AUSTIN COMMUNITY COLLEGE
ACNT 1393/ACNT 2375
Frequently Asked Questions

Will these courses fulfill the research and analysis requirement of the Texas State Board of Public Accountancy?

Accounting Research and Analysis- Two semester hours are requiredin accounting research and analysis.  The semester hours may be included in the 30 semester hour accounting requirement. The following course(s) meet the Board’s requirements for a discrete (stand-alone) course in accounting research and analysis.

ACNT 1393       Special Topics in Taxation: Federal Tax Research
ACNT 2375       Advanced Theory and Problems in Accounting

Why do we focus on communication and critical thinking skills?  This is a research course.

Communication and critical thinking skills are essential in the practice of accounting.  Communication is needed to develop facts, document the research process, and convey the results of the research.  Critical thinking skills are needed to obtain the relevant facts, determine the research issue(s), plan the research process, perform the research, arrive at a tenable conclusion, and communicate results. 

Always remember ‘There is no such thing as good writing – just good re-writing.’  Take time to edit all of your work – whether it is an e-mail, a DB posting, a quiz, an exam, a paper, a case, etc.  Everything that you write is important.  Show the reader that you have taken the time to present the material in a concise and logical manner, that the material is complete and accurate, and that you have applied proper grammar and accurate spelling to the document.  Poorly written communications will result in lower scores on the document.  Get into the habit of proofing and editing your work.  It is a great habit.

Why do you expect professionalism in all aspects of the course?

ACNT 1393 and ACNT 2375 are capstone courses that require students to apply knowledge obtained in prerequisite courses.  These courses are a ‘bridge’ between a classroom setting and a work setting.  Students are expected to (1) produce well written documents (proper grammar and correct spelling), (2) submit their own work (plagiarism will result in penalties which can include an F in the course and/or expulsion from ACC), (3) use judgment in completing assignments (do not expect a lot of ‘hand-holding’), (4) work at the synthesis and evaluation level of Bloom’s Taxonomy, (5) reach tenable conclusions, and (6) prepare professional communications.

Since the Texas State Board of Public Accountancy (Board) accepts these courses for the research and analysis requirement, the courses are administered in a way that shows the Board that the courses are rigorous, support all course objectives, and prepare students to apply tax rules or GAAP.  accreditation agencies, students and employers (current and future) expect nothing less than this type of course.

What is the estimated time commitment for this course?

A three-hour, upper-level accounting course generally requires a weekly commitment of 3 hours in the classroom and 9-12 hours outside of the classroom.  Since this is an online course, the total commitment should be 12-15 hours per week.  The use of the Internet will range between 8 and 15 hours per week.

Be sure to have quality time for this course. The nature of the assignments and the difficulty of the material require that students have sufficient time to devote to the readings and the assignments.  There are no short cuts to completing the course requirements.

What is the course like? 

This is a multimedia course developed to meet the demands of non-traditional students. The course is delivered over the Internet and you communicate with your instructor and classmates using your computer. Like the traditional classroom setting, you will complete homework, discussion questions, papers, and quizzes by utilizing Internet, word processing, spreadsheets, Internet research, online discussion boards, and e-mails.  The difference between this online course and a traditional classroom course is the use of the Internet, as well as the flexibility of not having to come to a campus for the 3 hour class.

Quizzes are taken via Blackboard.  Many of the quizzes are timed.  Only one attempt is allowed.  Always be prepared to take quizzes and be sure to have a reliable Internet connection.  Do not wait until the last minute to start a quiz.  Do not rely on notes or the text during the quiz – be prepared to take a timed quiz.

If you do not have a reliable computer and/or Internet connection, you can use the computers at any ACC Library.  Be sure to schedule quality time, every week, so you can work and keep caught up.  You must use the Internet and check the Blackboard course at least two times every week to be successful in this course.  The use of the Internet will range between 8 and 15 hours per week.  (This is an Internet driven course.)

This course is delivered via Blackboard. This is a password protected communication platform. This system works best with Firefox. You need to access the Blackboard course via a reliable Internet provider using a high speed internet connection.  Do not get behind.

How do I take the exams?

Exams are taken at any of the ACC testing centers. Students who live outside the Austin area and cannot travel to an ACC Testing Center may be able to have their exams proctored at another location through the Distance Testing procedures.  The required form must be sent to Sheila Ammons by the end of the first week of the semester.

How do I complete the online orientation?

The online orientation is available in Blackboard under the Orientation tab. During the online orientation, you will be introduced to the course, syllabus, instructor, and course guidelines/requirements. Students who register during adds/drops will be added to Blackboard the day after enrollment.

The online orientation will be available in Blackboard on 8/23/12. The online orientation quiz must be completed by the end of day on Friday during the first week of school (8/31/12).  Students are encouraged to complete the online orientation no later than 8/29/12.

What technology do I need? What are the computer requirements for this course?

This course requires that you have high-speed internet access. You must be able to view audio and video files in Flash. (Your computer will need to have a sound-card or speakers.) You must have access to Excel and word processing (save documents as doc, docx, pdf, xls, xlsx, or rtf files).    Mac users can save the spreadsheet and word processing files in a format that can be accessed by PC users (the professor is a PC user).

Other technology requirements will be explained during the online orientation.

If you do not have a dependable computer or access to Microsoft Office, you can work at any ACC Library computer lab. 

It is critical that you log into Blackboard site at least 2 times per week.  If you cannot make this type of commitment, this is not the right course for you.

How do I communicate with the professor?

All students must use their ACC g-mail account.   The professor will respond only to e-mails submitted through the ACC g-mail account.  Students can also send e-mails via the Blackboard course.

The professor sends important course information via ACC g-mail.  Students need to monitor their g-mail accounts daily.  This same information is also posted as an Announcement on Blackboard. 

Is this course self-paced?

This is NOT a self-paced course.  This is a highly interactive course (students interact with the instructor and with each other).  This means that the course moves at a set pace.  Students cannot work ahead or fall behind.  There are mandatory due dates.  Students must devote time to this course every week.

The course syllabus includes the course calendar.  Late assignments will not be accepted for grading.

What happens if I ask for an extension?  What if I get sick, have an emergency, or have a work commitment?

Because this is an interactive course, it is critical that all students stay on schedule.  The material covered in the first part of the course is applied in case studies and course project.  This means that the material builds and is used in the application process (case studies and course project). 

Here is the policy for missing deadlines:

Due Dates for Quiz and Exams:   An extension may be granted in the case of an emergency.  If this happens:  (1) contact the instructor by phone or e-mail before the quiz or exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the quiz or exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment).  If the verification is submitted, one extension may be granted.  Stay on schedule and complete quizzes, exams, and other assignments a few days early.  This allows you to meet deadlines and keep from getting behind.

If one or two homework assignments are missed, the points will not be substantial (perhaps 50 of 1,000 course points).   Since this is an online course, there is some flexibility in that students do not have to be on campus at designated times.  This allows students to work at the times that are best for them. 

Why do you not allow us to work ahead or submit assignments after the due date?  We are busy.  Many of us travel for work, have work deadlines that require our attention, take other demanding courses, and/or have personal commitments that keep us from meeting deadlines.  We need a flexible course.

ACNT 1393 and ACNT 2375 are interactive research and analysis courses.  If students work ahead or fall behind, the interaction (between students and instructor as well as between students) does not occur.  There is some flexibility in the course, but students are still expected to be involved every week.  Try to organize work and personal commitments to allow weekly activity.

Why do you expect me to remember tax law (ACNT 1393) or GAAP (2375)?  I have completed the prerequisite courses and now I am taking a research course.

ACNT 1393 and ACNT 2375 are interactive research and analysis courses.    The courses are taken after students gain the foundation from the prerequisite courses (ACNT 1393 – individual and corporate tax and ACNT 2375 – 21 hours of upper-level accounting).  Thus, the courses are designed to allow students to apply knowledge from the pre-requisite courses.  Students do not have to have all prior knowledge memorized.  Students do, however, need to have a good foundation that allows them to research issues and understand the related tax rules (ACNT 1393) or GAAP (ACNT 2375). 

In addition, ACNT 1393 and ACNT 2375 allow students to transition from acquiring knowledge to applying the knowledge in a professional setting.

Does anyone pass?

Generally, students in ACNT 1393 and ACNT 2375 are hard working and do very well in the course.  The time invested in the course preparation generally pays off with grades of A or B.  However, the successful students invest a minimum of 12-15 hours in the course and master the course objectives.

This distance learning course is just as difficult as an on campus course. Many students drop the course because they say they need the classroom interactions. Many drop because they fail to keep up with the rapid pace (same as the on campus course). Before you enroll, make sure that you will be successful in the course. This course will be time consuming and you cannot get behind with the requirements.

The course is challenging.  We have difficult material to cover.  Research is not easy.  The cases are challenging.  Working together, we can be successful. The key is performing the work, applying knowledge from the prerequisite courses, learning the new course material, and staying on schedule.

How do I obtain more information?

View the course syllabus.  In addition, Blackboard (becomes available on 8/23) contains more course information. 

Required Material  - Each student needs to purchase the following texts:

Accounting Research: Tools and Strategies, (7th Ed), Thomas R. Weirich, Thomas C. Pearson, Natalie Tatiana Churyk ISBN: 978-0-470-50697-4 Paperback 256 pages, John Wiley & Sons

Mastering the FASB Codification and eIFRS - A Case Approach  1st ed, - Churyk, Pearson, Weirich
ISBN: 978-1-118-10729-4 Wiley, copyright 2012

Readings:

Course Objectives:
Upon completion of this course, students will be able to:

Research:
Identify the appropriate research questions
Identify key search terms
Search through electronic data to find required information to reach conclusions or make decisions
Identify the appropriate authoritative guidance in applicable financial reporting frameworks and auditing standards for the accounting issue being evaluated
Devise and implement a plan of action appropriate for a given problem
Apply professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of information or evidence obtained
Develop logical conclusions through the use of inductive and deductive reasoning
Apply knowledge of professional standards and laws, as well as legal, ethical, and regulatory issues

Communication:
Apply effective writing principles, including organization, clarity, and conciseness
Prepare documents and presentations that are concise, accurate, and supportive of the subject matter
 

SCANS Competencies:
The term scans is an acronym for the Secretary’s Commission on Achieving Necessary Skills. The U.S. Secretary of Labor commissioned a task force in 1990 to examine the demands of the workplace. The commission’s first report, “What Work Requires of Schools”, identified what employees need to know and be able to do in order to succeed in any occupation.

The following SCANS competencies are incorporated into this course:

USE INFORMATION SKILLS – EVALUATE RELEVANT INFORMATION
Identifies need for data, obtains them from existing sources or creates them, and evaluates their relevance and accuracy. Completely performing the tasks of acquiring data and evaluating information includes posing analytical questions to determine specific information needs: selecting possible information ad evaluating its appropriateness: and determining when new information must be created.

APPLY THINKING SKILLS – USE PROBLEM SOLVING SKILLS
Recognizes that a problem exists (e.g., there is a discrepancy between what is and what should or could be): identifies possible reasons for the discrepancy: devises and implements a plan of action to resolve it: evaluates and monitors progress: and revises plan as indicated by findings.

ACNT 2375 Course Description:
As a capstone experience, students use case studies, database research and group projects to apply knowledge obtained in previous accounting courses. Case studies incorporate governmental, audit, internal control, accounting information system and financial accounting issues. Course Credit: 3-3-0 – 3 credit (lecture) hours

Prerequisites: Student must have completed a minimum of 20 hours of upper level accounting coursework. Students who are completing the AAS - Accounting Specialist degree must take this course during their last semester. Any student who does not meet the prerequisite will be dropped from the class.

Texas State Board of Public Accountancy -  Accounting Research and Analysis - Two semester hours are required in accounting research and analysis.  The semester hours may be included in the 30 semester hour accounting requirement. The following course(s) meet the Board’s requirements for a discrete (stand-alone) course in accounting research and analysis.

ACNT 1393       Special Topics in Taxation: Federal Tax Research
ACNT 2375       Advanced Theory and Problems in Accounting

Course Rationale: 
The goals and objectives of this course prepare students for (1) completing degree requirements, (2) obtaining or improving job skills, (3) qualifying for a business or accounting job, (4) working as an entrepreneur, (5) fulfilling personal goals, and/or (6) understanding financial statements and the basic accounting process.

 ACC Policies:
Austin Community College policies for Academic Freedom, Scholastic Dishonesty, Student Discipline, Students with Disabilities, and Grade Changes are as follows:

Academic Freedom Statement:  Each student is strongly encouraged to participate in class. In any classroom situation that includes discussion and critical thinking, there are bound to be many differing viewpoints. These differences enhance the learning experience and create an atmosphere where students and instructors alike will be encouraged to think and learn. On sensitive and volatile topics, students may sometimes disagree not only with each other but also with the instructor. It is expected that faculty and students will respect the views of others when expressed in classroom discussions.

Scholastic Dishonesty Statement:Acts prohibited by the College for which discipline may be administered include scholastic dishonesty, including but not limited to cheating on an exam or quiz, plagiarizing, and unauthorized collaboration with another in preparing outside work. Academic work submitted by students shall be the result of their thought, research or self-expression. Academic work is defined as, but not limited to tests, quizzes, whether taken electronically or on paper; projects, either individual or group; classroom presentations, and homework” (Student Handbook,). Electronic devices may not be use for exams unless specifically authorized by the instructor.  Penalties for scholastic dishonesty will depend upon the nature of the violation and may range from lowering a grade on one assignment to an F in the course and/or expulsion from this institution.  Plagiarism subjects a student to a grade of F for the course.

Student Discipline Statement:  Classroom behavior should support and enhance learning. Behavior that disrupts the learning process will be dealt with appropriately, which may include having the student leave class for the rest of that day. In serious cases, disruptive behavior may lead to a student being withdrawn from the class. ACC's policy on student discipline can be found in the Student Handbook).

Students with Disabilities Statement:Each ACC campus offers support services for students with documented physical or psychological disabilities.  Students with disabilities must request reasonable accommodations through the Office for Students with Disabilities on the campus where they expect to take the majority of their classes. Students are encouraged to do this three weeks before the start of the semester” (Student Handbook).

Grade Change Policies: Click on this link to view the policy.  (Student Handbook )

Course Policies:

Incomplete Policy:  An incomplete (I) will be granted to a student in rare circumstances. Generally, to receive a grade of I, a student must have completed all examinations and assignments to date, be passing, and have personal circumstances that prevent course completion that occur after the deadline to withdraw with a grade of W. 

Attendance Policy:  Online course

Due Dates for Quiz and Exams:   An extension may be granted in the case of an emergency.  If this happens:  (1) contact the instructor by phone or e-mail before the quiz or exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the quiz or exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment).  If the verification is submitted, one extension may be granted.  Stay on schedule and complete quizzes, exams, and other assignments a few days early.  This allows you to meet deadlines and keep from getting behind.

If one or two homework assignments are missed, the points will not be substantial (perhaps 50 of 1,000 course points).   Since this is an online course, there is some flexibility in that students do not have to be on campus at designated times.  This allows students to work at the times that are best for them.

Due Dates for Homework, Paper, and Projects:  These dates are shown on the Course Calendar and cannot be extended.  Late assignments will receive a grade of zero.

Withdrawal Policy:  The instructor may withdraw a student for lack of progress.  Lack of progress includes:  if the student has missed more than 2 assignments (homework, paper, quiz) and has not discussed the reasons for missing with the instructor.  In addition if Exam 1 is not completed by the mandatory date (or extended date - see Due Dates for Quizzes and Exams - above).  The last day to withdraw from this course is 11/26/12.

See Blackboard for details on all grading components.

Your grade will be based on the following:

GRADING SCALE:                    90% - 100%         A;     80% -  89%         B ;   70% -  79%        C       

                                                                                          60% -  69%          D;    Below 60%          F

AUSTIN COMMUNITY COLLEGE
ACNT 2375
COURSE CALENDAR
FALL 2012

*Late assignments will receive a grade of zero.

**Students who are outside the ACC district must make arrangements to have Exams 1 and 2 proctored at an approved site.

Notes:

Is this course self-paced?

This is NOT a self-paced course.  This is a highly interactive course (students interact with the instructor and with each other).  This means that the course moves at a set pace.  Students cannot work ahead or fall behind.  There are mandatory due dates.  Students must devote time to this course every week.

The course syllabus includes the course calendar.  Late assignments will not be accepted for grading.

What happens if I ask for an extension?  What if I get sick, have an emergency, or have a work commitment?

Because this is an interactive course, it is critical that all students stay on schedule.  The material covered in the first part of the course is applied in case studies and course project.  This means that the material builds and is used in the application process (case studies and course project). 

Here is the policy for missing deadlines:

Due Dates for Quiz and Exams:   An extension may be granted in the case of an emergency.  If this happens:  (1) contact the instructor by phone or e-mail before the quiz or exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the quiz or exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment).  If the verification is submitted, one extension may be granted.  Stay on schedule and complete quizzes, exams, and other assignments a few days early.  This allows you to meet deadlines and keep from getting behind.

If a homework assignment is missed, the points will not be substantial.   Since this is an online course, there is some flexibility in that students do not have to be on campus at designated times.