COURSE SYLLABUS

School of Management
The University of Texas at Dallas

Course: AIM 6332-OG1 – Issues in Financial Reporting

Instructor: Tiffany Bortz, CPA
Semester: Spring 2006
Course Start/End Date: 1/9/06 through 5/1/06
Contact Information:
-- Phone: (972) 883-4774
-- Email: tabortz@utdallas.edu
-- Website: www.utdallas.edu/~tabortz
-- Office Hours: Tuesdays from 2:00p.m. to 4:00p.m.
Wednesdays from 3:00p.m. to 4:00p.m.

| Course Information | Technical Requirements | Course Access | Communications |

| Student Assessment | Scholastic Dishonesty | Course Evaluation | Course Schedule |

Course Information
Course Description

This course is a continuation of topics in external financial reporting, including: issues related to
the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred
taxes, pensions, stock-based compensation plans, shareholders equity, earnings per share,
accounting changes, and cash flows. Current generally accepted accounting principles for
financial reporting are analyzed as is their effect on the presentation of financial results by
corporations and other entities.

Learning Objectives

This course has four primary objectives:

(1) Continue to discuss financial accounting principles
(2) Continue to identify reporting requirements for corporate entities
(3) Continue to develop the skills to prepare financial statements in accordance with US GAAP
(4) Continue to identify the economic and social consequences of financial reporting

Course Prerequisite

AIM 6330 or its equivalent. Students who have taken AIM 3332 – Intermediate Financial
Accounting II or its equivalent may not count AIM 6332 toward CPA Exam requirements in
Texas.

Instructor Information

Tiffany Bortz has been a member of the faculty at The University of Texas at Dallas since May
2001. She has been an undergraduate and graduate level instructor for Intermediate Financial
Accounting I and II and Auditing. She has also been an undergraduate level instructor for Cost
Management Systems, and Introductory Management Accounting. She has also developed two
online courses for the AIM Online Master of Science Program.

Ms. Bortz graduated from Texas A&M University with a Bachelor of Business Administration in
Accounting in 1994 and a Master of Science in Accounting in 1995. She was an employee of
PricewaterhouseCoopers (PWC), formerly of Price Waterhouse. She worked in the Dallas
office in the assurance and business advisory services practice for approximately five years. As
an auditor, she planned and coordinated all phases of an audit, supervised numerous staff, and
developed client relationships primarily in the telecommunications industry. Additionally, on
several occasions, Ms. Bortz served as lead instructor for the required training course for newly
hired employees. After leaving PWC, she was employed with a local accounting firm for
eighteen months. As an audit manager, she worked primarily on the audits of employee benefit
plans and reviews and compilations for nonpublic companies, primarily in the construction
industry. Additionally, she developed a five-module training course for new hires.

Ms. Bortz is licensed as a Certified Public Accountant in the state of Texas.

Course Materials

Textbook: Intermediate Accounting, Third Edition, Vol 2 by Spiceland, Sepe and Tomassini

Publisher: McGraw-Hill Irwin

ISBN #: 0072466138

Textbooks and some other bookstore materials can be ordered online through MBS Direct
Virtual Bookstore or Off-Campus Books online ordering site. They are also available in stock at
UTD Bookstore and Off-Campus Books.

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Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical
requirement must be met to enable a successful learning experience. Please review the
important technical requirements and the web browser configuration information.

Course Access and Navigation

This course was developed using a web course tool called WebCT. It is to be delivered entirely
online. Students will use UTD NetID account to login to the course at: http://webct.utdallas.edu.
Please see the details of course access and navigation information.

To get started with a WebCT course, please see the Getting Started: Student WebCT
Orientation.

If you have any problems with your UTD account or any problem with the UTD WebCT server,
you may email to: assist@utdallas.edu or call the UTD Computer Helpdesk at: 972-883-2911. If
you encounter any technical difficulties within the course site, please send an email to
gmbasupport@utdallas.edu.
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Communications
WebCT course has built-in communication tools which will be used for course interactions and
communications. Some external communication tools such as regular email and web
conferencing tool may also be used during the semester. Please see more details about
communication tool information.

Interaction with Instructor: Instructor will communicate with students mainly using the
Discussion board. Students may send personal concerns or questions to me using the course
Email tool. Instructor will reply to student emails or Discussion board messages within 3 working
days under normal circumstances.

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Student Assessment
Grading Information

Your final grade in this course will be determined as follows:

Examination 1…………………… 100 points

Examination 2…………………… 100 points
Examination 3…………………… 100 points

TOTAL 300 points

Translation of the total score into a letter grade will be based on the instructor’s judgment. The
letter grade will reflect each student’s performance relative to the class and standards expected
of graduate students.

You can check your grades by accessing the “My Grades” icon on the Student Tools page after
the grade for each assessment task is released.

Suggested Problems

I have suggested exercises and/or problems to be worked for each session. While there will be
no points allocated to homework, there is a direct correlation between working problems and
performing successfully on examinations. It is your responsibility to ask for help when you feel
you need it, either from your peers or the instructor.

Solutions to the suggested exercises and/or problems are posted on WebCT.

Examinations

There will be three non-cumulative examinations in this course. The format of the first two
examinations will be multiple choice questions and will be taken online.
You can access these examinations by clicking the Online Exams icon and then clicking the
available link. Each examination is timed and can only be accessed once within the scheduled
time window. Please read the on-screen instructions carefully before you click the Begin Quiz
button. After each examination is graded and released, you may go back to the quizzes page
and click the “View scores” button (on the quiz) to review your results.

The format of the third examination will be a combination of multiple choice questions and
problems. The third examination will be a closed-book, proctored examination.

All examinations must be taken during the scheduled “Exam Windows”, as there will be no
makeup examinations offered for this course.

Proctored Final Exam Information

This course requires a proctored final examination. An on-campus exam session is scheduled
on Friday, April 21, from 9:00 a.m. to 5:00 p.m. in SOM 1.110 under the supervision of a
proctor.

Students who are not able to attend this exam session can arrange an individually proctored
exam with a testing service of their choice at a date within this required exam time window:
(April 18 through April 21). For local students, testing services are available at the UTD
Learning Resources Center. Students who find UTD geographically inconvenient may use a
preapproved testing service at a convenient location. All individually arranged proctored exams
must be completed within the stated exam time window. Student using either the UTD testing
service at the Learning Resources Center or an outside testing service must inform the
instructor, as well as the Global MBA Online office (gmbasupport@utdallas.edu). A proctored
exam form must be completed and sent back to the GMBA Office before Friday, March 31,
2006. Please go to the Proctored Exam Information page to download the Proctored Exam
Form and find all the detailed information and procedures on arranging a proctored exam. All
completed exams must be received by Monday, April 24, 2006 to allow timely grade reporting
to UTD Registrar.

The GMBA Office requests all students who need to use testing services strictly follow the
proctored exam scheduling deadlines. If any student fails to submit the exam form on time, the
student will be required to come to campus and attend the scheduled class exam session (or
seek instructor’s approval for any special arrangements).

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Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed
information is available on the Scholastic Dishonesty web page. All students are expected to
maintain a high level of responsibility with respect to academic honesty. Students who violate
University rules on scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the University. Since such dishonesty
harms the individual, all students and the integrity of the University, policies on scholastic
dishonesty will be strictly enforced.
Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each
enrolled course at the end of the semester. An online instructional assessment form will be
made available for your confidential use. Please look for the course evaluation link on the
course Homepage towards the end of the course.

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 6332 COURSE OUTLINE
DATE SESSION CHAPTER/TOPIC SUGGESTED EXERCISES

1/9/06 Course Introduction

1/16/06 1 Chapter 13 E13-3, E13-7, E13-9, E13-10, E13-14,

Current Liabilities & Contingencies E13-16, E13-17, P13-4

1/23/06 2 Chapter 14 (Skip Part B) E14-4, E14-5, E14-7, E14-13, E14-14,

Bonds E14-17, E14-18, E14-19, P14-4

1/30/06 3 Chapter 15 (Skip Part B) E15-1, E15-3, E15-4, E15-5, E15-6,

Leases E15-8, E15-9, E15-10, E15-25,
E15-26, P15-3

EXAMINATION 1 (online) Exam Window: 2/4 – 2/6

2/13/06 4 Chapter 16 E16-4, E16-7, E16-9, E16-11, E16-23,

Accounting for Income Taxes E16-24, E16-26, P16-7

2/20/06 5 Chapter 17 (Skip Part D) E17-1, E17-2, E17-3, E17-4, E17-5,

Accounting for Pensions E17-8, E17-10, E17-19 (Omit #4),
P17-2, P17-6, P17-9

2/27/06 6 Chapter 18 (Skip Part A) E18-12, E18-14 (Omit #5), E18-15,

Executive Compensation E18-19, E18-20 (Omit #3), E18-22,
P18-6 (FV Approach Only)

3/6/06 No Assignment This Week

3/13/06 7 Chapter 19 E19-3, E19-5, E19-6, E19-7, E19-9,

Shareholders’ Equity E19-11, E19-13, E19-14, E19-15,
E19-16, P19-9, P19-10

EXAMINATION 2 (online) Exam Window: 3/18 – 3/20

3/27/06 8 Chapter 20 E20-1, E20-4, E20-5, E20-10, E20-11,

Earnings per Share E20-12, E20-13, E20-17, P20-7

4/3/06 9 Chapter 21 E21-1, E21-3 (Omit #4), E21-5, E21-8,

Accounting Changes and E21-13, E21-17, E21-19, E21-22,
Error Corrections E21-24

4/10/06 10 Chapter 22 (Skip Part B) E22-1, E22-13, E22-16, E22-17,

The Statement of Cash Flows E22-24, E22-26, E22-29, E22-30,
P22-8 (Omit #1)

EXAMINATION 3 (proctored) Campus Session: 4/21 – SOM 1.110

Exam Window: 4/18 – 4/21