BUAD 280 FALL 2023

BUAD 280 – Introduction to Financial Accounting (3 units)

Course Syllabus
Fall Semester 2023
Section – 14511R, 14512R, 14513R
Class Sessions – Tuesday & Thursday
8:00 am to 9:20 am JFF 236
9:30 am to 10:50 am JFF 236
11:00 pm to 12:20 pm JFF 236

Professor: Zivia Wilson Sweeney, CPA

Office: ACC 119
Office Phone: 213 740-2705
E-mail: [email protected]
Office Hours: Tuesday & Thursday 2:30pm – 3:30pm and by appointment
FINAL EXAM: Friday, December 8 8:00 am – 10:00 am Online

Course Description
BUAD 280 is an introduction to accounting course for undergraduate students whose
majors require: understanding the impacts business transactions have on organizations;
knowledge of basic accounting principles and techniques; and the ability to leverage
the variety of information the accounting discipline provides managers, owners and
other stakeholders. The primary focus of the course is the development, presentation
and understanding of financial accounting information useful to a variety of
stakeholders when analyzing results and supporting decisions related to business
operations and financial position, cash flows, income generation, asset acquisition, and
financing activities.

There are five functional areas of accounting: financial accounting, managerial accounting,
taxation, systems and auditing. This course will emphasize basic accounting theory and practices
related to financial accounting that relates to external financial reporting. These practices include
an analysis of records of original entry and their relationship to the general ledger, periodic
adjustments, and financial statements.

Learning Objectives
In this class, emphasis will be placed on the USC Leventhal School of Accounting learning goals
as follows:

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Undergraduate Accounting Program Student Learning Objectives (last updated 6/13/19)

Students will demonstrate technical proficiency in

OBJECTIVE Technical the accounting discipline, including the use of
1 Knowledge technical accounting knowledge to help solve
problems and make decisions.
Students will demonstrate the ability to critically
Research, Analysis
OBJECTIVE analyze, synthesize, and evaluate information for
and Critical
2 decision making in the local, regional and global
Thinking
business environment.
Students will demonstrate an understanding of
OBJECTIVE Ethical Decision
ethics, ethical behavior and ethical decision
3 Making
making.
Students will demonstrate the ability to
OBJECTIVE
Communication communicate ideas both orally and in writing in a
4
clear, organized and persuasive manner.
Leadership, Students will demonstrate leadership skills and the
OBJECTIVE
Collaboration and ability to work cooperatively and productively to
5
Professionalism accomplish established goals.
Students will demonstrate an understanding of
technology issues and utilize relevant technology
OBJECTIVE tools and applications to gather and evaluate
Technology
6 information, analyze and solve problems, work
interactively with other people, and develop and
present conclusions.

Upon successful completion of Introduction to Financial Accounting, the student will be able
to:

1. Demonstrate an understanding of the key principles and assumptions used by accountants

when providing information to management and other stakeholders by answering questions
and solving problems. (Marshall Learning Goal 1.2, 1.3, 1.4, 6.1)
2. Demonstrate an understanding of Generally Accepted Accounting Principles and their impact
on the conduct of management and business leaders by answering questions and solving
problems. (Marshall Learning Goal 4.1)
3. Explain how management, other stakeholders and the business community use key sections
of the balance sheet, income statement and statement of cash flows to make decisions by
evaluating business transactions, preparing financial statements and analyzing relevant
financial statement information. (Marshall Learning Goal 1.2, 1.3, 1.4, 2.2, 5.2 )
4. Analyze the cash impact of business transactions by creating a statement of cash flows from a
series of transactions and account balance changes. (Marshall Learning Goal 1.2, 1.3, 1.4,
2.2)
5. Evaluate the impacts of accrual-based accounting and management decisions on financial
statement presentation and stakeholder choices by analyzing a variety of business activities /
scenarios and developing journal entries. (Marshall Learning Goal 1.2, 1.3., 1.4, 2.1)
6. Describe a business operating cycle and demonstrate the impact of various operatingactivities
by applying accounting principles and techniques to produce journal entries,develop
appropriate adjustments, and produce a multi-step income statement in goodform. (Marshall
Learning Goal 1.2, 1.3, 1.4, 6.1)
7. Describe a business financial position and demonstrate the impact of various financing and
investing activities by applying accounting principles and techniques to produce journal
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entries, develop appropriate adjustments, and produce a classified balance sheet in good
form. (Marshall Learning Goal 1.2, 1.3, 1.4, 6.1, 6.2 )
8. Evaluate the general financial performance of an organization and the impact of management
decisions on financial results by analyzing a variety of financial ratios and developing an
opinion on potential employment by and / or investment in a large publiccompany. (Marshall
Learning Goal 1.2, 1.3, 1.4, 4.2)
9. Comprehend and read financial statements and reports (Marshall Learning Goal 1, 2)
10. Understand the impact of ESG (environment, social and governance) issues on financial
results and reporting. (Marshall Learning Goal 1, 2, 3)
11. Understand and explain the importance of accounting information systems and technology in
the business environment and communicate how accounting data can be applied in a variety
of settings (Marshall Learning Goal 6)
12. Understand the variety of ethical practices that companies adhere to and the importance of an
organization’s culture in adhering to moral business principals and maintaining trust,
confidentiality and business integrity in the workplace. (Marshall Learning Goal 3)
13. Analyze internal controls and understand the need for internal controls over financial
reporting (Marshall Learning Goal 3)
14. Strengthen analytical skills through differentiating facts, using and interpreting data, and
employing sound reasoning. (Marshall Learning Goal 2)

To achieve these learning objectives, a combination of background reading, interactive

discussion/lecture and practice problems will be utilized. Please note the most important word in
the sentence above is “interactive.” The reason is that research on learning indicates it is very
difficult to gain anything more than a superficial understanding of material without practice and
feedback. Therefore, you should expect our class sessions to incorporate a substantial amount of
both.

To demonstrate your achievement of the learning objectives stated above: 1) you will be required
to demonstrate your knowledge by individually working problems during exams and 2) you may be
asked to participate in class assignments on an ad hoc basis at the professor’s discretion.

Required Materials
The following books are available in the bookstore and will be used for BUAD 280.
• Financial Accounting, 7th edition, by Michelle Hanlon/ Robert Magee/ Glenn
Pfeiffer. (2023) ISBN 978-1-61853-431-6
• BUAD 280 Course Reader Professor Zivia Sweeney

The textbook can be purchased at the bookstore, the publisher’s website or used books
through various internet websites. The purchase options directly from the publisher’s
website are as follows:
• eBook includes one free MBC access code- $136.50 for 6-month subscription.
• New print book includes one free MBC access code. If the student enrolls in your
MBC course, then they will also get a free eBook access for the term- $230 from
our website (your bookstore may have a different price depending on their mark-
up).
• MBC Course Access Only has the videos and your auto-graded assignments (it
does not include the eBook)- $95. This option is used by students who have a used
print book.

Direct student purchase link from our website for eBook or print copy: Financial
Accounting, 7e | myBusinessCourse

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Student Support information:

Hours M-F 8 AM - 10 PM CT (6:00 GMT )

Sat & Sun 10 AM - 10 PM CT (6:00 GMT)

Email [email protected]
Phone: 630-504-0505

The course reader was developed in plain English to explain the key concepts of the
textbook and contains summary lecture notes as well as other material, which will not be
covered in the textbook. All lectures will contain information included in the course
reader. Course readers are only available at the bookstore.

NOTICE: All students are expected to have these materials by the beginning of the
second week of class.

Prerequisites and/or Recommended Preparation:

Although there are no formal prerequisites for this course, regularly reading a general
business periodical or newspaper’s financial section will aid in your business education.
The Wall Street Journal can be purchased at a discounted student rate at
www.wsjstudent.com.

In addition, you will find it helpful to bring a calculator to class to work discussion
problems and in-class exercises.

Course Notes:
Distributed materials and other class information will be available through your
Blackboard account. Blackboard will be the primary form of communication to students by
your professor. It is expected that students will have completed all required activities and
assignments before attending their class session each week. Students should ensure that they can
access all of the online tools via Blackboard prior to the start of classes.

Zoom is the platform used for all online sessions and online office hours. A link and
instructions to join the Zoom sessions will be posted in the Blackboard Course Pages. For
more information about Zoom, go to: Zoom Support Tutorials

Classroom Policies – Fall 2023

1. Active class participation is important in achieving the learning objectives for this course.
There is no substitute for learning and collaboration that happens inside the classroom.
Unless students provide an accommodation letter from USC OSAS, from Marshall detailing
visa or travel restrictions, or the university (such as athletic department), attendance and
active participation is expected in the classroom. There is no option to attend class via
Zoom except for those days in which we will have exams or external professionals for
recruiting or an ethics discussion.

2. Students with accommodations should submit their accommodation document to their

instructor as soon as possible.

3. Students who are experiencing illness should not attend class in person. Students who
miss class for any reason are responsible for catching up on materials missed. A
student who misses a class should reach out to classmates, the TAs/tutors and/or the
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professor in case of questions on missed material. For the avoidance of doubt,

medical emergencies are situations that represent acute injuries/illnesses that pose an
immediate risk to life or require immediate medical attention.

4. Students who take this course as pass/no pass must have a passing grade equivalent to
C- quality or better for undergraduate letter-graded courses per the registrar’s office
and university policy.

5. The following are the “golden rules” of the class.

a. The only stupid or dumb question is the one that is not asked.
b. Remember the most important golden rule: treat others as you would expect to be
treated.
a. Courtesy and respect in the classroom are not “suggestions”, it is mandated.
c. Professionalism will always be expected. Because the university classroom is a
place designed for the free exchange of ideas, we must show respect for one
another in all circumstances. We will show respect for one another by exhibiting
patience, courtesy, and professionalism in our exchanges. Appropriate language
and restraint from verbal attacks upon those whose perspectives differ from your
own is a requirement. Courtesy and kindness are the norm for those who participate
in my class. Talking or being disruptive during the lecture by students will not be
tolerated. Students may be subject to being removed from the class session. Please
see the Marshall “Open Expression” policy below.
d. You do not have to have Einstein credentials to understand accounting. All that is
required is a willingness to learn and a basic understanding of math – addition,
subtraction, multiplication, division, decimals, and percentages. Calculus is not
required.
e. All students start with an “A” in this class. Whether they keep this grade is up to
the individual.
f. We are all in this together. No one should feel isolated. Please do not hesitate to
contact your professor if you need assistance. Help cannot be provided if students
do not speak up about their specific issue. Student confidentiality will be respected.
g. It is ok and acceptable to have fun and enjoy accounting.

Marshall Learning Environment: Open Expression and Respect for All

https://www.provost.usc.edu/unifying-values/
https://www.provost.usc.edu/usc-statement-free-speech/
https://www.marshall.usc.edu/about/open-expression-statement

The USC Marshall School of Business shares the University’s Unifying Values:

• We act with integrity in the pursuit of excellence.

• We embrace diversity, equity and inclusion to promote well-being.
• We engage in open communication and are accountable for living our values.

We value each person's humanity and voice and strive to ensure that every member of our
community feels that they belong and are respected.

We support the USC Statement protecting free speech and the academic freedom of faculty and
students. Certain limited categories of speech are not protected by the law, such as expression that
is defamatory, incites violence, constitutes a true threat or unlawful harassment, or violates privacy,
confidentiality, or intellectual property rights. But other than the limited categories of legally
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unprotected speech, we are committed to fostering a learning environment where free inquiry and
expression are encouraged and celebrated and for which all members of the Marshall community
share responsibility. We recognize that speech that is deeply offensive may nevertheless be legally
protected and seek to restrain ourselves from responding with censorship or reprisal.

The classroom is an environment in which students and faculty should not feel they will be
punished, ostracized, or humiliated for speaking up with ideas, questions, or concerns, or for
making mistakes. As part of the educational process, students and faculty will discuss topics that
may make some people uncomfortable, unhappy, distressed, or even offended. Sometimes there
will be strong disagreements about these topics, and the care with which they are discussed is
paramount. It is the shared responsibility of members of our community: to treat each other with
courtesy, dignity and respect; to appreciate the spectrum of viewpoints on an issue; and, to be
actively involved in working through contentious issues together.

Contact with the IA’s/TA’s:

My TA/IAs all have important insights to help students through the course. TA/IAs are
provided as a courtesy to students. Students are required to treat IAs/TAs with respect and
professionalism at all times during the course. Inappropriate or unprofessional conduct
towards the IAs/TAs will have a negative impact on a student’s Golden P and/or Professor
Points. I reserve the right to negative both Golden P and Professor points for
inappropriate behavior towards my IAs/TAs or me.

GLOBAL GRADING STANDARDS

The Leventhal School of Accounting adheres strictly to the grading standards of the
University and the Marshall School of Business. Additionally, the Leventhal School of
Accounting has supplemented those standards with certain others. For students'
convenience, and to prevent misunderstanding, these additional standards are summarized
below.

The following grades are used: A - excellent; B - good; C - fair; D - minimum passing; F -
failure. The grade of F is awarded for failing work at the end of the semester. The
assignment of minuses and pluses when earned is required.

Grading Policies
Your performance in BUAD 280 will be evaluated based on graded assignments, individual
participation and examinations as shown below:

Team assignments and other graded course elements 250 points

Super Quiz 100 points
Midterm examinations (200 points each). 400 points
Final examination 250 points
Total available 1,000 points

Your grade in this class will be determined primarily by your relative performance on exams,
homework, and team projects. After each student’s weighted total points are determined for the
semester, letter grades will be assigned on a curve according to Marshall School of Business
(grading guidelines).

Final grades represent how you perform in the class relative to other students. Your grade will not
be based on a mandated target, but on your performance. Historically, the average grade for this
class is about a 3.3 (i.e., a “B”). Two items are considered when assigning final grades:

• Student score for each of the items above/your overall score/points for the course.
• Student ranking among all students in the course(s) taught by your instructor during the
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current semester.

Although final class grades will be assigned, a student’s total individual points will be reviewed
considering all students’ total points to ensure fairness.

Team assignments and other graded course elements. Graded assignments involve technical
skills, critical thinking/analysis and reasoning abilities. Therefore, grading includes both objective
and subjective components.

These elements are varied, but in total account for 250 course points.

The 250 points are distributed as follows:

Team Assignments
SEC Analysis 150 points
UiPath Pilot Assignment 25 points
Ethics Paper 40 points
Total Team Assignments 215 points
Homework check 10 points
Microsoft software workshops 10 points
Other course elements (professor points) 15 points
Total 250 points

Team assignments: This semester there will be two graded team assignments, an ethics paper and
SEC analysis project. The SEC analysis assignment will involve preparation of a lengthy written
report and in class presentation. Your instructor will provide specific, detailed requirements for this
assignment.

Peer evaluations: Employers value students with an ability to work positively within a team
environment. To encourage you to consciously work on enhancing your teamwork abilities, this
course includes a peer evaluation of your contributions to the SEC Analysis and ethics paper by all
other team members and the awarding of points for team participation. A peer evaluation will be
solicited asking each team member to evaluate the contribution of other team members. Specific
details will be provided as appropriate prior to the submission of the second team assignment.
Note: I will take under advisement the recommended point allocations by teams. As the professor, I
will ultimately determine and assign these points (class participation credit).

Homework: One homework check will be performed and graded during the semester. This
homework check is worth 10 points.
Microsoft workshops: Students are required to attend two software-training workshops. Each
workshop is worth 5 points. Your instructor will provide more details. Note: A significant number
of employers, especially the public accounting firms, require their prospective employees to be
advanced excel users.
Professor points:
Professor awarded points must be earned and are not automatically given to any student. To earn
these points, a student must:

• Regularly attend class,

• Participate in class discussions,
• Attend office hours as needed,
• Attend tutoring sessions with TAs when required,
• Act professionally at all times in class and when interacting with the professor, peers,
• TAs, and professional guests in class and
• Behave in accordance with the USC student code of conduct.
• Participate in class related activities
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Class participation credit: Golden Protégé points (Golden Ps) will be awarded and/or earned
by students throughout the semester. Golden Ps are earned in increments of 5 points each.
The maximum number that can be earned by students is 50 points, excluding the peer
evaluation points awarded to students. There are no extra credit opportunities.

As your professor, I reserve the right to negate Golden P awards for violations of student
code of conduct, violation of rules specified in the syllabus, and failure to appropriately
participate with your teams.

Teamwork: You are expected to work with you team. As is the case in the real world, you do not
get to choose coworkers. Team disputes are expected be resolved internally. However, students
who fail to fully participate with their assigned teams may be requested by their team to be
removed from a team for failure to participate. If the professor grants this request, the student will
have to do the elements of the team assignment under the following circumstances.

• The SEC project and/or ethics paper will have to be done individually on a company of the
professor’s choosing by the posted deadline for half credit
• The student removed from his or her team will lose the following points:
✓ 15 points forfeited for team participation
✓ 15 professor points
✓ Golden Ps: All Golden P awarded points as they are awarded at the discretion
of the professor.

UiPath Pilot

Students in all three of my class sections will participate in a pilot program to learn UiPath. UiPath
is a software package that deals with artificial intelligence (AI) and robotics. Students will be
required to undergo the initial training and overview of the product. UiPath student licenses are
free as part of USC’s master license. All sessions must be accessed via a computer, not a MAC and
will be online. Training and completion will be done at the leisure of the student during the
semester. It should take approximately 4 hours to complete. Upon successful completion of the
training, students will receive a certificate of completion and can add this to their resumes.

The final date when certificates must be submitted is Thursday November 9, 2022. More
information will be provided. If the pilot is successful, UiPath training will be rolled out to all
BUAD 280 classes in upcoming semesters.

Grading and Assignment Detail

Exams
The midterm and final exams will be administered through Blackboard. Your instructor will
provide further guidance prior to each exam. The super quiz will be submitted in class by student
teams.

For those exams administered through Blackboard, it is the student’s responsibility to ensure they
have strong internet connection and follow the instructions given by the Professor carefully. Unless
there is an issue with Blackboard confirmed by Blackboard personnel that prohibits students from
taking the exam, students will not be allowed back in to fix their test due to user error.

Final Exam Exceptions Per the Registrar

BUAD 280 is one of the final exam exception classes. The final exam is as follows:
Business Administration 280, 305 Friday, Dec. 8 8-10 a.m.

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THERE ARE NO MAKE-UP EXAMS.

If you miss an exam due to an emergency or unavoidable conflict (medical,
personal or family emergency, court order, participation in recognized curricular
or extracurricular activities ), you should i) provide proper documentation and ii)
let the professor know in advance (with the understanding that this is not always
possible). For the avoidance of doubt, medical emergencies are situations that
represent acute injuries/illnesses that pose an immediate risk to life or require
immediate medical attention.

If a student misses a Midterm exam due to an emergency or unavoidable conflict, then the
grade for that missed midterm will be reweighted to the remaining Midterm and Final
Exams. If a student misses both Midterms, and in both cases this is due to an emergency or
unavoidable conflict, then the student will automatically get an “IN” and will need to work
with the Professor to complete this requirement within a year, consistent with the school’s
policies (See “Incomplete Grades” below). If a student misses any midterm exam for reasons
other than an emergency or unavoidable conflict, the student will automatically get a zero for
that Midterm exam.

All students MUST take the final exam. If a student misses the final exam due to an
emergency or unavoidable conflict, then the student will get an “IN” and will need to work
with the Professor to complete this requirement within a year, consistent with the school’s
policies (See “Incomplete Grades” below). If a student misses the final exam for reasons other
than an emergency or unavoidable conflict, the student will automatically get a zero in the
final exam.

A conflict with your personal family plans or travel plans is not a sufficient reason for
an incomplete or a request to take an exam at another time.

Per the Registrar, no student is permitted to omit or take early a final examination and no
instructor is authorized to permit a student to do so. Students should plan in advance to
avoid scheduling conflicts in their final examinations. If a student is scheduled for two
final examinations at the same time, the student should request to take one of the
examinations on a different day or time. If a student is scheduled for more than two final
examinations in one day, the student may request to take one of the exams on a different
day or time. In either situation the student must contact the professors involved no later
than two weeks prior to the scheduled examination date and request an accommodation. If
an accommodation cannot be arranged, the student should contact the office of Academic
Programs at [email protected].

All Midterm and Final Exams will be proctored.

Super Quiz, Midterm and Final Examinations-These examinations account for an estimated
75% of the course points. The primary content of these exams is from the course reader, textbook
problems, and lectures. The exams will be a mix of true/false, multiple choice, problems, and fill-
in components (no word bank). Details about the format will be announced in class near each
exam date.

Because of my commitment to providing you with adequate feedback, you should not expect
instantaneous update of your class grade after each mid-term exam. Grades on your midterm and
final exam should be available after completion on Blackboard. After this time, grades on tests
become final. Exams will not be available for review, but students will know the problems they
did not get correct. All grades are final once given.

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The final exam will focus on the last major topics and cumulative qualitative knowledge covering
materials discussed throughout the semester. Should you have any questions about your final exam
grade, request an appointment with your instructor to review your exam in the first month of the
following semester.

For most students, the final exam will determine the grade received in the course.

Grades are due 96 hours after the university-scheduled final examination day and time.
Therefore, it might not be possible to accommodate late student requests for an alternate,
makeup final examination after the published examination period.

The exam dates for this fall are as follows:

Super Quiz Tuesday September 26, 2023

Midterm 1 Tuesday October 17, 2023
Midterm 2 Tuesday November 7, 2023
Final Exam Friday December 8, 2023

Preparing for exams involves dedication and ends only when you can: 1) identify the relevant
issues in a given business situation; 2) analyze the data and transform it into information to be used
in a comprehensive answer; and 3) explain what you did using techniques demonstrated in class.
The best bet for success involves several steps. First, is making sure you do the advanced
preparation for each class session. Second is reworking problems done in class and trying other /
additional problems. Third is making sure you ask questions in a real-time manner to solidify your
understanding of the material as we go, rather than trying to ‘get it’ right before an exam.
Remember, on exams you will be required to perform all work (e.g., problem setup, solution
generation, and answer presentation) on your own.

Religious Observance Conflicts

When an examination is scheduled at a time that conflicts with a student’s observance of a
holy day, it is important that students notify the professor as soon as possible so an
alternate examination date and time can be determined to accommodate a request to be
excused. A student must discuss a final examination conflict with the professor no later
than two weeks prior to the scheduled examination date to arrange an acceptable
alternate examination date and time.

Questions should be directed to the Office of Religious Life (213)740-6110 or

[email protected], Dean of Religious Life) for guidance.

Other Assignments
After each graded assignment is returned, you will have one week to challenge your grade in
writing. After this time, grades become final.

In-class Exercises
Throughout the semester, exercises will be reviewed to provide students with examples that
enhance understanding of course topics. The solutions will be posted on Blackboard as well.

Late Assignments and Missed Deadlines

Assignments must be turned in on the due date/time electronically via Blackboard or in person as
directed. An assignment is considered turned in late even if by only a few minutes. In the real
business world, management and executives will not tolerate the late submission of projects or the
missing of key deadlines. I reserve the right not to accept late assignments. Assignments submitted

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late and/or the missing of class deadlines are subject to a point penalty up to 50% of the value of
the assignment, if it is accepted.

Make sure you save your assignment submission in Word, or Excel. Should your Internet break
down on the due date, notify your instructor as soon as possible and submit when your service is
restored. Even if your internet is down, in most cases, you can use your phone/data to send an
explanation via email to your instructor. However, late or not, you must complete all required
assignments to pass this course.

ADDITIONAL INFORMATION

Add/Drop Process
Students may drop via Web Registration at any time prior to Friday, November 10th.
Please note that if you drop after September 8th your transcripts will show a W for the
class. Students may add the class as space becomes available via Web Registration
through Friday, September 8th.

Dates to Remember:
Last day to add classes or drop without a "W" Friday – September 8th
Last day to drop with "W" Friday – November 10th

Prior to the 12th week, the student still has the option of dropping the class.

The grade of “W” is allowed only if a student officially withdraws after the third week but
before the end of the twelfth week of the semester. The grade of incomplete (IN) can be
assigned only if there is work not completed because of a documented illness or
unforeseen emergency occurring after the 12th week of the semester (or the twelfth week
equivalent for courses scheduled for less than 15 weeks) that prevents the student from
completing the semester.

No withdrawals will be permitted after spring semester classes end April 28th except by
student petition to the University's Committee on Academic Policies and Procedures.

USC allows students to select the Audit grade option for any course up until the 20 percent
mark of the session in which the course is offered. A course taken for audit (V) will be
assessed at the current tuition rate. A course taken for audit (V) will not receive credit and
will not appear on the USC transcript or grade report. Under no circumstances will the
University allow a change in the registration status of a course from letter grade or credit to
audit (V) or vice versa after the grade option deadline.

The grade of IN (Incomplete, i.e., work not completed because of documented illness or
some other emergency occurring after the twelfth week of the semester) is reserved for
those highly unusual cases where, due to circumstances judged fit by the Dean of the
Leventhal School of Accounting, the student is unable to complete a specified single item
of the course requirements by the time final grades are submitted.

Arrangements for completing an IN must be initiated by the student and agreed to by the
instructor prior to the final examination. All work required to replace the IN with a final
grade must be completed within one calendar year from the date the IN was assigned. IN
grades can be removed only by the student completing the missing requirements of the
course to the satisfaction of the instructor. If the student does not complete the work
within the year, the IN will automatically be converted to a grade of F.
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A student may remove the IN only by completing the work not finished as a result of
illness or emergency. It is not possible to remove an incomplete by re-registering for the
course. Previously graded work may not be repeated for credit.

An “emergency” is defined as a serious documented illness, or an unforeseen situation that

is beyond the student’s control, that prevents a student from completing the semester.

Retention of Graded Coursework

Graded work will be retained for one year after the end of the semester. Any other materials not
picked up by the end of the semester will be discarded after final grades have been submitted.

Changes to the Syllabus

Please note that I reserve the right to make changes to this syllabus at any time during the semester
if in my opinion circumstances warrant modifications. All such changes will be communicated to
students on a timely basis.

Other Academic Standards

1. No unregistered students are permitted to attend accounting classes regularly.
2. The ability of students to write clearly and concisely is a prerequisite to success in
accounting work. Accordingly, students will be required to demonstrate writing capability in
this course.

Collaboration policy (for non-quiz/exam assignments).

Students are permitted and encouraged to discuss with others their ideas for completing
assignments; however, once a student begins writing the deliverable, all work must be individual
and independent (not applicable to team projects). Students may not seek help from anyone outside
the class, including but not limited to former students of this course, friends and family, tutors, and
online forums. Students may consult course materials and web resources. Students may not post
anything related to the assignments online. Failure to abide by the above guidelines may constitute
a case of suspected plagiarism or cheating, which will be reported and investigated. Please see the
“Academic Integrity and Conduct” section below for further details. For more information about
unauthorized collaboration, visit https://libraries.usc.edu/tutorial/academic-dishonesty or http://lib-
php.usc.edu/tutorials/academic-dishonesty/story_html5.html.

Copyright and No Recording Notice

Use of any recorded or distributed material is reserved exclusively for the USC students
registered in this class. They may not be reproduced, distributed, copied, or disseminated
in any media or in any form, including but not limited to all course note-sharing websites
due to copyright infringement regulations. I reserve all rights, including copyright, to my
lectures, course syllabi and related materials, including summaries, Power Points, prior
exams, answer keys, and all supplementary course materials available to the students
enrolled in my class whether posted on Blackboard or otherwise.

Use of Recordings
Pursuant to the USC Student Handbook (www.usc.edu/scampus, Part B, 11.12), students
may not record a university class without the express permission of the instructor and
announcement to the class. I will not be recording class lectures or have a hybrid
learning environment. In addition, students may not distribute or use notes or recordings
based on University classes or lectures without the express permission of the instructor for
purposes other than personal or class-related group study by individuals registered for the
class. This restriction on unauthorized use applies to all information that is distributed or
displayed for use in relationship to the class.
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Students and Disability Accommodations

USC welcomes students with disabilities into all of the University’s educational programs and is
committed to making reasonable accommodations to assist individuals with disabilities in
reaching their academic potential. If you have a disability that may affect your performance,
attendance, or grades in this course and require accommodations, you must first register with the
Office of Student Accessibility Services (OSAS). OSAS is responsible for the determination of
appropriate accommodations for students who encounter disability-related barriers.

Once a student has completed the OSAS process (registration, initial appointment, and submitted
documentation) and accommodations are determined to be reasonable and appropriate, a Letter of
Accommodation (LOA) will be available to generate for each course. The LOA must be given to
each course instructor by the student and followed up with a discussion. This should be done as
early in the semester as possible as accommodations are not retroactive. More information can be
found at osas.usc.edu. You may contact OSAS at (213) 740-0776 or via email at
[email protected]. OSAS is located in GFS (Grace Ford Salvatori Hall) 120 and is open 8:30
a.m.–5:00 p.m., Monday through Friday.

Services include assistance in providing readers/note takers/interpreters, special accommodations

for test taking needs, assistance with architectural barriers, assistive technology, and support for
individual needs.

Please be sure the letter is delivered to me (or to your TA) as early in the semester as possible.
Letters must be received by me two weeks prior to any exam for a student to receive
accommodations. The phone number for DSP is (213) 740-0776. Email: [email protected].

Technology Policy
Laptop and Internet usage is not permitted during academic or professional sessions unless
otherwise stated by the respective professor and/or staff. Use of other personal communication
devices during academic or professional sessions is considered unprofessional and is not permitted.
ANY e-devices (cell phones, tablets, other texting devices, laptops) must be completely turned off
during class time. Upon request, you must comply and put your device on the table in off mode and
FACE DOWN. You might also be asked to deposit your devices in a designated area in the
classroom. Videotaping faculty lectures is not permitted due to copyright infringement regulations.
Audiotaping may be permitted if approved by the professor. Use of any recorded or distributed
material is reserved exclusively for the USC students registered in this class. Exceptions to this
policy may be granted to individual students with appropriate documentation on a case-by-case
basis.

Technology Requirements
Links to live Zoom class meetings and/or office hours will be provided in Blackboard. Therefore,
you must have access to the Internet to view/hear lectures and to access office hours. No special
software is required.

The links to articles, assignments, quizzes, and rubrics are located on Blackboard. To participate in
learning activities and complete assignments, you will need:
• Access to a working computer that has a current operating system with updates installed,
plus speakers or headphones to hear lecture presentations.
• Reliable Internet access and a USC email account.
• A current Internet browser that is compatible with Blackboard (Google Chrome is the
recommended browser for Blackboard).
• A working video camera with microphone for use on Zoom.
• Microsoft Word as your word processing program; and
• Reliable data storage for your work, such as a USB drive or Office365 OneDrive cloud
storage.
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If your computer does not have Microsoft Word, Office 365 package is available to you free of
charge and allows you to install Word, Excel, PowerPoint, Outlook, OneNote, Publisher, and
Access on up to 5 PCs or Macs and Office apps on other mobile devices including tablets. Office
365 also includes unlimited cloud storage on OneDrive. To download Office 365 log into your
student (University) email through a web browser, choose Settings (top right corner), and select
software. If you have further questions or need help with the software, please contact the USC ITS
service portal.

It is strongly suggested that, during Zoom class sessions, students have a professional virtual
background. If your computer does not permit this, consider moving your computer to an area
where you will have a wall or screen directly behind you. Other options are purchasing any
standing screen or a frame and hanging green screen fabric.

Minimal Technical Skills Needed

Minimal technical skills are needed in this course. Most course work will be completed and
submitted in Blackboard. Therefore, you must have consistent and reliable access to a computer
and the Internet. The minimal technical skills you have include the ability to:
• Organize and save electronic files.
• Use USC email and attached files.
• Check email and Blackboard daily.
• Download and upload documents.
• Locate information with a browser; and
• Use Blackboard.
• Use Zoom with a working video camera (if required)

Synchronous Sessions (Zoom sessions)

In order to earn full participation points, students must actively participate in all synchronous
sessions via computer or laptop, with a webcam and headset/speakers. You are expected to be in a
location with a reliable internet connection and without distractions. You need to be able to fully
engage at all times. Students are expected to be visually present and to ask thought-provoking
questions, offer relevant comments, and answer questions from faculty in a clear and concise
manner.

As outlined in the student handbook, there are specific expectations of a student attending class
online. When attending, present and act appropriate as if you were in a physical classroom.

Please do:
• Attend class from a quiet area, free of distractions.
• Dress respectfully. Video conference business meetings are and will be the norm, so
practice your professional telepresence.
• If you use a virtual background, please keep it respectfully professional
• Display both your first and last name during video conferencing and Synchronous class
meetings.
• Respectfully minimize distractions by muting and or turning video off when moving
around
• Engage in appropriate tone and language with instructors or classmates
• Disagree respectfully
• Respectfully pay attention to classmates

Please do not:
• Engage in a simultaneous activity (e.g., using a telephone, reading a book, knitting)
• Interact with persons who are not part of the class
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• Leave frequently or not be on camera for extended periods of time

• Have other persons or pets in view of the camera
• Behave in an overtly inattentive manner (looking distracted, not participating)

Statement on Academic Conduct and Support Systems

Academic Integrity:
The University of Southern California is a learning community committed to developing successful
scholars and researchers dedicated to the pursuit of knowledge and the dissemination of ideas.
Academic misconduct, which includes any act of dishonesty in the production or submission of
academic work, compromises the integrity of the person who commits the act and can impugn the
perceived integrity of the entire university community. It stands in opposition to the university’s
mission to research, educate, and contribute productively to our community and the world.

All students are expected to submit assignments that represent their own original work, and that
have been prepared specifically for the course or section for which they have been submitted. You
may not submit work written by others or “recycle” work prepared for other courses without
obtaining written permission from the instructor(s).

Other violations of academic integrity include, but are not limited to, cheating, plagiarism,
fabrication (e.g., falsifying data), collusion, knowingly assisting others in acts of academic
dishonesty, and any act that gains or is intended to gain an unfair academic advantage.

The impact of academic dishonesty is far-reaching and is considered a serious offense against the
university. All incidences of academic misconduct will be reported to the Office of Academic
Integrity and could result in outcomes such as failure on the assignment, failure in the course,
suspension, or even expulsion from the university.

For more information about academic integrity see the student handbook or the Office of Academic
Integrity’s website, and university policies on Research and Scholarship Misconduct.

Use of AI:
Since creating, analytical, and critical thinking skills are part of the learning outcomes of this
course, all assignments should be prepared by the student working individually or in groups.
Students may not have another person or entity complete any substantive portion of the assignment.
Developing strong competencies in these areas will prepare you for a competitive workplace.
Therefore, using AI-generate tools such as ChatGPT is prohibited in this course, will be identified
as plagiarism, and will be reported to the Office of Academic Integrity

Please ask your instructor if you are unsure what constitutes unauthorized assistance on an exam or
assignment, or what information requires citation and/or attribution.

Students and Disability Accommodations:

USC welcomes students with disabilities into all of the University’s educational programs. The
Office of Student Accessibility Services (OSAS) is responsible for the determination of appropriate
accommodations for students who encounter disability-related barriers. Once a student has
completed the OSAS process (registration, initial appointment, and submitted documentation) and
accommodations are determined to be reasonable and appropriate, a Letter of Accommodation
(LOA) will be available to generate for each course. The LOA must be given to each course
instructor by the student and followed up with a discussion. This should be done as early in the
semester as possible as accommodations are not retroactive. More information can be found at
osas.usc.edu. You may contact OSAS at (213) 740-0776 or via email at [email protected].

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Support Systems:

Counseling and Mental Health - (213) 740-9355 – 24/7 on call

Free and confidential mental health treatment for students, including short-term psychotherapy,
group counseling, stress fitness workshops, and crisis intervention.

988 Suicide and Crisis Lifeline - 988 for both calls and text messages – 24/7 on call
The 988 Suicide and Crisis Lifeline (formerly known as the National Suicide Prevention Lifeline)
provides free and confidential emotional support to people in suicidal crisis or emotional distress
24 hours a day, 7 days a week, across the United States. The Lifeline is comprised of a national
network of over 200 local crisis centers, combining custom local care and resources with national
standards and best practices. The new, shorter phone number makes it easier for people to
remember and access mental health crisis services (though the previous 1 (800) 273-8255 number
will continue to function indefinitely) and represents a continued commitment to those in crisis.

Relationship and Sexual Violence Prevention Services (RSVP) - (213) 740-9355(WELL) – 24/7 on
call
Free and confidential therapy services, workshops, and training for situations related to gender- and
power-based harm (including sexual assault, intimate partner violence, and stalking).

Office for Equity, Equal Opportunity, and Title IX (EEO-TIX) - (213) 740-5086
Information about how to get help or help someone affected by harassment or discrimination, rights
of protected classes, reporting options, and additional resources for students, faculty, staff, visitors,
and applicants.

Reporting Incidents of Bias or Harassment - (213) 740-5086 or (213) 821-8298

Avenue to report incidents of bias, hate crimes, and microaggressions to the Office for Equity,
Equal Opportunity, and Title for appropriate investigation, supportive measures, and response.

The Office of Student Accessibility Services (OSAS) - (213) 740-0776

OSAS ensures equal access for students with disabilities through providing academic
accommodations and auxiliary aids in accordance with federal laws and university policy.

USC Campus Support and Intervention - (213) 740-0411

Assists students and families in resolving complex personal, financial, and academic issues
adversely affecting their success as a student.

Diversity, Equity and Inclusion - (213) 740-2101

Information on events, programs and training, the Provost’s Diversity and Inclusion Council,
Diversity Liaisons for each academic school, chronology, participation, and various resources for
students.

USC Emergency - UPC: (213) 740-4321, HSC: (323) 442-1000 – 24/7 on call
Emergency assistance and avenue to report a crime. Latest updates regarding safety, including
ways in which instruction will be continued if an officially declared emergency makes travel to
campus infeasible.

USC Department of Public Safety - UPC: (213) 740-6000, HSC: (323) 442-1200 – 24/7 on call
Non-emergency assistance or information.

Office of the Ombuds - (213) 821-9556 (UPC) / (323-442-0382 (HSC)

A safe and confidential place to share your USC-related issues with a University Ombuds who will
work with you to explore options or paths to manage your concern.

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Occupational Therapy Faculty Practice - (323) 442-2850 or [email protected]

Confidential Lifestyle Redesign services for USC students to support health promoting habits and
routines that enhance quality of life and academic performance.

Emergency Preparedness/Course Continuity

In case of a declared emergency if travel to campus is not feasible, the USC Emergency
Information web site (http://emergency.usc.edu/) will provide safety and other information,
including electronic means by which instructors will conduct class using a combination of USC’s
Blackboard learning management system (blackboard.usc.edu), teleconferencing, and other
technologies.

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CLASS ASSIGNMENTS

CRS-COURSE READER SECTION

DATE TOPIC CHAPTER TITLE TESTS, ETC HOMEWORK INCLASS

CLASS
General Overview; OVERVIEW;
INTRODUCTIONS
1 TUES 22-Aug

WHAT IS
General Overview BUSINESS;
INTRODUCING M1-24, 1-27
Partnerships; CHAPTER 1 FINANCIAL
FINANCIAL PROFESSOR
Corporations; SOLE CRS 1-4 VERSUS E1-35, P1-40
ACCOUNTING PROBLEMS
PROPRIETORSHIP MANAGEMENT
ACCOUNTING
2 THUR 24-Aug

INTRODUCING
FINANCIAL
CHAPTER 1; OPTICAL
ACCOUNTING; M 2-15, M2-19,
General Overview CHAPTER 2 ILLUSION TEST M 2-14, M2-21, M2-31
CONSTRUCTING M2-21
CRS 1-6, 13, 30 DUE
FINANCIAL
STATEMENTS
3 TUES 29-Aug
CONSTRUCTING
FINANCIAL
M 2-15, M2-19,
CHAPTER 2 STATEMENTS
M2-22
General Overview CHAPTER 3 ADJUSTING E 2-41, E2-45
PROFESSOR
CRS 8-11, 13 ACCOUNTS FOR
PROBLEMS
FINANCIAL
4 THUR 31-Aug STATEMENTS

5 MON 4-Sep LABOR DAY

ADJUSTING
M3-28
CHAPTER 3 ACCOUNTS FOR
General Overview TEAMS ASSIGNED E3-45, PROFESSOR
CRS 8-11, 13 FINANCIAL
P 3-54 PROBLEMS
STATEMENTS
6 TUES 5-Sep

7 THUR 7-Sep In-Class Firm Day

8 TUES 12-Sep GUEST SPEAKER SHAREHOLDER ACTIVISM
Internal Controls; Fraud REPORTING AND REGULATORY
Triangle; Regulatory CHAPTER 4 ANALYZING CASH AGENCIES M4-20, M4-22,
M4-29, E4-34, E4-42
Considerations; Bank CRS 14, 24, 28 FLOWS; INTERNAL SPECIALIZED M4-23
Reconciliations CONTROLS INDUSTRIES
9 THUR 14-Sep
Internal Controls; Fraud
Triangle; Regulatory
REPORTING AND
Considerations; Bank
CHAPTER 4 ANALYZING CASH BUSINESS LAW M4-20, M4-22,
Reconciliations
CRS 14, 23, 28 FLOWS; INTERNAL TUTORIAL M4-29, E4-34, E4-42 M4-23
CASH;
CONTROLS
STATEMENT OF CASH
10 TUES 19-Sep FLOWS
TEAM COMPANIES
CASH; REPORTING AND
CHAPTER 4 FINALIZED M4-29, E4-34, E4-42 M4-20, M4-22,
STATEMENT OF CASH ANALYZING CASH
CRS 14 FRAUD IQ TEST M4-24
FLOWS FLOWS
11 THUR 21-Sep DUE

REPORTING AND TEAM SUPER QUIZ

STATEMENT OF CASH M5-15, M5-16,
CHAPTER 4 ANALYZING CASH DUE
FLOWS; CASH; RATIO M5-24,
CHAPTER 5 FLOWS; FINANCIAL CONTRACTS M6-26(a), M11-6, M11-
ANALYSIS; HORIZONTAL PROFESSOR
CRS 6, 14,30 STATEMENT NON GAAP 29, E5-29, E5-32
VERTICAL ANALYSIS PROBLEMS
ANALYSIS RATIOS
12 TUES 26-Sep
SALES, A/R; OTHER REPORTING AND
CONTRACTS
RECEIVABLES; REVENUE; ANALYZING
UNEARNED M6-21, E6-37,E6-39, M6-18, M6-19,
REVENUE CHAPTER 6 REVENUES,
REVENUE E6-40, E6-42 TO E6-45 M6-23, M6-25,
RECOGNITITON; CRS 15, 16 RECEIVABLES, AND
REVENUE M6-38
ALLOWANCE OPERATING
RECOGNITION
13 THUR 28-Sep METHODOLGIES INCOME

SALES, A/R; OTHER REPORTING AND

M6-18, M6-19,
RECEIVABLES; REVENUE; ANALYZING UNEARNED
M6-23, M6-25,
REVENUE CHAPTER 6 REVENUES, REVENUE M6-21, E6-37,E6-39,
M6-39
RECOGNITITON; CRS 15, 16 RECEIVABLES, AND REVENUE E6-40, E6-42 TO E6-45
PROFESSOR
ALLOWANCE OPERATING RECOGNITION
PROBLEM
14 TUES 3-Oct METHODOLGIES INCOME

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REPORTING AND
ANALYZING
FINANCIAL
M12-15, M12-16
TYPES OF INVESTMENTS; CHAPTER 12 INVESTMENTS M12-17, E12-29, E12-38
PROFESSOR
UPDATED GAAP; CRS 17, 23 REPORTING AND P12-61
PROBLEM
ANALYZING LONG
TERM OPERATING
15 THUR 5-Oct ASSETS

REPORTING AND
PROPERTY PLANT & M8-11, M8-13,
CHAPTER 8 ANALYZING LONG ETHICS PAPER M8-21, M8-36;
EQUIPMENT; M8-14, M8-17
CRS 19, 20 TERM OPERATING DUE E8-26, E8-30
INTANGIBLES
ASSETS
16 TUES 10-Oct
17 THUR 12-Oct FALL BREAK
18 TUES 17-Oct MIDTERM 1
REPORTING AND
PROPERTY PLANT & ANALYZING LONG
M8-11, M8-13,
EQUIPMENT; CHAPTER 8; TERM OPERATING
M8-21, M8-36; M8-14, M8-17
INTANGIBLES; CURRENT CHAPTER 9 ASSETS
E8-26, E8-30, E4-40 PROFESSOR
LIABILITIES AND CRS 19, 20, 21 REPORTING AND
PROBLEM
PAYROLL ANALYZING
19 THUR 19-Oct LIABILITIES
REPORTING AND
ANALYZING
LIABILITIES;
REPORTING AND EA-4, EA-9, M9-36,
M9-19, M9-23, M9-
CURRENT LIABILITIES, ANALYZING E9-44, E9-51
CHAPTER 9; 24,M9-34,E9-46
ACCRUED EXPENSES LEASES,
APPENDIX A
AND PAYROLL; LONG PENSIONS,
CRS 7, 21 PROFESSOR
TERM LIABILITES INCOME TAXES,
PROBLEM
AND
COMMITMENTS
AND
20 TUES 24-Oct CONTINGENCIES
REPORTING AND
ANALYZING
LIABILITIES;
REPORTING AND
M9-19, M9-23, M9-
ANALYZING
LONG TERM LIABILITIES; CHAPTER 9; 24,M9-34,E9-46
LEASES, EA-4, EA-9, M9-36,
BONDS; INTEREST; APPENDIX A
PENSIONS, E9-44, E9-51
CAPITAL LEASES CRS 7, 21 PROFESSOR
INCOME TAXES,
PROBLEM
AND
COMMITMENTS
AND
21 THUR 26-Oct CONTINGENCIES
VARIOUS TYPES OF REPORTING AND M11-21, M11-24,
EQUITY STATEMENTS BY CHAPTER 11 ANALYZING E11-48, E11-52, P1-41, M11-37
SEC PAPER DUE
LEGAL ENTITY; PUBLIC CRS 22 STOCKHOLDER'S P1-42, P11-67, PROFESSOR
22 TUES 31-Oct COMPANY EQUITY EQUITY PROBLEM
VARIOUS TYPES OF
REPORTING AND
EQUITY STATEMENTS BY
ANALYZING
LEGAL ENTITY; PUBLIC HOMEWORK M11-21, M11-24,
CHAPTER 11 STOCKHOLDER'S
COMPANY EQUITY CHECK; UIPATH E11-48, E11-52, P1-41, M11-37
CHAPTER 7 EQUITY;
MANAGERIAL CERTIFICATES P1-42, P11-67, PROFESSOR
CRS 18, 22 REPORTING AND
ACCOUNTING AND DUE PROBLEM
ANALYZING
INVENTORY COST
INVENTORY
23 THUR 2-Nov CONCEPTS
24 TUES 7-Nov MIDTERM 2
25 THUR 9-Nov ETHICS PANEL
26 TUES 14-Jan PROJECT PRESENTATIONS
27 THUR 16-Nov PROJECT PRESENTATIONS
28 TUES 21-Nov CLASS GIVEBACK FOR FALL LABOR DAY

29 THUR 23-Nov UNIVERSITY THANKSGIVING HOLIDAY

REPORTING AND
ANALYZING M7-16, E7-29, E7-30, M7-20, M7-22
CHAPTER 7
INVENTORY INVENTORY; ACCT. ESSAY DUE E7-31 PROFESSOR
CRS 18, 29-32
MANAGERIAL PROBLEM
30 TUES 28-Nov ACCOUNTING
REPORTING AND
INVENTORY AND ANALYZING
CHAPTER 7 LAST DAY OF FINAL EXAM
MANAGERIAL INVENTORY;
CRS 18, 29-32 CLASS REVIEW
ACCOUNTING MANAGERIAL
31 THUR 30-Nov ACCOUNTING

32 FRI 8-Dec FINAL EXAM 8-10 AM

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Undergraduate Program Learning Goals and Objectives (last update 12/21/17)

Learning goal 1: Our graduates will demonstrate critical thinking skills so as to become future-oriented
problem solvers, innovators, and decision makers in diverse and rapidly changing business environments.
• Students will demonstrate the ability to anticipate, identify and solve business problems. They will
be able to identify and assess central problems, identify, and evaluate potential solutions, and
translate a chosen solution to an implementation plan that considers future contingencies
• Students will demonstrate the ability to be accurate, clear, expansive (thorough, detailed) and fair-
minded in their thinking
• Students will critically analyze concepts, theories, and processes by stating them in their own words,
understanding key components, identifying assumptions, indicating how they are similar to and
different from others and translating them to the real world
• Students will be effective at gathering, storing, and using qualitative and quantitative data and at
using analytical tools and frameworks to understand and solve business problems
• Students will understand the concepts of critical thinking, entrepreneurial thinking, and creative
thinking as drivers of innovative ideas
Learning Goal 2: Our graduates will develop people and leadership skills to promote their
effectiveness as business managers and leaders in the 21st century’s evolving work and organizational
structures.
• Students will recognize, understand, and analyze the roles, responsibilities and behaviors of
effective managers and leaders in diverse business contexts e.g., functionally diverse, culturally
diverse, geographically diverse, etc.
• Students will understand factors that contribute to effective teamwork including how to elicit,
manage and leverage diverse perspectives and competencies.
• Students will recognize, understand, and analyze the motivations and behaviors of stakeholders
inside and outside organizations (e.g., teams, departments, consumers, investors, auditors)
Learning Goal 3: Our graduates will be effective communicators to facilitate information flow in
organizational, social, and intercultural contexts.
• Students will identify and assess diverse personal and organizational communication goals and
audience information needs
• Students will demonstrate an ability to gather and disseminate information and communicate it
clearly, logically, and persuasively in professional contexts
• Students will understand individual and group communications patterns and dynamics in
organizations and other professional contexts

Learning goal 4: Our graduates will demonstrate ethical reasoning skills, understand social, civic, and
professional responsibilities, and aspire to add value to society.
• Students will recognize ethical challenges in business situations and assess appropriate courses of
action
• Students will understand professional codes of conduct
Learning goal 5: Our graduates will develop a global business perspective. They will understand how
local, regional, and international markets, and economic, social, and cultural issues impact business
decisions so as to anticipate new opportunities in any marketplace.
• Students will understand that stakeholders, stakeholder interests, business environments (legal,
regulatory, competitor) and business practices vary across regions of the world
• Students will understand how local, regional, and global markets interact and are impacted by
economic, social, and cultural factors.

Learning goal 6: Our graduates will understand types of markets and key business areas and their
interaction to effectively manage different types of enterprises.
• Students will demonstrate foundational knowledge of core business disciplines, including business
analytics and business economics

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• Students will understand the interrelationships between functional areas of business so as to develop
a general perspective on business management
• Students will apply theories, models, and frameworks to analyze relevant markets (e.g. product,
capital, commodity, factor, and labor markets)
• Students will be able to use technologies (e.g., spreadsheets, databases, software) relevant to
contemporary business practices

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