general rules of online etiquette. To prepare to use the online conferences, you should read the notes on WebTycho Participation and Online Etiquette. Keep those notes handy; you may need to refer to them during the semester. Final Examination This capstone course is based on communication, including discussion and written deliverables. THERE IS NO FINAL EXAM FOR THIS COURSE

Additional Information
****************************************************************************** Effective Writing for Accountants; APA guidance If you are majoring in accounting, two books for ACCT 495, the capstone, may help you now: Effective Writing, 9/E May & May 2011 | Prentice Hall | Published by Pearson Prentice Hall ISBN-10: 0-13-256724-5| ISBN-13: 978-0-13-256724-4 Pocket Guide to APA Style, 4th Edition Robert Perrin ISBN10: 0-495-91263-8, ISBN13: 978-0-495-91263-7 176 Pages | 2011 | Published by Cengage; available at many bookstores; available online ****************************************************************************** UMUC Career Services, Critical Thinking, Effective Writing: helpful links UMUC students and alum should consider UMUC Career Services for resume assistance, job search specifics, and e-mail alerts: http://www.umuc.edu/students/support/careerservices/ See the "Federal Job Search" and other key links UMUC's EWC / Effective Writing Center has a link on the Web Tycho Log on page; they will review your paper and provide specific assistance. This is not 'proof reading' and you must allow time but please investigate: http://www.umuc.edu/students/support/writing/ ****************************************************************************** Technology resources: Your work in this class will require, at a minimum, MS Word and, for calculations, MS Excel. Using Excel to create and present solutions to problems is an important skill as is using Word for papers, reports, and presentations. MS Power Point may be required for projects as well. MS Access is not often used but in our Auditing courses we often have the ACL and / or the IDEA software, based on MS Access. Specific programs such as MS Project Manager are used in some AIS courses at UMUC. Our software packages include Peachtree, QuickBooks, and MS Dynamics (formerly Great Plains). If you have any questions on the use of software or access to programs, please inquire of your professor. Access to both MS Office and a PC computer is expected in most UMUC courses. If you do not have MS Office you may explore the Google Documents system, and, separately, the viewers available atwww.microsfoft.com to assist you in your work. Critical Thinking resources: If you have ever been asked to review an article or 'demonstrate' critical thinking skills, in the job interview, for a class, or for work, look at web site http://www.criticalthinking.org/

Consider purchasing one or two booklets: 1. http://www.criticalthinking.org/store-page.cfm?P=products&ItemID=156&catalogID=224&cateID=132 A. Access and print out the 'free sample' B. Consider a purchase; want a second book? 2. http://www.criticalthinking.org/store-page.cfm?P=products&itemID=171&cateID=132&catalogID=224 A. Access and print out the 'free sample' B. Miniature Guide to Critical Thinking: Concepts & Tools (for ACCT 495 capstone class) C. Purchasing now could help you in any major and any class - check out the free samples and decide - online purchase from www.criticalthinking.org Accounting Majors - your resume - professional organizations and networking Accounting majors at UMUC are eligible to join the Maryland Association of CPAs at no cost. www.macpa.org has several sites including Tomorrow's CPA and CPA Island (in Second Life). Networking opportunities now and upon graduation. Click the link to explore. The Institute of Internal Auditors (IIA) sponsors the Certified Internal Auditor program. Notice that some federal job postings mention the CPA or the CIA as credentials. Find your local chapter at www.theiia.org The DC chapters meets one week day evening a month, downtown DC, on the Metro Line. The AGA Association of Government Accountants also welcomes UMUC students. The PG/Montgomery County Chapter is very active with UMUC. The NOVA chapter is also very welcoming. Each has events one week day evening a month. Rockville Maryland (PG/M County) and Alexandria (NOVA). http://www.marylandaga.com/ Find your local chapter and read the newsletter http://www.novaga.org/ www.agacgfm.org For both organizations, the IIA and the AGA, click on the chapter newsletter and / or web site. Contact the person managing reservations for an event or meeting you would like to attend. Students are often charged a much smaller fee than professionals. The fee is usually for the refreshments. Project Descriptions Papers and written deliverables in our class will use single spacing and one-inch margins. Our products are business documents and reports. APA format is the standard. In-text citations and a works cited page are expected for papers requiring research. Your deliverables should be informed by our class discussion. This requires you to research and share ideas and comments before completing the written deliverable. The conference topics will be established to foster this discussion. FASB Ongoing Project "The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting reporting for the guidance and education of the public, including issuers, auditors, and users of financial information." (http://www.fasb.org) Project Objective Describe the history, current status, and adoption implications of a Financial Accounting Standards Board ongoing project. Requirements

The FASB has several ongoing projects that involve the review of standards and which may result in updates and/or revisions of financial accounting standards. You should select an ongoing FASB project after visiting the Technical Plan and Project Updates sections of the FASB Web site. In a five- to seven-page paper, you should describe the project, its history (briefly), and the project's status. The final section of your paper should describe the implications of the project's adoption. For example, a paper might discuss a project that would result in accelerating the recognition of certain expenses and require additional disclosures. Specifically:

Familiarize yourself with the project, including information on the history and background of the project and its status. Using resources at www.fasb.org (including free access to U.S. GAAP codification if you register at the Web site as explained), identify the relevant GAAP and current standards involved. Discuss the proposed change (i.e., what will be different?) and the reasons for the change. Using at least three different databases in the UMUC library, find at least five sources of information on this FASB project. As you conduct research, identify an actual case that may have provided the impetus for this proposed change, or that would have been influenced by the proposed change. At least two sources should be from scholarly or professional journals. Maintain a research log to document your research process. You will find a research log template (sample research tracker) posted in Course Content. Prepare an annotated bibliography. See Course Content for more information and a sample annotated bibliography. Identify stakeholders and the impact of the proposed change on each of the stakeholders (comment letters may provide good insight).

Deliverables Write a five- to seven-page paper (APA format, single spaced, standard paper size, one-inch margins, and 12-pointfont) presenting the results of your work. Submit your paper, research log, and annotated bibliography by the due date, or as otherwise instructed.

Format Submit your paper as a Word document in WebTycho. Grading This project is worth 25 percent of your final course grade. This assignment provides important information with regard to student performance in one of the SUS-wide core learning areas, written communication, as well as your application of knowledge and skills learned as a student in the accounting program at UMUC. The written communication aspect of this assignment is weighted at 50 percent of the total assignment. The grading will be allocated equally in the following areas:

assignment management organization and structure evidence and arguments readability, style, and mechanics presentation INFO-CLA

Sample Research Trackers The research tracker should be a columnar document. Omit the word "sample" in your actual submission.Examples are provided below. (1) No. Date Question Pursuing, Information Sought, Rationale for Search 1 Tool or Source Used Concepts or Keywords, Terms, Search Phrases Strategy Results Decision, Action, Next Step

(2) Another example of a sample research tracker: Topic/Key Concepts Sources Consulted Search Terms Used Distance AND (education OR learning) AND adults Results/Comments/Notes E-World: virtual learning, collaborative environments, and future technologies; edited by Doris Christopher, National Business Education Association, 2004 Checked out; requested via catalog 7/25

Example: Distance learning and adults Library Distance education, distance catalog learning, adult students

(3) Finally, a "filled-in" sample research tracker: No. Date Question Pursuing, Tool or Source Used Concepts or Search Information Sought, Keywords, Strategy Rationale for Search Terms, Phrases 10/23 Background information General television, encyclopedias (library violence reference section) Results Decision, Action, Next Step Found mostly general information on "television." Need more Found one small article in Encyclopedia background Americana on "Violence in Television." info. Will check other reference books. Found a small article on "Violence in Have decided Television" (page 1769 - volume 3). Described to focus on correlation between television violence and later relationship behavior. between television violence and human behavior. Will check for books in online catalog. Found a lot of good general books on human Will focus behavior, including The Winning Edge by Andrew J. more. Will try DuBrin. "television" and "violence." Found a very good book titled "Violence in the Will take notes Media" by James D. Torr (CIRC P96.V5 V563 from books. 2001). Didn't find much. Will try other, broader keywords. Will try another keyword: "violence." Will print out and review articles, and take notes.

10/23 More background information

Looked in Encyclopedia of Television (REF PN 1992.18 .E53 1997)

violence

10/23 Description of human behavior

Looked in Delhi Online Catalog

human behavior Keyword search

10/23

Delhi Online Catalog Looked under "television" and "violence." Tried "television and human behavior." Tried "television and behavior." Keyword search Keyword search

10/27 Need to narrow focus Used InfoTrac even more with magazine or journal articles. 10/27 Used InfoTrac

Found way too many irrelevant articles!

10/27

Used InfoTrac

Tried "television Keyword violence and search behavior."

Found several very good recent articles, including "Aggressive response to TV violence tracks to adulthood." Sally Koch Kubetin. Pediatric News, May 2003, v37 i5 p23.

11/03 Try to find good Web Used Google sites to supplement other information.

Tried "television Basic search Found several Web sites that looked good. The first Will examine violence and one was titled "Violence on other Web sites behavior." television,"www.apa.org/pubinfo/violence.html. This and list Web site is published by the American Psychological findings. Association.

Grading Rubric: COMM Assessment Tool for ACCT 495 Project Components Being Assessed Assignment Management Meets Expectations Minimally Meets Expectations Does Not Meet Assessment Expectations and Comments The paper does not fulfill the assignment. There is no sense of audience.

Organization and Structure

Evidence/ Arguments

Readability, Style, Mechanics

The paper addresses the The paper fulfills the assignment. assignment in a creative/ There is an attempt at audience innovative way. There is a clear accommodation (in at least three purpose and sense of audience, places in the text). and the paper successfully accommodates the audience. The paper develops a clear, strong The paper does a sufficient job of The paper lacks thesis and presents clear topic developing and following the thesis. organizational structure. sentences. There is clear There are at least two topic There are few topic organization at both the macro sentences. There is a slight problem sentences, and paragraphs do (overall paperthesis, body, in organization at either the macro not always center on one conclusion) and micro (within or micro level; however, the reader controlling idea. The order of paragraphstopic sentences, can still follow the argument, and evidence appears random, evidence, analysis) levels. The paragraphs are unified around a and evidence is not presented writer shows obvious control of central idea. At times, the argument to the reader in a logical the argument and has planned the does not appear to have a clear path. fashion. It is difficult to order and method of providing follow the argument. information to the reader. The paper contains a clear, The paper contains a controlling The paper does not contain a specific, and arguable thesis. The idea, although not a clearly thesis. The paper contains evidence presented is logically articulated thesis. Evidence is several (at least three) logical sound, contextualized, and presented, but may be fallacies. The paper contains appropriately researched and predictable. There is indication of irrelevant support, and there supported, and is synthesized with research, but that research may not is insufficient analysis and/or the writer's own argument. The be fully synthesized within the depth of analysis. The paper analysis is sophisticated and argument, or the paper may lack full does not contain research considers other perspectives. All analysis of evidence and full and/or does not adequately outside information is correctly consideration of alternative cite that research. attributed; documentation styles perspectives. In-text and are applied accurately and bibliographic references are consistently for in-text and provided, and documentation styles bibliographic references. are applied, but not accurately or consistently. The tone and style are appropriate For the most part, tone and style are Tone and/or style are not for the audience. There are no appropriate for the audience. There appropriate for the audience. proofreading or grammatical are proofreading and/or Proofreading and/or errors. Sentence structure and grammatical errors; however, the grammatical errors detract

diction are effective and diverse. errors do not detract from the readability of the paper. Sentence structure may be rigid and unvarying. Presentation

from the readability of the paper. There are major problems in sentence structure (run-ons, fragments). Your presentation should be neat At least one of the requirements is More than one of the and professional in appearance, not addressed in the presentation. requirements is not addressed doing justice to your concepts and in the presentation. content.

Total Assessment

Program Outcomes CLA DefinitionInformation Literacy In addition to assessing your performance in this course, this assignment will be used to assess the accounting program's achievement of program outcomes for the Information Literacy (INFO) Core Learning Area (CLA), as described in the university's Program Assessment Plan. The INFO CLA is defined as follows: demonstrate an ability to use libraries and other information resources to effectively locate, select, and evaluate needed information. The accounting program outcomes are defined as the ability to research accounting information to solve business problems and improve decision making. Learning Objective: Demonstrate the ability to use academic and professional databases to research and support recommendations on emerging accounting issues.

Grading Rubric for FASB Ongoing Project: INFO Assessment Tool for ACCT 495 Project Components Being Assessed Research Log Your research log must be The research log completed using the Sample substantially meets all Research Tracker. of the requirements Requirements: Log uses at least listed. three different databases in the UMUC library; consults at least five different sources, at least two from scholarly or trade journals; provides evidence of effective use of research techniques; comments show analysis in evaluation of resources. Annotated Bibliography Meets Expectations At least one of the requirements included on the list is not addressed in the research log. More than one of the requirements is not addressed in the research log. Meets Expectations Minimally Meets Expectations Does Not Meet Expectations Final Student Assessment Assessment and Comments

Minimally Meets Expectations Your annotated bibliography must The annotated At least one of the be complete and prepared in good bibliography requirements included form. substantially meets all on the list is not Requirements: Sources are cited of the requirements addressed in the in appropriate (MLA or APA, as listed. annotated directed by instructor) style; bibliography. annotation includes useful comments on the credentials of authors and reliability of sources; sources cited are relevant to the research project and are included in your research log. Meets Expectations Minimally Meets Paper Expectations Your paper should present the The paper The paper contains results of your research. substantially meets all some grammar and/or Requirements: Paper is college- of the requirements punctuation errors, level writing, with appropriate listed. and/or some awkward format (font, margins, etc.), structure; content accurate grammar and addresses each punctuation, coherent and wellrequirement, but structured sentences and analysis is weak. paragraphs, and appropriate use of accounting terminology; content includes a discussion of the proposed change, an actual case and the impact of the proposed change on that case, and stakeholder analysis. Total Assessment and Comments

Does Not Meet Final Student Expectations Assessment The annotated bibliography is missing more than one of the criteria listed.

Does Not Meet Final Student Expectations Assessment The paper contains several grammar and/or punctuation errors and/or is frequently awkward in sentence and paragraph structure; content does not address each requirement, and/or there is little to no analysis.

Three "Assessment" Case Studies Program Outcomes CLA DefinitionCritical Thinking Demonstrate the ability to employ critical thinking, analytical problem-solving skills and ethical decision-making techniques to resolve complex accounting and business issues within the context of the internal enterprise structures and external institutional requirements. Course Goal/Objective Apply critical thinking along with analytical problem-solving skills to resolve complex accounting issues that have conflicting accounting and ethical components. Project Objective Complete three case studies as assigned in the syllabus. Instructions Three "Assessment" Case Studies (Details for the "cases" will be posted to the Conference area of WbTycho.) This course emphasizes critical thinking and communication of financial information and risk management. Coverage of the evolving role of accounting, research and reporting, strategy, auditing, and internal or external consulting is accomplished by completing case studies in the five modules. Two case studies are particularly selected to employ critical thinking, analytical problem-solving skills and ethical decision-making techniques to resolve complex accounting and business issues within the context of the internal enterprise structures and external institutional requirements. Required Answer specific questions for the assessment cases. In preparing your submission, consider the following criteria:

Conduct sufficient research into the subject (assigned readings and/or outside sources). Interpret and critically analyze research results and other relevant evidence. Reach a logical conclusion, supported by sufficient, relevant evidence. Discuss the process and outcome, as well as significant limitations and implications. Communicate your results following the appropriate form, style, and citation requirements of the medium.

Deliverables Write approximately two- to three-page paper (APA format, single spaced, standard paper size, one-inch margins, and 12point font) for each case, presenting the results of your work. Submit your paper by the due date, or as otherwise instructed. Grading These three cases are worth 60 percent (20 percent each) of your final grade. Each assignment provides important information with regard to student performance in one of the SUS-wide core learning areas, critical thinking, as well as your application of knowledge and skills learned as a student in the accounting program at UMUC. Your paper will be graded on the following points: Critical thinking permeates the assignment. Grading will be allocated equally on the following areas:

assignment management analysis and synthesis of ideas proper identification of problems to be solved assessment of correctness (truth or falsity) of a proposition, idea, or concept consideration and evaluation of alternatives marshalling evidence and/or argumentation to support that view arrival at a supported conclusions presentation and responses meet expectations for communication in form, style, and grammar

Grading Rubric: Critical Thinking Assessment Tool for ACCT 495 Project Components Being Assessed Assignment Management Meets Expectations Minimally Meets Expectations The paper fulfills the assignment. Does Not Meet Assessment Expectations and Comments The paper does not fulfill the assignment.

The paper addresses the assignment in a creative/innovative way. Analysis and Synthesis The paper demonstrates sophisticated use of of Ideas analysis/synthesis of ideas and evidence.

Proper Identification of Problems to Be Solved

Assessment of Correctness (Truth or Falsity) of a Proposition, Idea, or Concept Marshalling Evidence and/or Argumentation to Support That View Consideration and Evaluation of Alternatives Arrival at a Supported Conclusion

Presentation and Responses Meet Expectations for Communication in Form, Style, and Grammar

The paper shows The paper uncritically evidence of accepts ideas and analytic/synthetic evidence. reasoning and/or evaluation of ideas as appropriate. The paper shows The paper identifies the The paper does not understanding of the nature problem or issue to be properly identify the of the problem or issue to discussed or proven. problem or issue to be be proven. discussed or proven. The paper persuasively The paper attempts to The paper takes demonstrates the truth or ascertain the correctness propositions, ideas, or falsity of propositions, of propositions, ideas, or concepts at face value ideas, or concepts. concepts by offering without justification, justification, evidence, or evidence, or proof. proof. The paper conclusively The paper supports The paper offers argues/documents a point opinions with argument, unsupported or of view. evidence, or proof. irrelevant opinions. The paper considers The paper considers The paper does not alternatives and shows how alternatives but does not consider alternatives. and why they should/should eliminate them. not be accepted. The paper states a clear The paper demonstrates The paper fails to draw conclusion (and alternatives awareness of a or state a conclusion if justified). conclusion to be drawn regarding the issue at regarding the issue at hand. hand. The paper substantially The paper minimally The paper does not meets all requirements. meets most requirements. meet expectations in more than one of the requirements.

Total Assessment and Comments Academic Policies Academic Integrity UMUC is an academic community that honors integrity and respect for others, and it is expected that, as a member of this community, you will maintain a high level of personal integrity in your academic work at all times. Academic dishonesty is the failure to maintain academic integrity, and it includes the intentional or unintentional presentation of another person's ideas or products as your own (plagiarism); the use or the attempt to make use of unauthorized materials, information, or study aids in an academic exercise; and the performance of work for another

student (cheating). All academic work you submit during your time at UMUC must be original and must not be reused in other courses. Turnitin.com The university has a license agreement with Turnitin, an educational tool that helps identify and prevent plagiarism from Internet resources. Your instructor may use the service in class by requiring you to submit assignments electronically to Turnitin, by submitting assignments on your behalf, or by providing the option for you to check your own work via Turnitin for originality. The Turnitin Originality Report will indicate the amount of original text in your work and whether all the material that you quoted, paraphrased, summarized, or used from other sources is appropriately referenced. If you or your instructor submits all or part of your assignment to the Turnitin service, Turnitin will by default store that assignment in its database. The service will check for any matches between your work and the other materials stored in Turnitin's database. If you object to the long-term storage of your work in the Turnitin database, you must let your instructor know no later than two weeks after the start of class. You have three options regarding the storage of your assignment in the Turnitin database: 1) You can do nothing; your assignment will then be stored in the Turnitin database for the duration of UMUC's contract with Turnitin; 2) You can ask your instructor to have Turnitin store your assignment only for the duration of the semester or term, then have your assignment deleted from the Turnitin database once the class is over; or 3) You can ask your instructor to change the Turnitin settings so that your assignment is not stored in the Turnitin database at all. Please note: Your instructor may use other services in addition to or in place of Turnitin to check your work for plagiarism. Course Expectations For an eight-week course, you should expect to spend about six hours per week participating in class discussions and activities (online or onsite) and two to three times that number of hours in study, assigned reading, and preparation of assignments outside of class. Courses offered in shorter formats will require more time per week. You are expected to meet the same learning outcomes and perform the same amount of work in an online course as in an onsite course. Active participation is required in all online courses, and you should expect to log in to your online course several times a week. The following links to academic policies and other information are provided to help you as you complete your coursework at UMUC. Policies and Procedures

UMUC's policy and procedures on affirmative action, equal opportunity, and sexual harassment (nondiscrimination): It is the policy of UMUC that no student or employee of the university or contractor/vendor conducting business with the university may discriminate on the basis of race, religion, color, creed, sex (including sexual harassment), marital status, age, national origin, political affiliation, mental or physical disability, or sexual orientation. Individuals who believe they have been discriminated against because of any factor protected under this policy may file a complaint of discrimination. UMUC's support services for disabled students: Any student who feels that he or she needs accommodations based on the functional impact of a documented disability should contact the technical director for veteran and disability services to discuss specific needs. Please contact the director at 240-684-2287 ordisabilityservices@umuc.edu to coordinate reasonable accommodations. University System of Maryland Board of Regents' policy on academic integrity UMUC's policy on academic dishonesty and plagiarism UMUC's policy on the grade of incomplete and grade pending UMUC's course withdrawal policy

UMUC's policy on the code of student conduct UMUC's policy and procedures for the review of alleged arbitrary and capricious grading For more on student services and more general information, visit UMUC's website at http://www.umuc.edu.

Course Schedule Week Module Readings/Assignments Post your Bio Read and Print the syllabus Read Course Content/Course Modules/ "Read Me First" Read Module I 6/30/13 Begin working on Case 1 (to be posted in the Professional Cases conference) Review Weekly Slides Discuss in Week 1 Conference Discussion Questions Discuss in Conference Discussion Topic M1 2 7/1-7/7 Submit Case No. 1 by end of week (SUNDAY, July 7th) Continue reading Module 1 7/7/13 Due Date

M1 6/246/30

M1 3 7/8-7/14

View Weekly Slides Begin Working on Case 2 (due by the end of next week) Discuss in Conference Discussion Topic View Weekly Slides Discuss in Conference Discussion Topic 7/14/13

M2 4 7/15-7/21

Read Module 2 7/21/13 Submit Case No. 2 by end of week (SUNDAY, July 21st) Begin working on FASB Project (due by end of week 8). View Weekly Slides Discuss in Conference Discussion Topic Continue Reading Module 2 Begin working on case 3 (due end of week 6) 7/28/13

M2 5 7/22-7/28

M3 6 7/29-8/4

Continue reading Module 3 Discuss in Conference posted assignment/discussion topic Submit Case No. 3 by end of week (August 4th) 8/4/13

View Weekly Slides M3 7 8/5-8/11 Continue working on FASB Project (due end of week 8) Discuss in Conference Discussion Topic 8/11/13

Read Module 4 M4 8 8/12-8/18 View Weekly Slides Discuss in Conference Discussion Topic Submit FASB Project by end of week (SUNDAY, August 18th) 8/18/13