UT Dallas Syllabus For Aim6332.0g1.07s Taught by Tiffany Bortz (Tabortz)

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COURSE SYLLABUS  A  AIM IM 6332 School of Manageme Management nt The University of Texas at Dallas | Course Info Info |  | Technical Requirements Requirements |  | Course Access & Navigation Navigation |  | Communications Communications |  |  Assessments |  Academic Calendar  |  | Scholastic Honesty Honesty |  | Course Evaluation | Evaluation | UTD Policies | Policies |  Assessments | Academic

Cour se: Course: Course Title: Semester: Se mester: Course Cour se Start/End Start /End Date:

AIM 6332-OG 6332-OG1 1 Issues in Financial Financial Reporti Reporti ng Spring Sprin g 2007 2007 1/8/07 1/8/07 thro th roug ugh h 5/1/07 5/1/07

Contact Information: -- Instructo r: -- Offic e Location Loc ation:: -- Offic Off ice e Phone: Phon e: -- Email: Email:

Tiffany Bortz, CPA CPA SOM SOM 4.223 4.223 (972) (972) 883-477 883-4774 4 [email protected]


Course Information Course Description Description

This course is a continuation of topics in external financial reporting, including: issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, stock-based compensation plans, shareholders equity, earnings per share, accounting changes, and cash cash flows. Current generally accepted accounting principles for financial reporting are analyzed as is their effect on the presentation of financial results by corporations and other entities. Learning Lea rning Objectives Objectives

(1) Apply US GAAP as it pertains to accounting principles for current and long-term liability accounts. (2) Apply US GAAP as it pertains to accounting principles for stockholder’s equity accounts. (3) Continue to develop the skills to prepare financial statements in accordance with US GAAP. Course Prerequisite

 AIM 6330 – Intermediate Interme diate Financial Accounting I (or equivalent) Students who have taken AIM 3332 – Intermediate Financial Accounting II or its equivalent may not count AIM 6332 toward CPA Exam requirements in Texas.

Course Syllabus

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Instructor Information

Tiffany Bortz has been a member of the faculty at The University of Texas at Dallas since May 2001. She has been an undergraduate and graduate level instructor for Intermediate Financial  Accounting I and II and Auditing. She has also been an undergraduate level instructor for Cost Management Systems, and Introductory Management Accounting. Additionally, she has developed two online courses for the AIM Online Master of Science Program. Ms. Bortz graduated from Texas A&M University with a Bachelor of Business Administration in  Accounting in 1994 and a Master of Science in Accounting in 1995. She was an employee of PricewaterhouseCoopers (PWC), formerly of Price Waterhouse. She worked in the Dallas office in the assurance and business business advisory services services practice for approximately five years. As an auditor, she planned and coordinated all phases of an audit, supervised numerous staff, and developed client relationships primarily in the telecommunications indus industry. try. Additionally, on several occasions, Ms. Bortz served as lead instructor for the required training course for newly hired employees. After leaving PWC, she was employed with a local acc accounting ounting firm for eighteen months. As an audit manager, she worked primarily on the audits of employee benefit plans and reviews and compilations for nonpublic companies, primarily in the construction industry. Additionally, she developed a five-module training course for new hires. Ms. Bortz is licensed as a Certified Public Accountant in the state of Texas. Course Materials


Intermediate Accounting, Fourth Edition, Vol 2 by Spiceland, Sepe & Tomassini


McGraw-Hill Irwin



Textbooks and some other bookstore materials can be ordered online through MBS Direct Virtual Bookstore   or Off-Campus Books  Bookstore Books  online ordering site. They are also available in stock at UTD Bookstore and Bookstore  and Off-Campus Books. Top

Techn Te chnical ical Requirements In addition to a confident level of computer and Internet literacy, certain minimum technical requirement must be met to enable a successful learning experience. Please review the important technical requirements and the web browser configuration information. information . Top

Course Syllabus

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Course Access and Navigatio Navigation n This course was developed using a web course tool called WebCT. It is to be delivered entirely online. Students will use their UTD NetID account to login to the course at: http://webct.utdallas.edu.. Please see the course access and navigation information information.. http://webct.utdallas.edu To get started with a WebCT course, please see the Getting Started: Student WebCT Orientation Orientation.. If you have any problems with your UTD account or with the UTD WebCT server, you may send an [email protected]   or call the UTD Computer Helpdesk at: 972-883-2911. If you email to: [email protected] encounter any technical difficulties within the course site, please send an email to [email protected] [email protected] Top

Communications This WebCT course has built-in communication tools which will be used for interaction and communication. Some external communication tools such as regular email and a web conferencing tool may also be used during the semester. Please see more details about communication tool information.. information classes should be Virtual Classroom Citizenship:   The same guidelines that apply to traditional classes observed in the virtual classroom classroom environment. Please use proper etiquette when interacting with class members and the professor. Interaction with Instructor : The instructor will communicate with students mainly using the

 Announcements and Discussions tools. t ools. Students may send personal concerns or questions to the instructor using the course Email tool. The instructor will reply to student emails or Discussion board messages within 3 working days under normal circumstances. Top

Student Assessment Grading Gra ding Infor mation

Your final grade in this course will be determined as follows: Examination 1…………………… Examination 2…………………… Examination 3……………………   TOTAL

100 points 100 points 100 points 300 points

Translation of the total score into a letter grade will be based on the instructor’s judgment. The letter grade will reflect each student’s performance relative to the class and standards expected of graduate students. Students can check their grades by clicking “My Grades” Grades” under Course Tools after the grade for each assessment is released. Please note that there will be NO extra credit opportunities for this course. Course Syllabus

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Suggested Problems

I have suggested exercises and/or problems to be worked for eac each h session. While there will be no points allocated to homework, there is a direct correlation between working problems and performing successfully on examinations. It is your responsibility to ask for help when you feel you need it, either from your peers or the instructor. Solutions to the suggested exercises and/or problems are posted on WebCT.   Examinations

There will be three non-cumulative  examinations in this course. The format of the first two examinations will be multiple choice questions and will be taken online. You can access these examinations by clicking the Assessments link on the course menu and then clicking the available link. You will have 180 minutes to take each examination, and the exam can only be accessed once within the scheduled time window. Please read the on-screen instructions carefully before you click the “Begin Assessment”. After each examination is graded and release released, d, you may go back to the Assessments page and click the “View All Submissions” to review your results. The format of the third examination will be a combination of multiple choice questions and problems. The third examination will be a closed-book, closed-book, proctored examination.  All examinations must be taken during the scheduled “Exam Windows”, as there w will ill be NO makeup examinations offered for this course. Proctored Final Exam Information

This course requires a proctored final examination. An on-campus classroom ( SM 2.106)  will be available on Friday, April 20th , from 9:00 a.m. a.m. to 5:00 p.m.  A form of identification will be required to take the examination, and you will complete the examination under the supervision of a proctor. If you choose the “on-campus” session, this means that you will be able to take the exam for any 2 hour   interval within the above window. Therefore, the latest time you you should arrive arrive to take the exam is 3:00p.m., as this interval would expire at 5:00p.m. A map of campus campus can be found at http://utd.edu/campusmap.html http://utd.edu/campusmap.html.. Students who are not able to attend this exam session can arrange an individually proctored exam with a testing service of their choice at a date within this required exam time window: (April 20 through April 23). For local students, testing services are available at the UTD Learning Resources Center. Students who find UTD geographically inconvenient may use a preapproved testing service at a convenient location. All individually arranged proctored exams must be completed within the stated exam time window. Student using either the UTD testing service at the Learning Resources Center or an outside testing service must  inform the instructor, as well as the ). A proctored exam form must be completed Global MBA Online office ([email protected] ( [email protected]). and sent back to the GMBA Office before Friday, March 23, 2007.  Please go to the Proctored Exam Information  Information  page to download the  Proctored Exam Form   and find all the detailed information and procedures on arranging a proctored exam.

Course Syllabus

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The GMBA Office requests all students who need to use testing services strictly follow the proctored exam scheduling deadlines . If any student fails to submit the exam form on time, the student will be required to come to campus and attend the scheduled class exam session (or seek instructor’s approval for any special arrangements). Note:: A Form 882 Note 882 Scantron Scantron is r equired for the proctored examination.


Course Evaluatio Evaluation n  As required by UTD academic regulations, every student must complete an evaluation for each enrolled course at the end of the semester. An online instructional assessment form will be made available for your confidential use. Please look for the course evaluation link on the course Homepage towards the end of the course. Top

Course Syllabus

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University Policies Student Stude nt Conduct & Disci pline

The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern student conduct and activities. General information on student conduct and discipline is contained in the UTD publication,  A to Z Guide, which is provided to all registered students each academic year. The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and des described cribed in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3 , and in Title V, Rules on Student Services and Activities of the university’s Handbook of Operating Procedures . Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1.602, 972/883-6391).  A university loses the rights escapes responsibilities of citizenship. Hestudent or sheatisthe expected to neither obey federal, state, andnorlocal laws the as well as the Regents’ Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or off campus, or whether civil or criminal penalties are also imposed for such conduct.  Ac ademi c Integ In tegri ri ty  

The University has policies and discipline procedures regarding scholastic dishonesty. Detailed information is available on the Scholastic Dishonesty Dishonesty web  web page. The faculty expects a high level level of responsibility and academic honesty from students. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a degree, and/or the submission as one’s own work or material that is not one’s own. As a general rule, sc scholastic holastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings. Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the university’s policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective.

Course Syllabus

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Email Use 

The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. exchange. The university encourages all official student email correspondence be sent only to a student’s U.T. Dallas email address and that faculty and staff consider email from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U.T. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts. Withdrawal from Class

The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semester's course catalog. Administration procedures must be followed. It is the student's responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of "F" in a course if you choose not to attend the class once you are enrolled. Student Grievance Procedures

Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the university’s Handbook of Operating Procedures . In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called “the respondent”). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondent’s School Dean. If the matter is not resolved by the written response pr provided ovided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School School Dean’s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the  Academic Appeals Panel is final. The results of the academic appeals process will be distributed to to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations.

Course Syllabus

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Incomplete Grade Policy  

 As per university policy, incomplete grades will be granted only for work w ork unavoidably missed at the semester’s end and only if 70% of the course work has been ccompleted. ompleted. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. Disability Services Services

The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY) Essentially, the law requires that colleges and universities make those reasonable adjustments necessary to eliminate discrimination on the basis of disability. For example, it may be necessary necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. The college or university may need to provide special services such as registration, note-taking, or mobility assistance. It is the student’s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special special accommodation should contact the professor after class or during office hours.

Course Syllabus

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Religiou Re ligiou s Holy Days Days

The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the decision of the chief executive officer or designee. These The se descriptions and timelines are subject subject t o change at the discretion of the Professor. Professor.


Course Syllabus

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Lecture 1 – Current Liabilities

BE13-6, E13-6, E13-11




Lecture 2 – Contingencies

BE13-8, E13-12, E13-16, E13-18, E13-19




Lecture 1 – Bonds (Only Issuer’s Perspective)

E14-4, E14-7, E14-8, E14-14, P14-1 (Omit #3), P14-4



Lecture 2 – Bonds – Special Topics

E14-17, E14-18 (Gless Only), E14-19 (Limbaugh Only), P14-14




Lecture 1 – Capital Leases (Skip Part B in Text)

E15-4, E15-5, E15-6, E15-8, E15-9, E15-10, P15-3




Lecture 2 – Operating Leases and Sale-Leaseback

E15-2, E15-25. E15-26



Exam Wind ow: 2/10 2/10 – 2/12




Accounting for Income Taxes

E16-4, E16-7, E16-9, E16-11, E16-20, E16-23, E16-24, E16-26, P16-10




Lecture 1 – Pensions (Skip Part E in Text)

E17-1, E17-2, E17-3, P17-2



Lecture 2 – Pension Examples 

E17-5, E17-8, E17-10, P17-9

3/5/07 3/12/07

No Assign ment (Spring Break)



Lecture 1 – Shareholders Equity: Paid-In Capital

BE18-2, BE18-6, E18-9, E18-15



Lecture 2 – Shareholders Equity: Retained Earnings

BE18-9, BE18-10, BE18-11, BE18-12, BE18-13, P18-10


Exam Wind ow : 3/17 – 3/19




Lecture 1 – Share-Based Comp

E19-5, E19-6, E19-9




Lecture 2 – Earnings per Share

E19-14, E19-16, E19-19, E19-21, P19-11, P19-13, P19-14




Lecture 1 – Accounting Changes

BE20-6, E20-3 (Part 1), E20-4, E20-6, E20-9, E20-11, E20-16



Lecture 2 – Error Corrections

BE20-8, E20-18, E20-21



Statement of Cash Flows (Skip Part B in Text) 

E21-1, E21-13, E21-14, E21-16, E21-17, E21-24, E21-26, E21-29, P21-8 (Part 2)



Exam Wind ow : 4/20 – 4/23 Campus Sessi on: 4/2 4/20 0 in SM 2.106 2.106

Course Syllabus



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