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Mon, 04/01/2024 - 16:21
Edited Text
Course Form (One form per course, lab, or recitation)
NORTHEAST Integrated Curriculum Committee
Date: 5/6/2023
1.
2.
Contact person: Joan McDonald
Phone:
570-389-3931
Email: jmcdonal@bloomu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for __ Undergraduate _x_ Graduate
☒ Course Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
501
Financial Accounting
Current University
Course Prefix
Current University
Course Number
Current University
Course Title
*Only list Current Courses that are equivalent to the New Course
BU: ACCT
501
Financial Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
The course may be offered within load of current faculty. Course may be taught in a computer lab
or may have students joining class via Zoom (which would require a camera and microphone).
Course is being offered at the Bloomsburg University campus.
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only): (Should be all three campuses: K. Hall for T. Shawver)
☒ BU
☒ LHU
☒ MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No other departments, programs, or courses are anticipated to be impacted.
10. Indicate Semester and Year Course will be implemented: Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
The Master of Accountancy program provides the advanced accounting knowledge and skills
necessary to prepare students for successful entry into public accounting and completion of the
CPA exam. ACC501 contributes toward following goals: to enhance the accounting knowledge
base necessary for successful entry into public accounting and to prepare students for the
successful completion of the Financial Accounting and Reporting (FAR) section of the CPA Exam.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Financial Accounting
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Investigates selected financial reporting topics and issues. Selected topics include: Cash,
receivables, inventories, property, plant and equipment, intangibles, payables, employee benefits,
non-current liabilities, leases and contingencies, and equity.
14. Credit(s):
Clock Hours: 3
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course): None
2
16. Co-requisites (Courses which must be taken simultaneously with other courses): None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): Limited to MAcc students and MBA students with an Accounting Concentration
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering: One section in the Fall semester
How often will the course be taught in a two year cycle? Two times
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Graduate-level courses are very intensive. A maximum class size of 25 students is recommended,
which allows for interaction with each student. A greater number would interfere with in-depth review of
written work and assignments.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Loren F. Selznick
May 15, 2023
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
1.
2.
3.
4.
5.
6.
7.
8.
9.
DATE PREPARED:
May 6, 2023
PREPARED BY:
Joan McDonald
DEPARTMENT:
Accounting and Business Law
Program:
Accounting
COURSE PREFIX & NUMBER (without space in-between): ACCT501
COURSE TITLE:
Financial Accounting
CREDIT HOURS:
3
RECOMMENDED CLASS SIZE: 25
PREREQUISITES/CO-REQUISITES: None. All MAcc courses can be taken in any order.
COURSE DESCRIPTION FOR CATALOG:
Investigates selected financial reporting topics and issues. Selected topics include: Cash,
receivables, inventories, property, plant and equipment, intangibles, payables, employee benefits,
non-current liabilities, leases and contingencies, and equity.
10. CONTENT DESCRIPTION: The following areas of study will be included:
The Financial Reporting Environment
• Standards Setting for Financial Accounting
• The Objective for General-Purpose Financial Reporting
• Qualitative Characteristics for Useful Financial Information
• Element of Financial Statements
• Assumption, Recognition, and Measurement Concepts
Financial Statements
• Balance Sheet (Statement of Financial Position)
• Statement of Income, and Comprehensive Statement of Changes in Equity
Income Statement Items
• Accounting Changes and Errors Corrections
• Earnings per Share (EPS)
Financial Statement Disclosure
• Significant Accounting Policies
• Segment Reporting and Interim Financial Reporting
• Subsequent Events and Fair Value Measurements
Cash and Investments
• Cash and Investments in Equity Securities
• Equity Method and Investments in Bonds
Receivables
• Account Receivables – Fundamentals
• Trade and Notes Receivables
Inventories
• Inventories – Fundamentals
7
• Consignment Accounting
• Cost Flow method –Application and Comparison
• Dollar-Value LIFO
• Special Topics in Inventory Accounting
Property, Plant, & Equipment, and Depletable Resources
• Initial Measurement of Property, Plant, & Equipment (PPE)
• Subsequent Expenditures for PPE
• Depreciation Method –Calculations, Changes and Comparison
• Impairment of Long-Lived Assets
Intangible Assets and Other Capitalization Issues
• Intangible Assets Distinct from Goodwill – Initial Recognition, Accounting
Subsequent to Acquisition
• Goodwill
• Franchise Accounting
• Research and Development
• Computer Software
Payables and Taxes
• Account payable
• Accrual Expenses
• Income Tax Accounting –Overview, Temporary and Permanent Differences,
Applicable Tax Rate, and Recognition of Tax Expense
Noncurrent Liabilities
• Types of Bond Liabilities
• Time Value of Money
• Bonds Payable – Initial and Subsequent Measurement
• Debt Ussie Cost
Leases and Contingencies
• Lease Classification
• Lessee Accounting – Initial Measurement
• Lessee Accounting for Finance and Operating Leases – Subsequent Measurement
• Lessor Accounting
Equity
• Classes of Equity
• Issuance of Stock
• Treasury Stock
• Cash Dividends, Stock Dividends and Stock Split
Derivatives and Hedging, and Other Topics
•
Derivatives and Hedging
•
Foreign Currency Issues
•
Financial Statement Analysis
Statement of Cash Flows
• Statement of Cash Flows – Classifications and Calculations
• Direct and Indirect Methods of Presenting Operating Cash Flow
8
11. & 12. TABLE: STUDENT LEARNING OBJECTIVES AND STUDENT ASSESSMENT. Use the
Table below to document the outcomes and assessment for the course. If this is a
General Education course, be sure to complete the second column as well, if it is not a
General Education course, you can leave the 2nd column blank.
11. Course Specific Student
Learning Objectives (SLOs)
General Education
Student Learning
Objectives (Complete this
column for GE courses
only)
12. Student Assessment
Include assessment(s) and whether they
are suggested or mandated (e.g., to
comply with accreditation or as a
minimum standard)
1) Apply knowledge of Generally
Accepted Accounting Principles from
the Financial Accounting Standards
Board (FASB) Accounting Standards
Codification to practical applications,
including CPA Exam review questions
from the Financial Accounting &
Reporting (FAR) section of the CPA
Exam related to cash, receivables,
inventories, property, plant and
equipment, intangibles, payables,
employee benefits, non-current
liabilities, leases and contingencies,
equity, derivatives and hedging.
Discussions, presentations,
written reports, quizzes,
and/or exams
2) Analyze financial accounting
problems and issues related to cash,
receivables, inventories, property,
plant and equipment, intangibles,
payables, employee benefits, noncurrent liabilities, leases and
contingencies, and equity.
Discussions, presentations,
written reports, quizzes,
and/or exams
3) Synthesize financial accounting
information related to cash,
receivables, inventories, property,
plant and equipment, intangibles,
payables, employee benefits, noncurrent liabilities, leases and
contingencies, and/or equity to solve
problems.
Discussions, presentations,
written reports, quizzes,
and/or exams
*Note- Rows can be added
9
13. METHODS:
Face-to-Face Class Setting: Classroom delivery methods can include but are not limited to lectures, class
discussions and participation, case study review, small group activities, student research projects,
student research papers, interactive media, oral presentations, and practice exercises. Students are
expected to read the materials and work the exercises and problems before they are tested on the
material. This class may be taught in a business computer lab as deemed appropriate by the instructor.
Distance Education Setting: This course may be taught online using synchronous or asynchronous
methods. Software used may include video, presentation, meeting, and hands-on activities. This class
may include a combination of online presentations, case study review, small group activities, student
research projects, student research papers, interactive media, oral presentations, and practice exercises.
A computer (desktop, laptop, tablet, etc.) and internet access are required. Proctored exams may be
required at the discretion of the instructor.
14. COURSE ASSESSMENT:
The department will collect assessment results such as exam items, cases, or projects, across all sections of the
course, both distance and in-class learning each semester. The assessment data will assist in identifying changes
needed to the course to ensure greater student attainment of the Student Learning Objectives. The faculty will
review the results of the evaluation and, if warranted, will make appropriate revisions. Information will be
shared with the college and university assessment committees upon request.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
Indicate possible recommended texts for the course where appropriate, including author/editor, title,
publisher, edition, and date of publication. The style of entry should consistently follow a manual such as
Turabian, MLA, APA, or an accepted guide in a specific discipline.
Gleim, I. N. (2022). CPA Review: FAR (Financial Accounting and Reporting). Gainesville, FL: Gleim Publications.
Financial Accounting Standards Board (FASB) Accounting Standards Codification, which can be accessed
through the American Accounting Association website: http://www2.aaahq.org/ascLogin.cfm
10
NORTHEAST Integrated Curriculum Committee
Date: 5/6/2023
1.
2.
Contact person: Joan McDonald
Phone:
570-389-3931
Email: jmcdonal@bloomu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for __ Undergraduate _x_ Graduate
☒ Course Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
501
Financial Accounting
Current University
Course Prefix
Current University
Course Number
Current University
Course Title
*Only list Current Courses that are equivalent to the New Course
BU: ACCT
501
Financial Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
The course may be offered within load of current faculty. Course may be taught in a computer lab
or may have students joining class via Zoom (which would require a camera and microphone).
Course is being offered at the Bloomsburg University campus.
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only): (Should be all three campuses: K. Hall for T. Shawver)
☒ BU
☒ LHU
☒ MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No other departments, programs, or courses are anticipated to be impacted.
10. Indicate Semester and Year Course will be implemented: Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
The Master of Accountancy program provides the advanced accounting knowledge and skills
necessary to prepare students for successful entry into public accounting and completion of the
CPA exam. ACC501 contributes toward following goals: to enhance the accounting knowledge
base necessary for successful entry into public accounting and to prepare students for the
successful completion of the Financial Accounting and Reporting (FAR) section of the CPA Exam.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Financial Accounting
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Investigates selected financial reporting topics and issues. Selected topics include: Cash,
receivables, inventories, property, plant and equipment, intangibles, payables, employee benefits,
non-current liabilities, leases and contingencies, and equity.
14. Credit(s):
Clock Hours: 3
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course): None
2
16. Co-requisites (Courses which must be taken simultaneously with other courses): None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): Limited to MAcc students and MBA students with an Accounting Concentration
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering: One section in the Fall semester
How often will the course be taught in a two year cycle? Two times
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Graduate-level courses are very intensive. A maximum class size of 25 students is recommended,
which allows for interaction with each student. A greater number would interfere with in-depth review of
written work and assignments.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Loren F. Selznick
May 15, 2023
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
1.
2.
3.
4.
5.
6.
7.
8.
9.
DATE PREPARED:
May 6, 2023
PREPARED BY:
Joan McDonald
DEPARTMENT:
Accounting and Business Law
Program:
Accounting
COURSE PREFIX & NUMBER (without space in-between): ACCT501
COURSE TITLE:
Financial Accounting
CREDIT HOURS:
3
RECOMMENDED CLASS SIZE: 25
PREREQUISITES/CO-REQUISITES: None. All MAcc courses can be taken in any order.
COURSE DESCRIPTION FOR CATALOG:
Investigates selected financial reporting topics and issues. Selected topics include: Cash,
receivables, inventories, property, plant and equipment, intangibles, payables, employee benefits,
non-current liabilities, leases and contingencies, and equity.
10. CONTENT DESCRIPTION: The following areas of study will be included:
The Financial Reporting Environment
• Standards Setting for Financial Accounting
• The Objective for General-Purpose Financial Reporting
• Qualitative Characteristics for Useful Financial Information
• Element of Financial Statements
• Assumption, Recognition, and Measurement Concepts
Financial Statements
• Balance Sheet (Statement of Financial Position)
• Statement of Income, and Comprehensive Statement of Changes in Equity
Income Statement Items
• Accounting Changes and Errors Corrections
• Earnings per Share (EPS)
Financial Statement Disclosure
• Significant Accounting Policies
• Segment Reporting and Interim Financial Reporting
• Subsequent Events and Fair Value Measurements
Cash and Investments
• Cash and Investments in Equity Securities
• Equity Method and Investments in Bonds
Receivables
• Account Receivables – Fundamentals
• Trade and Notes Receivables
Inventories
• Inventories – Fundamentals
7
• Consignment Accounting
• Cost Flow method –Application and Comparison
• Dollar-Value LIFO
• Special Topics in Inventory Accounting
Property, Plant, & Equipment, and Depletable Resources
• Initial Measurement of Property, Plant, & Equipment (PPE)
• Subsequent Expenditures for PPE
• Depreciation Method –Calculations, Changes and Comparison
• Impairment of Long-Lived Assets
Intangible Assets and Other Capitalization Issues
• Intangible Assets Distinct from Goodwill – Initial Recognition, Accounting
Subsequent to Acquisition
• Goodwill
• Franchise Accounting
• Research and Development
• Computer Software
Payables and Taxes
• Account payable
• Accrual Expenses
• Income Tax Accounting –Overview, Temporary and Permanent Differences,
Applicable Tax Rate, and Recognition of Tax Expense
Noncurrent Liabilities
• Types of Bond Liabilities
• Time Value of Money
• Bonds Payable – Initial and Subsequent Measurement
• Debt Ussie Cost
Leases and Contingencies
• Lease Classification
• Lessee Accounting – Initial Measurement
• Lessee Accounting for Finance and Operating Leases – Subsequent Measurement
• Lessor Accounting
Equity
• Classes of Equity
• Issuance of Stock
• Treasury Stock
• Cash Dividends, Stock Dividends and Stock Split
Derivatives and Hedging, and Other Topics
•
Derivatives and Hedging
•
Foreign Currency Issues
•
Financial Statement Analysis
Statement of Cash Flows
• Statement of Cash Flows – Classifications and Calculations
• Direct and Indirect Methods of Presenting Operating Cash Flow
8
11. & 12. TABLE: STUDENT LEARNING OBJECTIVES AND STUDENT ASSESSMENT. Use the
Table below to document the outcomes and assessment for the course. If this is a
General Education course, be sure to complete the second column as well, if it is not a
General Education course, you can leave the 2nd column blank.
11. Course Specific Student
Learning Objectives (SLOs)
General Education
Student Learning
Objectives (Complete this
column for GE courses
only)
12. Student Assessment
Include assessment(s) and whether they
are suggested or mandated (e.g., to
comply with accreditation or as a
minimum standard)
1) Apply knowledge of Generally
Accepted Accounting Principles from
the Financial Accounting Standards
Board (FASB) Accounting Standards
Codification to practical applications,
including CPA Exam review questions
from the Financial Accounting &
Reporting (FAR) section of the CPA
Exam related to cash, receivables,
inventories, property, plant and
equipment, intangibles, payables,
employee benefits, non-current
liabilities, leases and contingencies,
equity, derivatives and hedging.
Discussions, presentations,
written reports, quizzes,
and/or exams
2) Analyze financial accounting
problems and issues related to cash,
receivables, inventories, property,
plant and equipment, intangibles,
payables, employee benefits, noncurrent liabilities, leases and
contingencies, and equity.
Discussions, presentations,
written reports, quizzes,
and/or exams
3) Synthesize financial accounting
information related to cash,
receivables, inventories, property,
plant and equipment, intangibles,
payables, employee benefits, noncurrent liabilities, leases and
contingencies, and/or equity to solve
problems.
Discussions, presentations,
written reports, quizzes,
and/or exams
*Note- Rows can be added
9
13. METHODS:
Face-to-Face Class Setting: Classroom delivery methods can include but are not limited to lectures, class
discussions and participation, case study review, small group activities, student research projects,
student research papers, interactive media, oral presentations, and practice exercises. Students are
expected to read the materials and work the exercises and problems before they are tested on the
material. This class may be taught in a business computer lab as deemed appropriate by the instructor.
Distance Education Setting: This course may be taught online using synchronous or asynchronous
methods. Software used may include video, presentation, meeting, and hands-on activities. This class
may include a combination of online presentations, case study review, small group activities, student
research projects, student research papers, interactive media, oral presentations, and practice exercises.
A computer (desktop, laptop, tablet, etc.) and internet access are required. Proctored exams may be
required at the discretion of the instructor.
14. COURSE ASSESSMENT:
The department will collect assessment results such as exam items, cases, or projects, across all sections of the
course, both distance and in-class learning each semester. The assessment data will assist in identifying changes
needed to the course to ensure greater student attainment of the Student Learning Objectives. The faculty will
review the results of the evaluation and, if warranted, will make appropriate revisions. Information will be
shared with the college and university assessment committees upon request.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
Indicate possible recommended texts for the course where appropriate, including author/editor, title,
publisher, edition, and date of publication. The style of entry should consistently follow a manual such as
Turabian, MLA, APA, or an accepted guide in a specific discipline.
Gleim, I. N. (2022). CPA Review: FAR (Financial Accounting and Reporting). Gainesville, FL: Gleim Publications.
Financial Accounting Standards Board (FASB) Accounting Standards Codification, which can be accessed
through the American Accounting Association website: http://www2.aaahq.org/ascLogin.cfm
10
Media of