mcginnis
Thu, 10/19/2023 - 16:00
Edited Text
Protocol
California
University
of
Pennsylvania
Guidelines
for
New
Course
Proposals
University
Course
Syllabus
Approved:
Department
of
Business
and
Economics
Course
Name:
Advanced
Financial
Accounting
Course
Number:
ACC
401
Credits:
3.0
Prerequisites:
ACC
301
Maximum
Class
Size
(face-‐-‐-‐to-‐-‐-‐face):
35
Maximum
Class
Size
(online):
35
B.
Objectives
of
the
Course
Upon
successful
completion
of
the
course,
the
student
will:
1.
Prepare
basic
consolidated
financial
statements
as
required
under
varying
factual
situations.
2.
Translate
foreign
currencies
as
necessary
on
an
interim
and
year-‐end
basis
for
the
reporting
entity.
3.
Determine
appropriate
choices
as
to
which
form
of
business
combination
is
best,
given
existing
factual
circumstances.
4.
Apply
appropriate
U.S.
and
international
accounting
standards
to
covered
organizational
entities.
5.
Discuss
how
global
economies
affect
applications
of
financial
accounting
standards.
6.
Apply
appropriate
accounting
procedures
given
the
entity
considered.
7.
Distinguish
differences
and
consistencies
in
the
application
of
U.S.
and
international
accounting
standards.
8.
Determine
the
distinction
between
mergers
and
consolidations.
9.
Determine
when
antitrust
considerations
adversely
affect
proposed
transactions.
C.
Catalog
Description:
Special
topics
in
accounting.
Mergers
and
acquisitions,
consolidated
financial
reports,
fiduciaries,
etc.
D.
Outline
of
the
Course:
1.
Business
combinations,
stock
investments
2.
Consolidated
financial
statements
3.
Intercompany
profit
transactions
4.
Consolidations
5.
Indirect
and
mutual
holdings
6.
Subsidiary
preferred
stock,
consolidated
earnings
per
share
(EPS),
consolidated
income
taxation
7.
Consolidation
theories,
push-‐down
accounting
and
corporate
joint
ventures
8.
Derivatives
and
foreign
currency
9.
Accounting
derivative
and
hedging
activities
10.
Partnerships
formation,
operation,
ownership,
interest
changes
and
liquidation
11.
Corporate
liquidations
and
reorganization
12.
Accounting
for
state
and
local
governments
13.
State
and
local
government
units
14.
Accounting
for
not-‐for-‐profits
E.
Teaching
Methodology:
1)
Traditional
Classroom
Methodology
includes,
but
is
not
limited
to:
lecture,
case
studies,
in-‐-‐-‐class
discussions,
multi-‐-‐-‐media
presentations,
analysis
of
readings,
reflections,
individual
projects,
group
projects,
peer
student
comments,
and
incorporation
of
Internet
resources.
Emphasis
will
be
placed
on
engaging
the
learner
for
involvement
and
active
participation
in
the
learning
process.
2)
Online
Methodology
includes,
but
are
not
limited
to:
case
studies,
multi-‐-‐-‐media
presentations,
whole
class
threaded
discussions
and
small
group
discussions,
analysis
of
readings,
reflections,
individual
projects,
group
projects,
peer
student
comments,
online
communication
strategies
(i.e.,
email,
chat
rooms,
phone
conferences,
webinars,
etc.),
and
incorporation
of
Internet
resources.
Emphasis
will
be
placed
on
engaging
the
learner
for
involvement
and
active
participation
in
the
learning
process.
Quality
Matters
Statement
–
The
online
course
follows
the
standards
of
the
Quality
Matters
rubric.
F.
Required
text
Fundamentals
of
Advanced
Accounting,
5th
Edition
ISBN-‐13:
9780078025396
Author(s):
Hoyle,
Joe
Ben;
Schaefer,
Thomas;
Doupnik,
Timothy
Or
any
other
similar
standard
texts.
G.
Assessment
Activities:
The
following
are
examples
of
assessment
strategies
that
may
be
used.
Individual
instructors
may
customize
different
activities.
When
taught
in
the
traditional
classroom
setting:
1.
Class
Participation
2.
Written
assignments
and
papers
3.
Exams
and/or
quizzes
4.
Individual
projects
5.
Class
Participation
6.
Written
assignments
and
papers
7.
Exams
and/or
quizzes
8.
Individual
projects
10.
Group
projects
11.
Case
studies
12.
Article/Book
critiques
13.
Journal
reflections
14.
Portfolio
development
15.
Research
development
When
taught
online:
1.
Written
assignments
and
reports
2.
Threaded
online
discussions
3.
Online
participation
4.
Exams
and/or
quizzes
5.
Individual
projects
6.
Group
projects
7.
Case
studies
8.
Analysis
of
student
work
samples
9.
Article/Book
critiques
10.
Journal
reflections
11.
Portfolio
development
12.
Research
development
H.
Accommodations
for
Students
with
Disabilities:
OSD
Revised
April
2014
STUDENTS
WITH
DISABILITIES
Students
with
disabilities:
•
Reserve
the
right
to
decide
when
to
self-‐-‐-‐identify
and
when
to
request
accommodations.
•
W ill
register
with
the
Office
for
Students
with
Disabilities
(OSD)
each
semester
to
receive
accommodations.
•
M ight
be
required
to
communicate
with
faculty
for
accommodations
which
specifically
involve
the
faculty.
•
W ill
present
the
OSD
Accommodation
Approval
Notice
to
faculty
when
requesting
accommodations
that
involve
the
faculty.
Office
for
Students
with
Disabilities
Requests
for
approval
for
reasonable
accommodations
should
be
directed
to
the
Office
for
Students
with
Disabilities
(OSD).
Approved
accommodations
will
be
recorded
on
the
OSD
Accommodation
Approval
notice
and
provided
to
the
student.
Students
are
expected
to
adhere
to
OSD
procedures
for
self-‐-‐-‐identifying,
providing
documentation
and
requesting
accommodations
in
a
timely
manner.
Contact
Information:
•
Location:
Azorsky
Building
–
Room
105
•
•
•
•
Phone:
Fax:
Email:
Web
Site:
(724)
938-‐-‐-‐5781
(724)
938-‐-‐-‐4599
osdmail@calu.edu
www.calu.edu
(search
“disability”)
*************************************************************
I.
Supportive
Instructional
Materials,
e.g.
library
materials,
web
sites,
etc.
http://www.aicpa.org/Pages/default.aspx
Additional
Information
for
Course
Proposals
J.
Proposed
Instructors:
Any
faculty
deemed
qualified
by
the
Business
and
Economics
department.
K.
Rationale
for
the
Course:
The
role
of
accounting
in
business
is
to
help
interested
parties
(internal
and
external)
to
make
business
decisions.
L.
Specialized
Equipment
or
Supplies
Needed:
None
M.
Answer
the
following
questions
using
complete
sentences:
1.
Does
the
course
require
additional
human
resources?
(Please
explain)
This
course
requires
no
additional
human
resources.
2.
Does
the
course
require
additional
physical
resources?
(Please
explain)
This
course
requires
no
additional
physical
resources.
3.
Does
the
course
change
the
requirements
in
any
particular
major?
(Please
explain)
This
course
does
not
change
the
requirements
for
any
particular
major.
4.
Does
the
course
replace
an
existing
course?
(If
so,
list
the
course)
This
course
does
not
replace
an
existing
course.
5.
How
often
will
the
course
be
taught?
This
course
will
be
taught
every
other
semester.
6.
Does
the
course
duplicate
an
existing
course
in
another
Department
or
College?
(If
the
possibility
exists,
indicate
course
discipline,
number,
and
name)
This
course
does
not
duplicate
an
existing
course
in
any
other
department
or
college.
7.
What
is
the
recommended
maximum
class
size
for
this
course?
The
recommended
maximum
class
size
is
35
students
online
or
traditional
classroom.
N.
If
the
proposed
course
includes
substantial
material
that
is
traditionally
taught
in
another
discipline,
you
must
request
a
statement
of
support
from
the
department
chair
that
houses
that
discipline.
Not
applicable.
O.
Please
identify
if
you
are
proposing
to
have
this
course
considered
as
a
menu
course
for
General
Education.
If
yes,
justify
and
demonstrate
the
reasons
based
on
the
categories
for
General
Education.
The
General
Education
Committee
must
consider
and
approve
the
course
proposal
before
consideration
by
the
UCC.
Not
applicable.
P.
Provide
Approval
Form
(electronically).
California
University
of
Pennsylvania
Guidelines
for
New
Course
Proposals
University
Course
Syllabus
Approved:
Department
of
Business
and
Economics
Course
Name:
Advanced
Financial
Accounting
Course
Number:
ACC
401
Credits:
3.0
Prerequisites:
ACC
301
Maximum
Class
Size
(face-‐-‐-‐to-‐-‐-‐face):
35
Maximum
Class
Size
(online):
35
B.
Objectives
of
the
Course
Upon
successful
completion
of
the
course,
the
student
will:
1.
Prepare
basic
consolidated
financial
statements
as
required
under
varying
factual
situations.
2.
Translate
foreign
currencies
as
necessary
on
an
interim
and
year-‐end
basis
for
the
reporting
entity.
3.
Determine
appropriate
choices
as
to
which
form
of
business
combination
is
best,
given
existing
factual
circumstances.
4.
Apply
appropriate
U.S.
and
international
accounting
standards
to
covered
organizational
entities.
5.
Discuss
how
global
economies
affect
applications
of
financial
accounting
standards.
6.
Apply
appropriate
accounting
procedures
given
the
entity
considered.
7.
Distinguish
differences
and
consistencies
in
the
application
of
U.S.
and
international
accounting
standards.
8.
Determine
the
distinction
between
mergers
and
consolidations.
9.
Determine
when
antitrust
considerations
adversely
affect
proposed
transactions.
C.
Catalog
Description:
Special
topics
in
accounting.
Mergers
and
acquisitions,
consolidated
financial
reports,
fiduciaries,
etc.
D.
Outline
of
the
Course:
1.
Business
combinations,
stock
investments
2.
Consolidated
financial
statements
3.
Intercompany
profit
transactions
4.
Consolidations
5.
Indirect
and
mutual
holdings
6.
Subsidiary
preferred
stock,
consolidated
earnings
per
share
(EPS),
consolidated
income
taxation
7.
Consolidation
theories,
push-‐down
accounting
and
corporate
joint
ventures
8.
Derivatives
and
foreign
currency
9.
Accounting
derivative
and
hedging
activities
10.
Partnerships
formation,
operation,
ownership,
interest
changes
and
liquidation
11.
Corporate
liquidations
and
reorganization
12.
Accounting
for
state
and
local
governments
13.
State
and
local
government
units
14.
Accounting
for
not-‐for-‐profits
E.
Teaching
Methodology:
1)
Traditional
Classroom
Methodology
includes,
but
is
not
limited
to:
lecture,
case
studies,
in-‐-‐-‐class
discussions,
multi-‐-‐-‐media
presentations,
analysis
of
readings,
reflections,
individual
projects,
group
projects,
peer
student
comments,
and
incorporation
of
Internet
resources.
Emphasis
will
be
placed
on
engaging
the
learner
for
involvement
and
active
participation
in
the
learning
process.
2)
Online
Methodology
includes,
but
are
not
limited
to:
case
studies,
multi-‐-‐-‐media
presentations,
whole
class
threaded
discussions
and
small
group
discussions,
analysis
of
readings,
reflections,
individual
projects,
group
projects,
peer
student
comments,
online
communication
strategies
(i.e.,
email,
chat
rooms,
phone
conferences,
webinars,
etc.),
and
incorporation
of
Internet
resources.
Emphasis
will
be
placed
on
engaging
the
learner
for
involvement
and
active
participation
in
the
learning
process.
Quality
Matters
Statement
–
The
online
course
follows
the
standards
of
the
Quality
Matters
rubric.
F.
Required
text
Fundamentals
of
Advanced
Accounting,
5th
Edition
ISBN-‐13:
9780078025396
Author(s):
Hoyle,
Joe
Ben;
Schaefer,
Thomas;
Doupnik,
Timothy
Or
any
other
similar
standard
texts.
G.
Assessment
Activities:
The
following
are
examples
of
assessment
strategies
that
may
be
used.
Individual
instructors
may
customize
different
activities.
When
taught
in
the
traditional
classroom
setting:
1.
Class
Participation
2.
Written
assignments
and
papers
3.
Exams
and/or
quizzes
4.
Individual
projects
5.
Class
Participation
6.
Written
assignments
and
papers
7.
Exams
and/or
quizzes
8.
Individual
projects
10.
Group
projects
11.
Case
studies
12.
Article/Book
critiques
13.
Journal
reflections
14.
Portfolio
development
15.
Research
development
When
taught
online:
1.
Written
assignments
and
reports
2.
Threaded
online
discussions
3.
Online
participation
4.
Exams
and/or
quizzes
5.
Individual
projects
6.
Group
projects
7.
Case
studies
8.
Analysis
of
student
work
samples
9.
Article/Book
critiques
10.
Journal
reflections
11.
Portfolio
development
12.
Research
development
H.
Accommodations
for
Students
with
Disabilities:
OSD
Revised
April
2014
STUDENTS
WITH
DISABILITIES
Students
with
disabilities:
•
Reserve
the
right
to
decide
when
to
self-‐-‐-‐identify
and
when
to
request
accommodations.
•
W ill
register
with
the
Office
for
Students
with
Disabilities
(OSD)
each
semester
to
receive
accommodations.
•
M ight
be
required
to
communicate
with
faculty
for
accommodations
which
specifically
involve
the
faculty.
•
W ill
present
the
OSD
Accommodation
Approval
Notice
to
faculty
when
requesting
accommodations
that
involve
the
faculty.
Office
for
Students
with
Disabilities
Requests
for
approval
for
reasonable
accommodations
should
be
directed
to
the
Office
for
Students
with
Disabilities
(OSD).
Approved
accommodations
will
be
recorded
on
the
OSD
Accommodation
Approval
notice
and
provided
to
the
student.
Students
are
expected
to
adhere
to
OSD
procedures
for
self-‐-‐-‐identifying,
providing
documentation
and
requesting
accommodations
in
a
timely
manner.
Contact
Information:
•
Location:
Azorsky
Building
–
Room
105
•
•
•
•
Phone:
Fax:
Email:
Web
Site:
(724)
938-‐-‐-‐5781
(724)
938-‐-‐-‐4599
osdmail@calu.edu
www.calu.edu
(search
“disability”)
*************************************************************
I.
Supportive
Instructional
Materials,
e.g.
library
materials,
web
sites,
etc.
http://www.aicpa.org/Pages/default.aspx
Additional
Information
for
Course
Proposals
J.
Proposed
Instructors:
Any
faculty
deemed
qualified
by
the
Business
and
Economics
department.
K.
Rationale
for
the
Course:
The
role
of
accounting
in
business
is
to
help
interested
parties
(internal
and
external)
to
make
business
decisions.
L.
Specialized
Equipment
or
Supplies
Needed:
None
M.
Answer
the
following
questions
using
complete
sentences:
1.
Does
the
course
require
additional
human
resources?
(Please
explain)
This
course
requires
no
additional
human
resources.
2.
Does
the
course
require
additional
physical
resources?
(Please
explain)
This
course
requires
no
additional
physical
resources.
3.
Does
the
course
change
the
requirements
in
any
particular
major?
(Please
explain)
This
course
does
not
change
the
requirements
for
any
particular
major.
4.
Does
the
course
replace
an
existing
course?
(If
so,
list
the
course)
This
course
does
not
replace
an
existing
course.
5.
How
often
will
the
course
be
taught?
This
course
will
be
taught
every
other
semester.
6.
Does
the
course
duplicate
an
existing
course
in
another
Department
or
College?
(If
the
possibility
exists,
indicate
course
discipline,
number,
and
name)
This
course
does
not
duplicate
an
existing
course
in
any
other
department
or
college.
7.
What
is
the
recommended
maximum
class
size
for
this
course?
The
recommended
maximum
class
size
is
35
students
online
or
traditional
classroom.
N.
If
the
proposed
course
includes
substantial
material
that
is
traditionally
taught
in
another
discipline,
you
must
request
a
statement
of
support
from
the
department
chair
that
houses
that
discipline.
Not
applicable.
O.
Please
identify
if
you
are
proposing
to
have
this
course
considered
as
a
menu
course
for
General
Education.
If
yes,
justify
and
demonstrate
the
reasons
based
on
the
categories
for
General
Education.
The
General
Education
Committee
must
consider
and
approve
the
course
proposal
before
consideration
by
the
UCC.
Not
applicable.
P.
Provide
Approval
Form
(electronically).