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Page 1: Syllabus: Accounting 5401, Fall 2015 Syllabi/540… · Discussion Board (5 points each) 50 points Total points 800 points Final course grades will be assigned as follows: 716-800

Syllabus:Accounting5401,Fall2015FinancialReporting&Analysis

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Instructor:Dr.MarciaCountryman314-941-9095countrymanm@umsl.edu12thfloorSSBTower

VirtualOfficeHours:Tuesday&Thursday,BlackboardIM1:00–2:00pm Mondayevenings,BlackboardCollaborateat7pmIn-PersonOfficeHours:Tuesday&Thursday,9:30am–10:30am,

orbyappointmentPhotos

GavinDeGrawandmeafteraconcertatthePeabody

Welcome:WelcometoFinancialAccounting&Analysis.Iamveryexcitedtoteachthiscourseonlinethissemesterandlookforwardtoworkingwithyouandcreatingacollaborativelearningcommunity.Thegreatthingabouttakinganonlineclassisthatitallowsyoutodigestandabsorbnewinformationinyourownlearningenvironment.Wewillencourageparticipationfromallmembersoftheclass.Inordertofosterourcollaborativelearningcommunity,wewillworktogetheraspartnersinthislearningexperience.Itwillrequirethatyouparticipateandstayengagedthroughoutthesemester.Iwillprovideyouwithmanytoolsandresourcestohelpyoustayontrackwiththeclassandtoenhanceengagementwiththematerial.Thisclasswillhelpyoudevelopyourbusinessanalysisskillsandgiveyouseveraltoolsthatyoucanuseatworkandinyourowninvestmentdecisions.Ilookforwardtomeetingyouonline.InstructorBio:IliveintheSt.Louismetroareaandhavethreesons,oneofwhichiscurrentlyincollege.IattendedIllinoisCollegereceivingmyundergraduatedegreeinaccounting,NorthernIllinoisUniversityreceivingmyMBA,andSaintLouisUniversityreceivingmyPh.D.infinanceandaccounting.IworkedasaCPAformanyyearsinChicagoandhavetaughtaccountingatseveraluniversities.IhavebeenteachingatUMSLsince2010.Ilovemusic,travel,andchocolate.TeachingPhilosophy:Ibelievethatyou(thestudent)determineyourownlevelofsuccessinthecourse.Accountingcoursesrequirededicatedtextbookstudy,homeworkproblempractice,andtheabilitytoapplyaccountingtools.Thisgraduatelevelfinancialaccounting&analysiscoursefocusesonapplyingtheanalysisandvaluationtoolsthatwelearnduringthesemestertoactualpubliccompanyfinancialstatements.Iwillpresentthematerialandhelppromotelearningandanalysisskills.However,itisuptoyoutoread,study,practice,andparticipate.Itisimperativethatyoucommunicateconcernsregardingthecoursetomeassoonaspossible.Ifyouarehavingtrouble,letmeknow.Iamheretohelpyouachievethebestpossibleoutcomeinthiscourse.Thiscourseisfullofgreatteachingresources.Usethemtothefullest.Thisisagreatopportunitytolearnandimproveyourskills.

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Requiredmaterials:1. Text(required):OurtextbookisFinancialStatementAnalysis&ValuationbyEaston,McAnally,Sommers&Zhang,

4thedition,CambridgeBusinessPublishers,2015.YoucanobtainthehardcopyorusetheeBook.2. MyBusinessCourse(required):MyBusinessCourseisrequiredforaccesstotheonlinehomeworkandguided

examples.YoucanpurchasethetextbookandaccesscodeprepackagedatthebookstoreoryoucanpurchasetheaccesscodetoMyBusinessCourseseparately.TheMyBusinessCoursewebsiteprovidesaccesstotheeBook.Ifyoupurchasetheaccesscodeseparately,youcanchoosetoaccessthetextbookfromtheeBookfeatureorobtainausedhardcopyofthetext.OnceyouhavepurchasedtheMyBuinessCourseaccesscode,youwillneedtoregisteronline.

3. Non-ProgrammableCalculator(required):Anon-programmablescientificcalculatorsuchasaTI-30willbeneededforuseduringtheexams.

4. Cases(required):CasesinFinancialReportingbyEngel,Hirst,andMcAnally.Purchasecasesfor$4.15eachatwww.Study.net.Usetheschoolnameandcoursenametofindthecases.Casesmaybeavailableatthebookstore.

Optionalmaterials:WallStreetJournalorotherbusinessnewsjournal.ClickWSJstudentoffertosignupfortheWSJfor$1perweekfor15weeks.Studentscanreceiveprint,online,tabletandsmartphoneaccessfor$15.TimeRequirements:Ifthiscoursewereofferedoncampus,you’dbeinclass2.5hours/week,alongwiththetraveltimeinvolved.Theonlineversionisnodifferentintermsofexpectationsforyourinvolvement.Thisisanactiveonlinecoursethatrequires3hoursofyourtimeeachweekINADDITIONTOthetimeittakesyoutoreadtherequiredmaterialsandwatchthevideos,aswellastheadditionalworkrequiredtocompletetheassignedpapers.Thatmeansthatyouneedtoplantospendaminimumof6hourseveryweek,upto9-10hoursaweek,onactivitiesrelatedtothiscourse.Ifyoudonothavethatamountoftimetodevotetothiscourse,youshouldperhapsreconsidertakingthiscourseatthistime.TechnologyRequirements:Asastudentinanonlinecourse,youareexpectedtohavereliableinternetaccessalmosteveryday.Ifyouhavecomputingproblems,itisyourresponsibilitytoaddresstheseortousecampuscomputinglabs.Problemswithyourcomputerorothertechnologyissuesarenotanexcusefordelaysinmeetingexpectationsandmisseddeadlinesforthecourse.Ifyouhaveaproblem,gethelpinsolvingitimmediately.Ataminimum,youwillneedthefollowingsoftware/hardwaretoparticipateinthiscourse:

1. Computerwithanupdatedoperatingsystem(e.g.Windows,Mac,Linux)2. UpdatedInternetbrowsers(AppleSafari,InternetExplorer,GoogleChrome,MozillaFirefox)3. AbilitytonavigateMyGateway(BlackboardLearningManagementSystem)4. MinimumProcessorSpeedof1GHzorhigherrecommended.5. DSLorCableInternetconnectionoraconnectionspeednolessthan6Mbps.6. MediaplayersuchasVLCMediaPlayer.7. AdobeFlashplayer(free):http://get.adobe.com/flashplayer/8. AdobeReaderoralternativePDFreader(free):http://get.adobe.com/reader/?promoid=HRZAC9. OracleJavaplugin(free):http://java.com/en/download/index.jsp10. MicrosoftSilverlightplugin(free):http://www.microsoft.com/getsilverlight11. Awebcamand/ormicrophoneishighlyrecommended.

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CourseDescription:

Prerequisites:ACCTNG5400ortheequivalent.ThiscoursebuildsonthefoundationscoveredinACCTNG5400,emphasizingin-depthanalysisofpublishedfinancialstatements.Thecoursebeginswithdiscussionoftheroleoffinancialaccountinginformationincapitalmarketsandcontracting,andcontinueswithexaminationofanumberofspecificaccountingissues.Studentsareencouragedtolookbehindthenumberstobetterunderstandtheeconomicsoftheunderlyingtransactions,andproperlyinterpretwhatthereportednumbersmeanaboutafirm'sfutureprospects.Thecoursewillprovideonlinelectures,problems,discussion,andguidedexamplestopresentthecourseobjectives.GoalsoftheCourseThegoalsofthiscoursearethefollowing:First,morefullyunderstandhowtoreadandinterpretfinancialstatementswithparticularattentiontotheinvestingandfinancingactivitiesofthebusiness.Second,developaframeworkforfinancialstatementanalysis.Third,understandtherolethataccountinginformationplaysinvaluationandcreditriskanalysis.LearningObjectives• Discussfinancialinformationavailableforpublicly-tradedcompanies• Utilizesomeanalysistoolstoevaluateandunderstandacompany’sperformance• Tacklesomeofthemorecomplexandsignificantaccountingprinciplesthatimpactfinancialstatements• Understandhowtheimplementationoftheseprinciplescanimpactacompany’sperformanceand• UsefinancialstatementinformationandvariousvaluationtechniquestodeterminethevalueofabusinessHowThisCourseWorks:Thecoursewillusealearner-centeredapproach.Iwillserveasyourfacilitatorandaresourcetocompletethecoursesuccessfully.Youwillusethetextbookreadings,homeworkproblems,onlinelectures,guidedexamplesandpowerpointstocoverthematerial.Thereisalotofmaterialtocoverinthiscourse.Themostimportantconceptsandmechanicswillbestudiedineachofthemodules.Therearecorrectanswerstothequestionsinthiscourseandyouwillbeexpectedtobeabletodemonstrateknowledgeoftheseconceptsandcalculationsontheexams.

Ifthisisyourfirstonlinecourse,itisrecommendedthatyoucompletetheOnlineCourseOrientationlistedinyourMyGatewaycourselist.Ifyou’vealreadycompletedtheorientation,youdonothavetoretakeitbutyoucanrefertoitforhelpfulvideosandtutorialsaboutthetechnologiesusedinthiscourse.

PrerequisiteKnowledge:Itisassumedthatyouhavetheprerequisiteknowledgeoffinancialaccountingandmanagerialaccounting.Thisincludesunderstandingthebasicmechanicsofaccountingfortheoperatingactivitiesofabusinessandbeingabletoreadyandinterpretthefourfinancialstatementandthebasicfootnotes.Pleasereviewthetextbookfromyourearlieraccountingcoursesifyoufeelthatyouneedtorefreshyourselfontheseconcepts.InstructionalTechnologyWewillusethefollowingtechnologyforourlearningcommunity:

• Electuresonlearningobjectives• Homeworkproblems• PowerPoint• Quizzes• Exams

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• BlackboardIM• BlackboardCollaborate• MyGateway• UMSLemail• Currentbusinessnews–dailybusinessnewspaperhighlyrecommended

GradeComposition:

Yourgradeforthecoursewillbeearnedbasedonthefollowing:Twointerimexams(100pointseach) 200pointsFinalexam(Comprehensive) 200pointsHomework(10pointseach,dropthelowest) 100points Quizzes(10pointseach,dropthelowest) 100pointsAnalysisCaseAssignments(50pointseach) 150pointsDiscussionBoard(5pointseach) 50points

Totalpoints 800pointsFinalcoursegradeswillbeassignedasfollows:716-800points=A 556-611points=C684-715points=B+ 532-555points=D+ 636-683points=B 476-531points=D 612-635points=C+ 475&below=F EverystudentcanearnanA.Therewillbenocurve.AllexamswillbetakenintheUMSLtestingcenterinJCPenneyHall.Youwillneedtoemailthetestingcentertomakeanappointmentforyourexamtimeanddateinthetestingcenter.AnexamtimetestingwindowwillbepostedforeachexamonMyGateway.WithdrawalPolicy:ThelastdaytodropacoursewithoutreceivingagradeisMonday,September21,2015.ThelastdaytodroporwithdrawfromacoursewithagradeisMonday,November16,2015.Becausethefirstexamwillnotbegivenuntilafterthefirstdropdate,Iwillassignan“Excused”gradetoanystudentwhodropsthecoursebyOctober9,2015.Ifyoudropthecourseafterthatdate,Iwillassignthegrade“Excused”onlyifyouhaveaweightedgradeofaleast60%forexams,homework,assignments,andquizgradesasofthedatethedroprequestisprocessedbytheUniversity.ThisgradewillbeavailableonMyGateway.IfyoudropthecourseafterOctober9,2015andyourweightedaverageonexams,homework,assignments,andquizzesgiventodateislessthan60%,an“F”willberecordedforthesemester.NowithdrawalswillbeallowedafterNovember16,2015.

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CourseSchedule(subjecttomodification)

Module#/Name Dates Lectures ReadingsAssignmentsDueSun11:59P

DiscussionBoard1stpostThur,repliesSun11:59P

AssessmentsDueSun11:59P

MandatoryinpersonorientationclassroomsessiononMonday,August24that6:55pminourclassroom.Module1FrameworkforAnalysisandValuationModule2(optionalforbasicaccountingreview)

8/24-8/30 Electure

CourseSyllabusChapter1

1. Syllabusquiz(countsasaquizgrade)

2. Courseattestationform

3. MyBusinessCourseHomework

DiscussionBoardquestion1(nopoints)

Endofweekquiz

Module3ProfitabilityAnalysis&Interpretation

8/31-9/6 Electure Chapter3 MyBusinessCourse

Homework

DiscussionBoardquestion2

Endofweekquiz

Module4CreditRiskAnalysis&Interpretation

9/7-9/13 Electure Chapter4 MyBusinessCourse

Homework

DiscussionBoardquestion3

Endofweekquiz

Module5RevenueRecognition&OperatingIncome

9/14-9/20 Electure Chapter5 MyBusinessCourse

Homework

DiscussionBoardquestion4

Endofweekquiz

Exam1thisweekWrittenCasedue:Sunday9/27at11:59PPresentationsinclassMonday9/28.TheHomeDepot,Inc.andLowe’sCompanies,Inc.FinancialStatementAnalysis(Studentswillbeassigned2writtencasesand1presentationcaseatthebeginningofthesemester)

9/21-9/27 Review Review Review

Exam1–inthetestingcenter

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Module6AnalysisofPPEModule7AnalyzingLTDebt

9/28-10/4 Electure

Chapter6pages6-28thru6-40&Chapter7pages7-11thru7-35

MyBusinessCourseHomework

DiscussionBoardquestion5

Endofweekquiz

Module8EquityRecognition&OwnerFinancing

10/5-10/11 Electure Chapter8 MyBusinessCourse

Homework

DiscussionBoardquestion6

Endofweekquiz

Module9IntercorporateEntities

10/12-10/18 Electure Chapter9 MyBusinessCourse

Homework

DiscussionBoardquestion7

Endofweekquiz

Module10Off-Balance-SheetFinancing

10/19-10/25 Electure Chapter10 MyBusinessCourse

Homework

DiscussionBoardquestion8

Endofweekquiz

Exam2WrittenCasedue:Sunday11/1at11:59PPresentationsinclassMonday11/2NordstromInc.-AnalyzingFinancialPerformanceTraditionalMultiplicativeDuPontModel

10/26-11/1 Review Review Review

Exam2–inthetestingcenter

Module12CostofCapital&ValuationBasics

11/2-11/8 Electure Chapter12 MyBusinessCourse

Homework

DiscussionBoardquestion9

Endofweekquiz

Module13Cash-Flowbasedvaluation

11/9-11/15 Electure Chapter13 MyBusinessCourse

Homework

DiscussionBoardquestion10

Endofweekquiz

Module14Operating-Income-BasedValuation

11/16-11/22 ELecture Chapter14 MyBusinessCourse

Homework

DiscussionBoardquestion11

Endofweekquiz

Module15Market-BasedValuation

11/30-12/6 ELecture Chapter15 MyBusinessCourse

Homework Endofweekquiz

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Casedue:Sunday12/6at11:59PPresentationsinclassMondayon12/7WeisMarketsInc.-Measurement&Valuation

ReviewforFinal 12/7-12/13 Review Review Review

FinalExam 12/14 Exam12/14intheUMSLtestingcenter

InpersonclassroomdatesareMondayat6:55pm,whichincludetheorientationsession,August24th,yourpresentationnighttobedeterminedbyGooglesignup,andyourdiscussionpanelnighttobedeterminedbyGooglesignup.InpersonexamsarepaperexamsintheUMSLtestingcenter.

CoursePolicies

1. Participation(expectations)o Itisvitallyimportantthatourclassroomenvironmentpromotetherespectfulexchangeofideas.This

entailsbeingsensitivetotheviewsandbeliefsexpressedduringdiscussionswhetherinclassoronline.Pleasespeakwithmebeforerecordinganyclassactivity.ItisaviolationofUniversityofMissouripolicytodistributesuchrecordingswithoutmyauthorizationandthepermissionofotherswhoarerecorded.

o Iwillnotrespondtoeachpostbutwillbemonitoringeachdiscussion.IwillrespondwhenIhavesomethingtocontributetothediscussionorwanttoredirecttheconversation.

o Yoursuccessinthiscoursewillheavilydependonyourabilitytocommunicate,engageandparticipateinallcourseactivities.Successfulcompletionofthiscourserequiresthatastudentkeepupwithallassignments,courseworkanddiscussions.Timelyparticipationinonlinediscussionsisaveryimportantpartofthiscourseandparticipationinthesediscussions,andotheractivitiesasassigned,isnotoptional.Youareexpectedtoprepareandposttodiscussionsinatimelymannerconsistentwiththerequirementscontainedwithinthecoursesyllabusanddiscussionrubric*.

o Ifyouareunabletoparticipateinthescheduledclassactivityordiscussionsyoumustnotifytheinstructorwithintheweekofthatclassmoduleordiscussion.Anunexcusedfailuretoengageorparticipatewiththeclasswillbecountedasanabsence;unexcusedabsencesmayresultinfailure.Theinstructorreservestherighttomakejudgmenttoacceptand/ormake–upassignmentsmissedbecauseoffailedparticipationinthecourseactivities.

2. OnlineDiscussionProtocol

• Participationinthecourseshouldmaintainapositiveworkandlearningenvironment,asoutlinedintheUMSLStudentPlanner:http://www.umsl.edu/~studentplanner/PoliciesandProcedures/positive.html

• Postingsshouldbeevenlydistributedduringthediscussionweek.

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• Postingsshouldbeaminimumofthreesentences,oroneshortparagraph,andamaximumoftwoparagraphs.

• Responsesshouldbewellwrittenwithproperpunctuation,spellingandgrammar.• Avoidshortone-wordpostings,forinstance,“Iagree,”unlessaccompaniedbysupportingstatements

fromthereadingsorpriorknowledge(workandlifeexperience).• Stayfocusedonthetopic.• Askquestions;challengeotherpostingsthatlacksupportingevidenceorpresentincorrectinformation.• Encouragefurtherdiscussionbybuildingoncurrentthreads.• Checkyourpostingsforresponsesfromothersandrespondinkind.• Useproper“netiquette”**• Iwillnotrespondtoeachpostbutwillbemonitoringeachdiscussion.IwillrespondwhenIhave

somethingtocontributetothediscussionorwanttoredirecttheconversation.• TheDiscussionBoardresponsewindowforeachweekwillcloseonSundayeveningsat11:59pm.

3. AttendancePolicies

o “Present”inclassforonlinecoursesisdeterminedbyparticipationinan“academicallyrelatedactivity,”i.e.submissionofanassignment,assessmentordiscussionforumposting.Thelastdayofattendanceisthelastdayastudentisacademicallyparticipatingintheonlinecourse.

o Documentationthatastudenthasloggedintoanonlineclassisnotsufficientbyitselftodemonstrateacademicattendance.

4. AcademicIntegrity/Plagiarism

o YouareresponsibleforbeingattentivetoandobservantofUniversitypoliciesaboutacademichonestyasstatedintheUniversity’sCampusPoliciesandProceduresintheTritonManual(p.30)

o Academicdishonestyisaseriousoffensethatmayleadtoprobation,suspension,ordismissalfromtheUniversity.Oneformofacademicdishonestyisplagiarism–theuseofanauthor'sideas,statements,orapproacheswithoutcreditingthesource.Academicdishonestyalsoincludessuchactsascheatingbycopyinginformationfromanotherstudent.Plagiarismandcheatingwillnotbetolerated.StudentswhoaresuspectedofcheatingorotherformsofacademicdishonestyonanexamorquizwillbegivenaZEROfortheworkANDMAYFAILthecourse.

o AcademicdishonestywillbereportedtotheOfficeofAcademicAffairsforpossibleaction.Theinstructorwillmakeanacademicjudgmentaboutthestudent’sgradeonthatworkandinthatcourse.Thecampusprocessregardingacademicdishonestyisdescribedinthe“Policies”sectionoftheAcademicAffairswebsite

5. Access,DisabilityandCommunicationo Studentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinorderto

participateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

§ 144MillenniumStudentCenter§ Phone:(314)516-6554§ Website:http://www.umsl.edu/services/disabled/

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o IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeofInternationalStudentsandScholarServices:

§ Phone:(314)516-5229§ Email:[email protected]§ Website:http://www.umsl.edu/~intelstu/contact.html

6. Exams,quizzes,andhomework

o Examsmustbetakenonthedateandwithinthetimeframeindicatedbytheinstructor.Thedatesand

timesaresubjecttochangebytheinstructor.Azerowillberecordedforexamsnottaken.Inextenuatingcircumstances,withappropriatedocumentation,theinstructorwilldecidewhethertoprovideamake-upexam.Informtheinstructoroftheextenuatingcircumstancesbeforetheexamtime,ifpossible.

o Toreceivepartialcreditonexams,youmustprovidevalidsupportingcalculations.o Quizzesmustbetakenonthedateandwithinthetimeframeindicatedbytheinstructor.Quizzesare

dueontheduedate,Sundayunlessotherwisenoted,by11:59pm.Thedatesandtimesaresubjecttochangebytheinstructor.Azerowillberecordedforquizzesnottaken.TherewillbeNOMAKE-UPQuizzes.Iwillkeepthe10highestquizscoresattheendofthesemester.QuizzesinMyBusinessCoursehaveoneattemptand30minutes.

o NoLateHomeworkorcaseswillbeaccepted.Azerowillberecordedforlatehomeworkorcaseassignments.HomeworkisdueaspostedinMyBusinessCourse.Homeworkisdueontheduedateby11:59pm.Therearenolatehomeworkorassignmentexceptionsbecauseoftechnologyissues.Starthomeworkearlyanddonotwaituntilthelastminute.HomeworkgradeswillbeavailableonMyGatewaywithinoneweek.Homeworkhasunlimitedattemptsandnomaximumtimelimit.

o Exams,quizzes,&casesshouldbegradedwithinoneweek.Ifyouhavequestionsconcerninggrading,sendmeanemail.

7. VirtualOffice

o ThisclassusesBlackboardCollaborate;areal-time,digitallearningenvironmentindependentofaphysicalclassroom.Studentsandinstructorscanparticipateindistancelearningandcollaborationregardlessoftheirphysicallocationusingtheirowncomputer.

o VirtualofficehourswillbepostedonMyGatewayunderthevirtualofficecontentarea.AvirtualBlackboardCollaboratesessionwillbeheldMondayeveningsat7pm.AnannouncementwillbemadeonBlackboardifthisdateortimeischanged.

8. TitleIXPolicies

o MandatoryReporting:UnderTitleIX,allUMSLfaculty,staff,andadministrators(withlimited

exception)areobligatedtoreportanyincidentsofsexualharassment,sexualmisconduct,sexualassault,orgenderdiscriminationtotheStudentAffairsofficeand/orotherUniversityofficials.Thisensuresthatallpartiesareprotectedfromfurtherabusesandthatvictim(s)aresupportedbytrainedcounselorsandprofessionals.Note:ThereareseveralofficesatUMSLwhosestaffareexemptfromTitleIXmandatedreporting,whentheinformationislearnedinthecourseofaconfidentialcommunication(e.g.,

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CounselingServices,HealthServices,CommunityPsychologicalService,CenterforTraumaRecovery,andStudentSocialServices).

StudentResources

GatewayforOnlineandAdultLearners(GOAL)TheGOALofficeprovidesyouwithpersonalizedservicesandaccesstoresourcestohelpyoubesuccessfulinyouronlinecourse(s).Contactusforvirtualandtraditionalsupport,tutorialsontechnologytoolsinyourcourse,coachingforonlinelearningsuccess.Weevenhavefreecoffeeandaspacetohangout.

o 306SSBTowero Phone:(314)516-4210o Email:[email protected] Website:http://www.umsl.edu/~umslgoal/

Access,DisabilityandCommunicationStudentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinordertoparticipateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

o 144MillenniumStudentCentero Phone:(314)516-6554o Email:[email protected] Web:http://www.umsl.edu/services/disabilityo

IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeofInternationalStudentsandScholarServices:

o Phone:(314)516-5229o Email:[email protected] Web:http://www.umsl.edu/~intelstu/contact.htmlo

TechnicalSupport

MyGateway(Blackboard):Ifyouhaveproblemsloggingintoyouronlinecourse,oranissuewithinthecoursesite,pleasecontacttheTechnologySupportCenter:

o Phone:(314)516-6034o Email:[email protected] Web:http://www.umsl.edu/technology/tsc/

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IfyouarehavingdifficultywithatechnologytoolinMyGatewayconsidervisitingtheOnlineCourseOrientationinyourMyGatewaycourselist.Theorientationhasoverviewsofeachtoolandtutorialsonhowtousethem.

MyBusinessCourseSupporto Phone:(630)504-0505o Website:http://www.mybusinesscourse.com

BlackboardCollaborate:IfyouhaveanyquestionsregardingCollaborate,contacttheFacultyResourceCenter:

o Phone:(314)516-6704o Email:[email protected] Web:http://www.umsl.edu/technology/frc/o Outsidenormalofficehours,youmayalsocontactCollaboratefor24/7assistance:

§ Phone:(877)382-2293§ Chat:http://support.blackboardcollaborate.com

AcademicSupport

o ContactDr.Countryman:[email protected] NetTutor:OnlinetutoringinmanysubjectsisnowavailablethroughNetTutor.Inyourcourseson

MyGateway,clickonToolsandselectNetTutor®tologin.

StudentRetentionServicesoffersassistancetailoredtospecificstudentneeds.

o 225MillenniumStudentCentero Phone:(314)516-5300o Email:[email protected] Web:http://www.umsl.edu/~umslsrs/

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*OnlineDiscussionRubric

Excellent(5points)

Newandoriginalideastangenttothediscussion;insightfulandreflectivediscussion;referencetoandelaborationofideasthroughoutthediscussion;firstpostingbyThursdayandtworepliesbySundaycontributingtothediscussionquestion

Good(4points)

Insightfulandreflectivediscussion;referencetoandelaborationofideasthroughoutthediscussion;firstpostingbyThursdayandtworepliesbySundaycontributingtothediscussionquestion

Average(3points)

Elaborationandcontributiontooneideawithinthediscussion;latefirstpostwithtworepliesbySunday

BelowAverage(2orfewerpoints)

Simpleinsightorcontributiontothetopic;lackingfirstpostand/ortworeplies

Poor(0)

Anyofthefollowing:Noparticipation,agreementstatements,derogatorycomments,ormessagestotallyunrelatedtothetopicofthediscussionquestion

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**OnlineClassNetiquette/behavior

o Beself-reflectivebeforeyoupostanemotionalresponseandrereadwhatyouhavewrittentobesureitispositive.Thinkofyourcommentsasprintedinthenewspaper.Youronlinecommentswillbeseen,heardandrememberedbyothersintheclass.

o Useeffectivecommunication.

o Avoidtheuseofallcapsormultiplepunctuationelements(!!!,???etc).o Bepolite,understateratherthanoverstateyourpoint,andusepositivelanguage.o Ifyouareusingacronyms,jargonoruncommonterms,besuretoexplainthemsoeveryonecan

understandandparticipateinthediscussion.

o Askforclarificationtoapointifyoufeelemotionalfromaclassmate’spost.Itislikelythatyoumisunderstoodhis/herpoint.Thisstrategywillalsohelpyoustepawayfromtheintensityofthemomenttoallowformorereflection.

o Signyourname.Itiseasiertobuildaclassroomcommunitywhenyouknowtowhomyouareresponding.

o Fostercommunity.Shareyourgreatideasandcontributetoongoingdiscussions.Considereach

commentyoumakeasonethatisaddingto,ordetractingfrom,apositivelearningenvironmentforyouandyourclassmates.

o Beconstructive.Youcanchallengeideasandthecoursecontent,butavoidbecomingnegativeonline.

Whenyoudisagreepolitelyyoustimulateandencouragegreatdiscussion.Youalsomaintainpositiverelationshipswithotherswithwhomyoumaydisagreeonacertainpoint.

o Keeptheconversationontopicbyrespondingtoquestions,addingthoughtfulcommentsaboutthetopicsathand.Onlinedialogueislikeconversation.Ifthereisaparticulardialoguegoingon,pleaseaddtoit,butifyouhavesomethingnewtosay,pleasepostitinanotherthread.

o Defineyourterms.Whenusingacronymsortermsthatareparticulartoyourfield(ornewtoourcourse),

pleasedefinethemforothers.

Page 14: Syllabus: Accounting 5401, Fall 2015 Syllabi/540… · Discussion Board (5 points each) 50 points Total points 800 points Final course grades will be assigned as follows: 716-800

Syllabus:Accounting5401,Fall2015FinancialReporting&Analysis

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SubjecttoChangeClause:Thissyllabusissubjecttochangeatthediscretionoftheinstructortoaccommodateinstructionaland/orstudentneeds.TheinstructorwillannouncechangesonBlackboardannouncements.However,itisthestudent’sresponsibilitytokeepabreastofsuchchanges