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ACCT 3100 - COPELAND

ACCOUNTING SYSTEMS

SPRING 1995

PROFESSOR: Dr. Ben Copeland, Ph.D., CPA, CMA, CIA, CCP Office: BUSI 202F Office Hours: TR 2:00 - 2:50 and by appointment Phone: (817) 565-3088 FAX : (817) 565-3803

TEACHING ASSISTANT: -----------------------------------------

Office hours: __________________________

I. PROFESSIONAL EDUCATION OBJECTIVES:

  • 1. to provide you with a basic understanding of accounting transaction analysis and proper financial statement preparation, including the cash flows statement.
  • 2. to provide you with hands-on experience with the flow of transactions through both manual and computerized accounting systems.
  • 3. to provide you with hands-on experience with a manual accounting system, including completing basic business documents and preparing basic financial statements.
  • 4. to provide you with hands-on experience with one commercial microcomputer accounting package and provide you with a basic understanding of the proper approach to use to evaluate commercial accounting software.
  • 5. to provide you with a basic understanding of internal control requirements in a manual or computerized accounting information system.
  • 6. to provide you with an introduction to professional accounting engagements.
  • 7. NOTE: While not a specific course objective, if you do all of the assigned work in an acceptable manner, you should be qualified to work in a routine type accounting position with a minimum of supervision.

    • II. RESOURCE MATERIALS: TEXT 1: Accounting Information Systems (Third Edition) J. L. Boockholdt, Richard D. Irwin, Inc., 1993. (BK on assignments)
    TEXT 2: An Introduction to Accounting: A Business Simulation, Rick Birney and Ralph E. Smith.
    MANUAL Systems Understanding Aid for Financial Accounting
    CASE:3rd edition, Donald E. Kieso, Alvin A. Arens, and D. Dewey Ward, Systems Publications, Inc., 1989. (SUA on assignments)
    SOFTWARE: DacEasy Accounting - College Edition Version 4.3
    MANUAL:DacEasy Accounting - College Edition Version 4.3, College Division, South-Western Publishing co., 1994.
    [SOFTWARE IS IN LAB!] COMPUTER CASE: COMPUTER ACCOUNTING CASE, Benny R. Copeland, 1995. (CAC on assignments)


    III. PROFESSIONAL EDUCATION REQUIREMENTS:

  • 1. Prerequisites: You must have completed ACCT 2010-2020 (or equivalents) with grades of C or above. You must have completed BCIS 2610; you should have completed BCIS 3610 or be taking it concurrently.
  • 2. Class attendance is expected. Even if you are absent or late to class, you are responsible for all announcements and assignments made in class.
  • 3. Daily Assignments: These are to be prepared in GOOD FORM and turned in during the appropriate class meeting. WRITTEN ASSIGNMENTS WILL NOT BE ACCEPTED LATE UNLESS YOU HAVE AN EXCUSED ABSENCE. Written assignments are to be prepared on appropriate paper using only one side of the paper. Use LOTUS or WordPerfect or WP Presentation when appropriate. Multiple pages of the same assignment/problem MUST be stapled [NOT TORN] together. Submit each assignment/problem SEPARATELY. The following information is to appear on a cover sheet stapled to the front of the assignment material:
  • Name
  • Row in Class
  • Course Number and Section
  • Name of Assignment
  • 4. Unannounced quizzes may be given at any time during any class period. There will be no makeup quizzes. However, there will be more possible points than the maximum allowed number of points assigned to this activity. See below.
  • 5. Manual Practice Case. Each student will work a manual practice case (Systems Understanding Aid/SUA). The case is to be worked in pencil. The compilation engagement is to be prepared on LOTUS or WordPerfect. A PENALTY OF 20% PER DAY (INCLUDING SATURDAY AND SUNDAY) WILL BE ASSESSED IF TURNED IN AFTER CLASS TIME ON THE DATE DUE.
  • 6. Computerized Practice Case. Each student will work a computerized practice case (CAC) and perform a management advisory services (MAS) engagement evaluating the DacEasy software. A PENALTY OF 20% PER DAY (INCLUDING SATURDAY AND SUNDAY) WILL BE ASSESSED IF TURNED IN AFTER CLASS TIME ON THE DATE DUE.
  • 7. COMPUTERIZED ACCOUNTING SIMULATION. Each student will work a computerized accounting simulation in the computer lab. This will require an extensive amount of time in the computer lab. Due to the nature of the assignment, NO CREDIT CAN BE GIVEN FOR LATE WORK.

    • IV. PROFESSIONAL ASSESSMENT:

    POINTS

    ARIZONA STATE SIMULATION
    ASU assignments on computer . . . . . . . . 200
    MANUAL CASE (SUA):
    SUA assignments . . . . . . . . . . 200 Compilation Report & Worksheets . . 100 300 ----
    COMPUTER CASE (CAC):
    CAC assignments . . . . . . . . . . 100 MAS Report/software evaluation . . . 200 300 ----
    TEXTBOOK:
    Homework and unannounced quizzes . . . . . . 200
    MAJOR EXAMINATIONS;
    TEST I . . . . . . . . . . . . . . . 300
    TEST II . . . . . . . . . . . . . . 300 FINAL EXAMINATION . . . . . . . . . 400 1,000 ---- ---- 2,000 =====
    ACCT 3100; SECTIONS 001 AND 004
    PROFESSIONAL ASSIGNMENTS
    MEETING SUBJECT ASSIGNMENT ----------------------------------------------------------------
    1-17 Introduction
    PART I: BASIC FINANCIAL ACCOUNTING/COMPUTER LAB [NEW EMPLOYEE]
    1-19 Orientation and Topic 1 of AN INTRODUCTION TO ACCOUNTING
    1-24 Topics 2/3 of AN INTRODUCTION TO ACCOUNTING
    1-26 Topic 4 of AN INTRODUCTION TO ACCOUNTING
    1-31 Topic 5 of AN INTRODUCTION TO ACCOUNTING
    2-02 Topics 6/8 of AN INTRODUCTION TO ACCOUNTING
    2-07 Topic 7 of AN INTRODUCTION TO ACCOUNTING
    2-09 Topics 9/10 of AN INTRODUCTION TO ACCOUNTING
    2-14 Topic 11 of AN INTRODUCTION TO ACCOUNTING
    2-16 Topic 12 of AN INTRODUCTION TO ACCOUNTING
    2-21 TEST I: BASIC FINANCIAL ACCOUNTING PART II: BASIC
    ACCOUNTING SYSTEMS [SOLE PROPRIETOR
    CPA]
    2-23 BEGIN SUA-BRING MATERIALS; BK CHAPTERS 3,4. BK 3:1-14,19. BK 4:1-14,23,24,26.
    PASS OUT FINANCIAL STATEMENT HANDOUT 2-28
    REVIEW OF BASIC FINANCIAL STATEMENTS PASS OUT CASH FLOWS
    HANDOUT 3-02/07 PREPARING THE CASH FLOWS STATEMENT
    PASS OUT COMPILATION/ENGAGEMENT LETTER HANDOUT
    3-09 COMPILATION AND REVIEW STANDARDS
    3-13/18 SPRING BREAK 3-21 ENGAGEMENT LETTERS;
    WORKING PAPERS;
    REVIEW 3-23 TEST II, SUA/COMPILATION ENGAGEMENT DUE
    ACCT 3100; SECTIONS 001 AND 004
    PROFESSIONAL ASSIGNMENTS
    MEETING SUBJECT ASSIGNMENT ----------------------------------------------------------------PART III: BASIC COMPUTERIZED ACCOUNTING [SOLE PROPRIETOR CPA]
    3-28 BEGIN CAC - BRING MATERIALS PASS OUT SSCS STANDARDS/SOFTWARE EVALUATION HANDOUT
    3-30 SSCS STANDARDS/SOFTWARE EVALUATION
    JANUARY CAC DUE PASS OUT JANUARY HANDOUT
    4-04 FEBRUARY CAC DUE; SOFTWARE EVALUATION
    CONTINUED PASS OUT FEBRUARY HANDOUT
    4-06 MARCH CAC DUE; SOFTWARE EVALUATION CONTINUED
    4-11 SOFTWARE EVALUATION REPORT DUE SPEAKER ON CURRENT TOPICPART IV: BASIC INTERNAL CONTROL
    [CPA, CMA, CIA, OR CCP]
    4-13 INTERNAL CONTROL;
    BK CHAPTERS 13,17
    BK 13:1-15,19,20. BK 17:1-12,18,21. 4-18 COMPUTER CONTROLS;
    BK CHAPTERS 14,15,16 BK 14:1-16,20,28. BK 15:1-14,16,21,22,25,27.
    BK 16:1-10,13.
    4-20 SALES/RECEIVABLES CYCLE, BK CHAPTER 18
    BK 18:1-14,18,21,22,24.
    4-25 PURCHASES/PAYABLES CYCLE; BK CHAPTER
    19 BK 19:1-21,24
    . 4-27 CONVERSION CYCLE; BK CHAPTER 20 BK 20:1-10,15,16,19,26.
    5-02 FINANCIAL CYCLE; BK CHAPTER 21 BK 21:1-11,17,18,19.
    5-04 CURRENT TOPICS/SPEAKER FORMAL COURSE EVALUATION DUE 5- 9/11
    FINAL EXAMINATIONS (SECTION 001: 5-09, 10:30 am)
    (SECTION 004: 5-11, 1:30 pm)

    V. ARIZONA STATE ACCOUNTING LAB MATERIALS: GENERAL INSTRUCTIONS

    CONTENT:

    The accounting manual and the computer lab are organized into 12 topics or modules. The specific topics covered in this material are:
  • 1. Review of financial statements and the accounting equation.
  • 2. Analyzing business transactions.
  • 3. Transactions analysis using debit/credit rules.
  • 4. Recording transactions in the general journal and posting to the general ledger.
  • 5. Accrual basis versus the cash basis method of accounting.
  • 6. Preparing adjusting entries.
  • 7. Completion of the accounting cycle.
  • 8. Alternative method of recording deferrals.
  • 9. Using the perpetual inventory system.
  • 10. Using the periodic inventory system.
  • 11. Subsidiary ledgers and special journals.
  • 12. Inventory cost flows.
    • Topics 1 through 8 cover transaction analysis and the completion of a process called the accounting data processing cycle or simply the accounting cycle. Accounting by a merchandising operation is introduced in topics 9 through 12.

    ASSIGNMENTS:

    Go to the computer lab on your own time and complete Problem set 1, Problem set 2, and the Practice examination BEFORE THE CLASS PERIOD IN WHICH THE PROMOTION EXAMINATION WILL BE GIVEN OVER THE MATERIAL.
    The computer training simulation is a new computer program developed and designed to reinforce the information introduced in the accounting manual. In the computer lab, you will use the computer program to complete exercises which will give you practice in applying basic accounting principles and procedures. A major advantage of computer assisted instruction is that you will be provided immediate feedback to your responses and provided with an explanation of the suggested solution to the exercise. In completing the lab activities, you are expected to do your own work.
    THIS WORK MUST BE COMPLETED BEFORE CLASS TIME. YOUR COMPUTER GRADE WILL BE RECORDED IMMEDIATELY PRIOR TO EACH CLASS PERIOD.

    GRADING OF THE ACCOUNTING LAB:

    Whenever you attempt a module, the computer will score your attempt:
  • 1. PROBLEM SETS: There are a number of exercises within each of the two practice problems. Each exercise is graded as follows:
  • Correct response on the first attempt . . 100%
  • Correct response on the second attempt . 90%
  • Correct response on the third attempt . . 80%
  • Correct response on the fourth attempt . 70%
  • Answer is provided to you . . . . . . . . 60%
  • Your score on the problem set is an average of the percentages received on each exercise.
  • 2. Percentages for the practice examination are computed by dividing the correct responses by the total possible.
  • The score on each module is computed based on your performance on the four activities in each module that you must complete. The activities for each module are weighted as follows:
    • Problem set 1 . . . . . . . . . . 20% Problem set 2 . . . . . . . . . . 20% Practice examination . . . . . . . 60% ----- 100% ===== For example, assume your scores on the week's activities were those listed below. Your score for that module would be computed as follows: PERCENT WEIGHTED EARNED WEIGHTS SCORE ------- -------- ----- Problem set 1 . . . . . . 80% . . 20% . . 16% Problem set 2 . . . . . . 100% . . 20% . . 20% Practice examination. . . 70% . . 60% . . 42% ----- 78% ===== Your cumulative grade for the course is an average of the percentage scores earned for each module you have completed times the 200 points assigned to this activity.

    VI. SYSTEMS UNDERSTANDING AID: GENERAL INSTRUCTIONS

    The objective of the Systems Understanding Aid (SUA) is to help you learn accounting transaction analysis, accounting transaction systems flow, and their relationship to financial statements. This knowledge will help you better understand accounting concepts and practice.
    After it is completed and graded, the SUA is yours to keep and use for future reference. You may mark up all parts of the materials as you consider appropriate, except for journals, ledgers, and documents that will be handed in for grading. These documents should include only the information stated in the SUA requirements.
    It is REQUIRED that journals, ledgers, documents, and schedules be neatly prepared in pencil to facilitate corrections. SEE SYLLABUS FOR PENALTIES FOR LATE COMPLETION. You are required to use Lotus for the year-end spreadsheet. TURN IN DISK WITH PAPER SPREADSHEET!
    NOTE: YOU MAY WORK THE SUA AS A TEAM PROJECT. ONLY ONE SUA PER TEAM MAY BE SUBMITTED, AND ALL MEMBERS OF THE TEAM WILL RECEIVE THE SAME GRADE. A MAXIMUM OF THREE PERSONS MAY BE ON ONE TEAM. THERE MUST BE NO COMMUNICATION BETWEEN TEAMS OR BETWEEN INDIVIDUALS NOT ON THE SAME TEAM.

    VII. INSTRUCTIONS FOR PROFESSIONAL ENGAGEMENTS

    THESE INSTRUCTIONS COVER:

  • I. Compilation Engagement
  • II. MAS Engagement (Computer Software Evaluation)

    • COMMON INSTRUCTIONS FOR THE ABOVE ASSIGNMENTS:

  • 1. All letters (reports) are to be prepared on WordPerfect. Financial statements may be prepared on LOTUS.
  • 2. All of the above are reports to management and are not for distribution to outsiders or the public.
  • 3. Letters are to be prepared on your letterhead, as an independent Certified Public Accountant. USE YOUR REAL NAME. Proper business letter form should be used. The letters should be dated appropriately.
  • 4. The proper legal name for the Company should appear every place the name is used in the formal reports.
  • 5. The letters should include your manual signature.

    • COMPILATION REPORT, INCLUDING THE FINANCIAL STATEMENTS:

  • 1. The Compilation Report should be printed on letterhead (that you have made yourself).
  • 2. The financial statements also should be printed (on LOTUS or WordPerfect):
  • Balance Sheet (Classified)
  • Income and Retained Earnings Statement
    • (multi-step format) Cash Flow Statement (direct approach)
  • 3. For all of the financial statements:
  • a. Make certain that numbers which appear more than once in the financial statements are exactly the same amount.
  • b. Make certain that you meet ALL PROFESSIONAL STANDARDS in preparation of the financial statements. GO TO THE LIBRARY AND CHECK!
  • c. Notes to the financial statements may be omitted since the statements are for the sole use of management.
  • 4. Prepare a working paper file for your engagement. Place it in a file folder, properly labeled. Assume that it is one of the engagements that is being reviewed during your peer review. This file should contain the following information:
  • a. A signed copy of the Engagement Letter.
  • b. All memos to file resulting from conversations with Mr. Waren and employees. (meeting at speech, meeting for lunch, walk-through)
  • c. Cash Flows Worksheet (supporting data).
  • (Worksheet for preparation of the cash flow statement is to be prepared on LOTUS.)
  • d. Management representation letter from Mr. Kramer.
  • e. A copy of all reports handed to the client.
  • f. Anything else you consider relevant to protecting yourself in court. WARNING: THIS FILE IS SUBJECT TO A SUBPOENA DUCES TECUM!
    • COMPUTER SOFTWARE EVALUATION (minimum 20 pages):
  • 1. Prepare an MAS report of your evaluation of the DacEasy software. Discuss the three months of sample transactions, your recommendations for use, and recommendations for controls if the software is to be implemented.
  • 2. The form of the report should be a formal report of your own design with a cover letter referring to attachments. THINK ABOUT YOUR CLIENT AND HIS NEEDS! Think about what will impress the client. The best way to expand a practice is by "word of mouth" advertising.
  • 3. Required attachments to your cover letter (required regardless of your recommendation to use DacEasy or not):
  • a. strengths (advantages) and Weaknesses (disadvantages) that apply to all modules.
  • b. strengths and Weaknesses unique to the General Ledger, Accounts Receivable/Payable, and Cash modules.
  • c. internal procedures and controls that should be installed when the microcomputer and DacEasy is used. Note, the procedures and control suggestions MUST consider the specific environment of CPS, Inc. This section should include the following items.
    • Evaluation of the documentation (DacEasy College Edition Manual) that comes with the software.
    • Standard operating procedures using DacEasy - which employee should do what specific procedures (including Betty's responsibilities as the manager).
    • Security and back-up procedures.
    • Comments on other items you think appropriate, for example, hiring you as a consultant to install, etc.
    • Either a DOCUMENT FLOWCHART or a CONTROL FLOWCHART.

    • VIII. ETHICS AND INTEGRITY:

    Ethics and values are very important in accounting and the world of business, not-for-profit and government organizations. We consider ethical issues in accounting throughout the experience. Instructors will assume, unless there is evidence to the contrary, that you are an ethical individual. To help you meet this responsibility, the ethical standards for this course are presented below.
    INDEPENDENCE. All work is to be performed exclusively by the individual (unless it is a team project). If outside research is performed, sources are to be cited and information obtained from this research is to be clearly labeled as such. The result of this research is NOT to be shared with other individuals (outside the team). You are required to abide by Federal Copyright Law and to avoid plagiarism. EXAMINATIONS. All work must be the exclusive work of the individual.
    RESPONSIBILITY FOR OTHERS. Allowing another student to obtain course points by deceit contributes to a general lowering of the ethical standards of this course, of the Department of Accounting, of the College of Business Administration, of the University, and of the profession of Accountancy. You have an ethical obligation to notify your instructor when you become aware of a violation of this ethical standard by another student.
    THIS IS THE SAME STANDARD OF CONDUCT YOU WILL BE HELD TO AS A CPA. Should you not do so, and if it can be established that you were aware of the violation by another student, you will be prosecuted for the violation as if you had committed the act yourself.
    ANY ACT OF AN UNETHICAL NATURE MAY RESULT IN THE AWARDING OF THE GRADE OF "F" FOR THE COURSE, AND THE NOTIFICATION OF THE DEAN OF STUDENTS.

    IX. EDUCATIONAL EXPERIENCE PHILOSOPHY

    It is the goal of ACCT 3100 to prepare you for ACCT 3110 and ACCT 4400. This objective requires that ACCT 3100 be a very rigorous course. In fact, it will be the most demanding course you have ever taken!
    This course is designed for PITs-PROFESSIONALS IN TRAINING-not "students". I will assume that you have a sincere desire to learn-and assume that you are self motivated. If not, you will not succeed in this course or in the profession of accounting.
    This course will require a significant dedication on both of our parts. I will do everything in my power to assist you in this goal. But, in the final analysis, how you do is mostly up to you. My responsibility is to assist you in LEARNING -- IT IS NOT TO "TEACH" YOU ACCOUNTING. I am a RESOURCE PERSON and the required materials are RESOURCE BOOKS-NOT TEXT BOOKS. It is YOUR RESPONSIBILITY to take advantage of the resources available.
    You should expect to dedicate a minimum of 15 hours per week to this course. Some PITs may require additional time. This is a typical time commitment for all accounting courses. As an accounting major you should reduce the typical fulltime load of five courses by one course for each ten hours you work per week and by another course if you commute from a long distance or if you are very active in a social fraternity or sorority. Thus, if you work 20 hours per week, commute from a long distance, and are active in a social fraternity/sorority, you should register for a maximum of (5 courses - 2 - 1 - 1) one course. Otherwise, you may not be able to keep an appropriate GPA. Remember, employers of professional accountants expect a minimum GPA of 3.3. The BIG SIX normally require a GPA of 3.5. Do not hurry your coursework so much that you are unemployable when you graduate!
    Professional decorum is expected in the classroom. Come prepared, be ready to participate in class discussion, have your assignments ready on time and professionally prepared. Be attentive in class. All work submitted is expected to be of professional quality. Where appropriate it should be computer prepared. All written work should be checked for both spelling and grammatical errors. Any such errors remaining will be graded severely.

    X. AMERICANS WITH DISABILITIES ACT

    THE COLLEGE OF BUSINESS ADMINISTRATION COMPLIES WITH THE AMERICANS WITH DISABILITIES ACT IN MAKING REASONABLE ACCOMMODATION FOR QUALIFIED STUDENTS WITH A DISABILITY. IF YOU HAVE AN ESTABLISHED DISABILITY AS DEFINED IN THE AMERICANS WITH DISABILITIES ACT AND WOULD LIKE TO REQUEST ACCOMMODATION, PLEASE SEE ME AS SOON AS POSSIBLE-BUT IN NO EVENT LATER THAN THE SECOND WEEK OF CLASS. MY OFFICE HOURS AND OFFICE NUMBER ARE SHOWN ABOVE.

    STATEMENT TO BE SUPPLIED TO ALL STUDENTS

    IN THE COLLEGE OF BUSINESS ADMINISTRATION
    WHO REQUEST DISABILITY ACCOMMODATION
    Pursuant to the requirements of the Americans with Disabilities Act, adjustments that will be made for individuals with disabilities and requirements of the Act include the following:
  • (A) No one may be excluded from any course, or course of study, on account of disability;
  • (B) Classes will be relocated for students with mobility impairments if they are scheduled in inaccessible classrooms;
  • (C) Academic degree or course requirements may be modified in certain instances to ensure full participation by students with disabilities (for example, the University may waive or substitute physical education requirements for students with physical disabilities);
  • (D) Alternate methods of testing and evaluation are available in all courses offered by the institution for students with requirements for such methods;
  • (E) Auxiliary aids are made available by the institution for students with impaired sensory, manual, or speaking skills; and
  • (F) Certain campus rules and regulations may be waived if they limit the participation of students with disabilities.
    • DISABILITY ACCOMMODATION PROCEDURE FOR
    DEGREE/PROGRAM REQUIREMENTS
    COLLEGE OF BUSINESS ADMINISTRATION
    When a qualified student with an established disability requests waiver or substitution of a degree or program requirement of the College of Business Administration, the following procedure will be followed:
  • 1. The student must file the request with the office of the Associate Dean for Student Services.
  • 2. The Associate Dean for Student Services will provide the student a copy of STATEMENT TO BE SUPPLIED TO ALL STUDENTS IN THE COLLEGE OF BUSINESS ADMINISTRATION WHO REQUEST DISABILITY ACCOMMODATION and DISABILITY ACCOMMODATION PROCEDURE FOR DEGREE/PROGRAM REQUIREMENTS OF THE COLLEGE OF BUSINESS ADMINISTRATION.
  • 3. The Associate Dean for Student Services will forward the request to the appropriate policy committee of the College (i.e., Undergraduate, Masters, Doctoral). The appropriate policy committee will rule on the merits of the reasonable accommodation required.
  • 4. Notice of the decision must be communicated in writing to the Associate Dean for Student Services.
  • 5. A written record of all requests and accommodations made will be maintained by the Office of the Associate Dean of Student Services.
  • 6. Complaints regarding the College of Business Administration's accommodation of qualified students with established disabilities shall be referred to the University Office of Equal Opportunity.
    • DISABILITY ACCOMMODATION PROCEDURE FOR
    COURSE ACCOMMODATION
    COLLEGE OF BUSINESS ADMINISTRATION
  • 1. A student with a disability must request accommodation from the instructor teaching the course.
  • 2. The instructor will provide the student a copy of STATEMENT TO BE SUPPLIED TO ALL STUDENTS IN THE COLLEGE OF BUSINESS ADMINISTRATION WHO REQUEST DISABILITY ACCOMMODATION and DISABILITY ACCOMMODATION PROCEDURE OF THE COLLEGE OF BUSINESS ADMINISTRATION.
  • 3. The instructor shall contact the Office of Disability Accommodation for advice on how to proceed with the accommodation.
  • 4. In most cases, the student and the instructor (after consulting with the Office of Disability Accommodation) will agree on a mutually acceptable reasonable accommodation. Notice of the accommodation must be communicated in writing to the Associate Dean for Student Services.
  • 5. If a mutually acceptable reasonable accommodation cannot be agreed upon, the student can file a written appeal with the chair of the instructor's department. The chair may follow any of the four procedures below:
  • a. The chair may confer with the instructor; or
  • b. The chair may request that the instructor submit a written reply to the student's request; or
  • c. The chair may conduct a meeting of the two parties; or
  • d. The chair may refer the case directly to the appropriate departmental committee, as outlined below.
    • In following either procedure a, b, or c above, the chair should make a judgment on the merits of the accommodation request and recommend a specific accommodation. The chair shall confer with the Office of Disability Accommodation, the departmental ADA representative and/or the Office of Equal Opportunity in arriving at his or her recommendation. Either the student or the instructor may appeal the recommendation of the chair.
  • 6. The appropriate departmental committee to hear cases sent directly to it by the chair or appealed to it by either the student or the instructor shall be constituted as follows and shall perform the following duties:
  • a. It shall be an ad hoc committee consisting of two faculty members from the department, one chosen by the instructor and one chosen by the student.
  • If either party to the dispute declines to choose a member of the committee, the department chair will select that member. The third faculty member of the committee, who shall serve as chair, will be chosen either from within or without the department by agreement of the student and the instructor. If they cannot agree on the third member, the member will be chosen by the chair of the department, with the proviso that the student and the instructor may agree to stipulate that the third member of the committee be chosen from a related department rather than the department in question.
  • b. This ad hoc committee should require written statements from each party. Judgment may be rendered upon the basis of these statements, upon other evidence submitted in support of the statement and upon the basis of an oral hearing, if such hearing is deemed necessary.
  • c. The committee must make a recommendation of disposition of the case within 10 days of its appointment.
  • d. All records in the case will be filed with the department chair of the department in which class was offered.
  • 7. Either party to the dispute has 7 days following the rendering of the ad hoc committee's recommendation to appeal in writing the recommendation to the Dean of the College of Business Administration. The Dean of the College of Business Administration shall make a ruling within 7 days of receipt [sic] the written appeal. The Dean's decision on the issues of reasonable accommodation and undue hardship shall be final.
  • 8. A written record of all requests and accommodations made will be maintained by the Office of Associate Dean for Student Services.
  • 9. Complaints regarding the College of Business Administration's accommodation of students with established disabilities shall be referred to the University Office of Equal Opportunity.
    • DETAILED ASSIGNMENT SHEETMEETING SUBJECT READINGS ASSIGNMENT ----------------------------------------------------------------------8-30
    Introduction
    PART I: BASIC FINANCIAL ACCOUNTING/COMPUTER LAB [NEW EMPLOYEE]9- 6
    Topics 1-4 of AN INTRODUCTION TO ACCOUNTING REVIEW/QUIZ9-13
    Topics 5-8 of AN INTRODUCTION TO ACCOUNTING REVIEW/QUIZ9-20
    Topics 9-12 of AN INTRODUCTION TO ACCOUNTING REVIEW/QUIZ9-27
    REVIEW; TEST I: BASIC FINANCIAL ACCOUNTING
    PART II: BASIC ACCOUNTING SYSTEMS [SOLE PROPRIETOR CPA]
    10-04 BEGIN SUA-BRING MATERIALS REVIEW OF BASIC FINANCIAL STATEMENTS
    PASS OUT CASH FLOWS HANDOUT10-11
    PREPARING THE CASH FLOWS STATEMENT
    PASS OUT COMPILATION/ENGAGEMENT LETTER HANDOUT10-18 COMPILATION AND REVIEW STANDARDS
    ENGAGEMENT LETTERS; WORKING PAPERS; REVIEW
    10-25 TEST II, SUA/COMPILATION ENGAGEMENT
    DUE HANDOUT: SSCS STANDARDS/SOFTWARE EVALUATION
    PART III: BASIC INTERNAL CONTROL [SOLE PROPRIETOR CPA]
    11-01 BEGIN CAC - BRING MATERIALS;
    SSCS STANDARDS/SOFTWARE EVALUATION
    11-08 INTERNAL CONTROL;
    BK CHAPTERS 3,4,13,1711-15 COMPUTER CONTROLS;
    BK CHAPTERS 14,15,16 11-22 SALES/RECEIVABLES CYCLE,
    BK CHAPTER 18 PURCHASES/PAYABLES CYCLE; BK
    CHAPTER 1911-29 CONVERSION CYCLE; BK
    CHAPTER 20 FINANCIAL CYCLE;
    BK CHAPTER 21 CAC DUE, SOFTWARE EVALUATION DUE12-06
    REVIEW; SPEAKER12-13
    FINAL EXAMINATION AT CLASS TIME
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