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California State University, Fullerton
College of Business Administration and Economics
Department of Accounting
Accounting 510
Seminar in Financial Accounting

Section 1, 3 units, Schedule Number 10077

Spring 2003

Paul Sheldon Foote

SYLLABUS

 

SAP imagePeachtree

          Students in this section will have hands-on experience with SAP R/3 and with Peachtree software.

California State University, Fullerton is a member of the SAP University Alliance Program and of the Peachtree Educational Partnerships Program

SAP R/3 and Peachtree are trademarks of SAP AG and of Peachtree Software

http://business.fullerton.edu/sap

Peachtree Software, Inc.:  http://www.peachtree.com

Prerequisites: Accounting 201B or 511 and classified CBE status

Class Meetings: MH 514, Mondays, 7:00 – 9:45 P.M.

Department of Accounting Mission Statement

Our mission is to provide innovative and high-quality undergraduate and graduate accounting programs to a diverse student population.  The department is committed to providing an environment for continuous faculty improvement and to promoting involvement with the business and professional community.

Course Objectives (Focus):

This course will focus upon 3 major objectives: (1) financial accounting principles (2) fraudulent financial reporting (3) financial accounting software.

Teaching Method:  This is a graduate seminar course, not a lecture course.  As such, a major emphasis will be upon research assignments.

Office: 617 Langsdorf Hall (Fullerton), ETC-121 (El Toro)

Office Hours:  6:00 – 7:00 P.M., by appointment, Mondays (Fullerton), Tuesdays and Thursdays (El Toro)

Telephone: (714) 278-2682 (Fullerton), (949) 936-1750 (El Toro)

Electronic Mail: pfoote@fullerton.edu

Web Sites: http://business.fullerton.edu/pfoote/

CSUF’s SAP R/3 Web Site: http://business.fullerton.edu/sap

CSUF’s XBRL Web Site:  http://business.fullerton.edu/xbrl

Class Attendance: You may be called upon to present your assignments.  Examinations may include any materials presented in class meetings. Your prompt and faithful attendance could make the difference between success and failure in this course. 

Bookstores:

Titan Bookstore, 800 North State College Boulevard, Fullerton, CA 92834, (714) 278-3418, (714) 278-2031 FAX. El Toro Campus:  ETC-220, (949) 936-1635.

You may purchase textbooks online at:

http://bookstore.fullerton.edu

Text Mart, 2436 East Chapman Avenue, Fullerton, CA 92831, (714) 449-7999, (714) 449-7990 FAX

The following Web sites will find the best online book prices:

http://www.bizrate.com

http://www.dealtime.com

Required Textbooks and Learning Aids:

Horngren, Charles T., Gary L. Sundem, and John A. Elliott, Introduction to Financial Accounting and Cisco Report Package, Eighth Edition, Prentice  Hall, 2002.  ISBN 0-13-071847-5 (shrink-wrapped with Peachtree Complete              8.0 software)

          This package includes:  (1) the textbook (2) 2000 Annual Report for Cisco Systems, Inc. (3) CD with Peachtree Complete 8.0 software.

Schilit, Howard, Financial Shenanigans:  How to Detect Accounting Gimmicks & Fraud in Financial Reports, 2nd Edition, McGraw-Hill, 2002. ISBN 0071386262

Topics Covered in Introduction to Financial Accounting:

Chapter       Topic

1                 Accounting:  The Language of Business

2                 Measuring Income to Assess Performance

3                 Recording Transactions

4                 Using Financial Statements

5                 Accounting for Sales

6                 Inventories and Cost of Goods Sold

7                 Long-Lived Assets and Depreciation

8                 Liabilities and Interest

9                 Valuing and Accounting for Bonds and Leases

10                Statement of Cash Flows

11                Stockholders’ Equity

12                Inter-corporate Investments and Consolidations

13                Financial Statement Analysis

14                Conceptual Framework and Measurement Techniques

 

 

Topics Covered in Financial Shenanigans:

Please see the next page.

image

Required Web Sites:

http://www.turnitin.com

Submit your final version of all written assignments, by the deadline, to this Web site.  After this Web site has processed each written assignment, you will be able to see the written assignments submitted by all students in your course plus an originality report for your written assignment.  At this Web site, you will find PowerPoint slides and downloadable “Student User Manual” (in .pdf and Microsoft Word 2000 formats).  The following instructions summarize the major steps to perform in using this Web site:

Step 1:  Set up your personal home page.  Register as a new user.  Click:  “User Log In.”  Complete the required (but not the optional) personal information, including an email address and a password.

Step 2:  Log in as a student, using your email address and password.

Step 3:  Join new class. 

Class ID = 58058

Enrollment password = ACCT510

Step 4:  View assignments.  You must specify the correct assignment number for each assignment you upload to the system.

Step 5:  Upload a research paper.  Copy and paste from your Microsoft Word or WordPerfect file into the appropriate sections at the Web site:  (a) main text (b) abstract (c) bibliography.  Do NOT place any identifying information (such as:  your name, social security number, address, email address) in any of these 3 sections.  Include the requirement numbers for each section of your paper, but do NOT include the assignment requirements.  If everyone repeats the assignment requirements, then the system will show the links to the papers of other students as being the same.

  

CBE Tutoring Center:

Free tutoring is available for this course in MH-46.  For details and registration, see:

http://business.fullerton.edu/tutor/cbetutor

 

Telephone:  (714) 278-2704.  Email:  cbetutor@fullerton.edu

 

Recommended Textbooks and Learning Aids:

Harnack, Andrew, and Eugene Kleppinger, Online!, St. Martin’s Press, New York,           2001.  ISBN:  0312400683

Lunsford, Andrea, and Robert Connors, Easy Writer, Bedford/St. Martin's Press,   New York, 2000. ISBN:  0312255918

Recommended Web Sites:

Accounting Software

http://www.as411.com/

Annual Reports

Annual Report Service

http://www.annualreportservice.com/

 

WILink, Inc.

(1) listen to conference presentations (2) listen to a company Webcast (3) order a prospectus (4) order annual report

http://www.wilink.com

World Investor Link, Inc.

For a list of free annual reports and prospectuses (many available for downloading), see:

http://www.worldinvestorlink.com/ars

 

Bots

http://www.botspot.com

http://www.intelliseek.com

For my research, I use BullsEye from IntelliSeek, Inc. You may use BullsEye at the Web site or download a free version from:

http://www.intelliseek.com

Certification

Certified Information Technology Professional (CITP)

http://www.aicpa.org

Citation Styles

For a comparison of Chicago, MLA, APA, and CBE citation styles for referencing online sources:

http://www.bedfordstmartins.com/online/cite7.html

Company Data

http://www.hoovers.com/

Economist

http://www.economist.com

http://www.economistacademic.com/  for student subscriptions to The Economist

FASB Original Pronouncements

http://www.library.fullerton.edu/er/depts/accounting.htm

For home access to FASB Original Pronouncements and other Accounting resources available at CSUF’s library, see:

http://www.library.fullerton.edu/CSUFProxy/connectfromhome.htm

If you need additional help with doing research using CSUF’s library, contact:

Carol Bednar

Government Documents Librarian

Chair, Dept. of Technical Services

Pollak Library

Cal State Fullerton

Fullerton, CA 92834

cbednar@fullerton.edu

(714) 278-7035 (voice)

(714) 278-2439 (fax)

Libraries

http://guides.library.fullerton.edu/introduction/

Microsoft Great Plains

http://www.greatplains.com/partners/ean/  

Newsgroups

http://www.dejanews.com

Peachtree Software

http://www.peachtree.com

Portals

http://www.ittoolbox.com/  Ittoolbox

and

http://www.openitx.com  Open IT Exchange

The purpose of this portal is to provide a place for students and professionals to find resources and exchange ideas about IT topics.  There are specialized groups for technical questions on topics such as SAP R/3.  You may subscribe to receive free email on specialized topics.

If you think that any of your research papers are of high enough quality to help advance your career, then you may email the research papers for consideration for posting to: academicprogram@ITtoolbox.com

 

 SAP R/3

http://business.fullerton.edu/sap

http://www.auburn.edu/sap

http://www.sap.com

http://www.sapassist.com

http://www.sap-consulting.com

http://www.sapfans.com

http://www.sapfaq.com

http://www.sapinfo.com

http://www.sapinsider.com

http://www.saplabs.com

http://www.saplinks.net/

http://www.saptech.com

http://www.saptechjournal.com

Scholarships

http://www.fullerton.edu/financialaid/scholar/

 

Search Engines

http://www.allonesearch.com

http://all4one.searchallinone.com 

http://www.askjeeves.com

http://www.dogpile.com

http://www.google.com

http://www.hotbot.com

http://ww.ixquick.com

http://www.mamma.com

http://www.northernlight.com

http://www.snap.com

Translations (of Web searches, documents, email in foreign languages)

http://www.babelfish.com/Translations.shtml

http://babelfish.altavista.com/

XBRL

http://web.bryant.edu/~xbrl

http://www.xbrl.org

http://www.xbrlsolutions.com

XML

http://www.w3.org/XML

http://www.w3schools.com/xml

http://www.xml.com

http://www.xml.org
 

Registration and Fees; Add/Drop Procedures:

Please consult your current Class Schedule for the TITAN add and drop periods and procedures. Professors sign add or drop forms only during specified periods for each course. Professors will administratively drop students who do not attend during the first week unless students notify the professor (or the department) within 24 hours of their intention to maintain their enrollment.

Incomplete Authorized (I):

CSUF policy permits instructors to give incomplete grades only for extraordinary reasons beyond the student's control: (1) illness (2) extraordinary financial problems (3) loss of outside position.

Withdrawal (W):

"Students may withdraw from class during the first two weeks of instruction without record of enrollment." After that, the university may approve a W only for documented, serious reasons.

Unauthorized Incomplete (U):

The symbol U indicates that an enrolled student did not withdraw from the course but failed to complete course requirements.

It is used when, in the opinion of the instructor, completed assignments or course activities or both were insufficient to make normal evaluation of academic performance possible. For purposes of grade-point average computations, this symbol is equivalent to an F.

Students may petition for retroactive withdrawal from individual courses or from an entire semester, provided they can document both the serious and compelling reasons or circumstances that required the withdrawal and the date of such withdrawal. Such a petition must be filed within 30 days after the first class day of the following semester.”

Please note that my interpretation of these university grading policies is that the appropriate grade for a student not taking the final examination is an F.

For more details on these university grading policies, see:

http://www.fullerton.edu/catalog/university_regulations/gradpol.asp

Grading:

Grading will be based upon the distribution of total points at the end of the course only: straight scale (90% A, 80% B, 70% C, 60% D) or curved. Curving techniques: (1) straight scale applied to your percentage of the top student's total score (2) z score = (your score - class mean)/class standard deviation. My Excel spreadsheet selects the highest grade.

Grade Value Straight Scale        z score

      4.0     90% - 100%          +0.68 and above

      3.0     80% - 89%            -0.67 to +0.67

      2.0     70% - 79%            -1.24 to –0.68

      1.0     60% - 69%            -1.80 to –1.25

      0.0     0% - 59%              -1.81 and below

Financial Shenanigans Research Papers and Presentations:  18%

Cisco Financial Statement Analysis:  2%

  

In order to receive full credit, you must present your research findings (if called upon) and submit your research paper during the assigned class meeting.  Failure to present your research findings or to submit your research papers late may result in reduced or in no credit.  By each due date, you must upload your research paper to:

http://www.turnitin.com

In order to receive full credit, the resulting Report Summary must show:

“We found 0 documents, either within our local database or on the Internet, that contain similar or exact passages to those in your paper.”

Overall Similarity Index = 1

Plagiarism, from Internet or from other sources, will have the consequence of no credit for the research paper.  Repeated plagiarism will have the consequence of reports to the Vice President for Student Affairs.

Midterm Examination:  38%

Final Examination:  38%

Examinations are closed books and closed notes.  There will be assigned seating.  The typical format will be one or more of the following formats:  short answer, fill-in-the-blank, matching, and multiple- choice.  There will never be any True or False questions. Examination questions may cover all materials presented in class meetings plus all assigned readings.  There will be NO makeup or early examinations.

Peachtree Assignment:  2%

SAP R/3 Assignment:  2%

Please note that there are no extra-credit or late assignment submission opportunities at the end of the semester.   

Student Computer Laboratory

In order to use MH47, students must be DECLARED MAJORS in the College of Business and Economics, College of Communications, College of Human Development and Community Service, or the College of Humanities and Social Sciences.  Students who are NOT DECLARED MAJORS in the above mentioned colleges would not be automatically allowed entrance to MH47. (This includes EXTENDED EDUCATION students!)  If you are not a declared major in any of the above colleges and need to use the facilities in MH47, please inform me so that I can send a list to Jay Jimenez.  You will need to ask for “special entrance” in MH47 via the “EXCEPTIONS LIST”.  (The student assistants on duty in MH47 will manually check the class lists you provide to ascertain that you are actually enrolled in my course.  Once your enrollment has been verified, you will be allowed in MH47. This procedure will be followed EACH time you seek entrance to MH47)

Business Writing Program

If you receive two grades on your research paper (such as B/A), it means that you have earned the lower grade on the paper. You may raise the grade by making an appointment with the SBAE Writing Lab (FTS-1001, 278-2704), discussing your writing errors with a graduate assistant, and re-submitting a paper with corrections. Microsoft Word has excellent spelling and grammar checkers plus a thesaurus. Use them to improve the quality of your work.

Writing Center

The Department of English and Comparative Literature provides tutors who will help you improve your writing (ideas for how to rewrite your papers, correct confusing prose, and explain grammatical errors). They will not edit or proofread your papers. You must have your student ID with you whenever you use the Writing Center. You may change tutors at any time for any reason. In addition to taking a printed paper with you, you may take a disk containing the file of your paper. Humanities Building 528. Telephone: 278-3650 to make an appointment (half an hour or one hour).

Academic Dishonesty

The University's policy on academic dishonesty is that the faculty may assign an F in the course and send a formal report to the Vice President for Student Affairs for possible university-level disciplinary action. Do your own, individual work. Maximize your personal growth as a scholar. Do not copy solutions from any student or from any other source. CSUF values intellectual and personal integrity within the learning process. See the current catalog for complete details.

http://www.fullerton.edu/catalog/

 

Meetings:

At the first meeting, you will provide me with an email address. All assignments and any changes in class meetings will be communicated to you via email. You are responsible for checking your email daily.  Be sure that your mailbox is not full.  Be sure that you are using an email account with a service accepting attachments.

Meeting

Month

Date

Horngren

Schilit

Peachtree

SAP

Cisco

Due

Grading

1

2

3

1

1

 

 

 

 

 

2

2

10

2

3

 

 

 

Shenanigans 1

2%

 

2

17

 

 

 

 

 

Presidents' Day

 

3

2

24

3

 

X

 

 

Shenanigans 2

2%

4

3

3

4

 

 

X

 

Peachtree

2%

5

3

10

5

6

 

 

 

SAP

2%

6

3

17

6

2

 

 

 

Shenanigans 3

2%

7

3

24

 

 

 

 

 

Midterm

38%

 

3

31

 

 

 

 

 

Spring Recess

 

8

4

7

7

7

 

 

 

Shenanigans 4

2%

9

4

14

8

8

 

 

 

Shenanigans 5

2%

10

4

21

9

9

 

 

 

Shenanigans 6

2%

11

4

28

10

11

 

 

 

Shenanigans 7

2%

12

5

5

11

10

 

 

 

Shenanigans 8

2%

13

5

12

12

4

 

 

X

Shenanigans 9

2%

14

5

19

13

5

 

 

 

Cisco

2%

 

5

26

 

 

 

 

 

Memorial Day

 

15

5

30

 

 

 

 

 

Final

38%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100%

 

 

 

 

 

 

 

 

 

 

 

  

 

 

Notes;

 

 

 

 

 

 

 

 

 

1

 

Assignments must be submitted and also uploaded to

 

 

 

http://www.turnitin.com

by the start of each class meeting.

 

2

 

Examinations are closed books and notes.  Assigned seats.

 

 

No make-up or early examinations.  Possible formats include:

 

 

problems, exercises, short answer, and multiple choice.

 

 

No true or false questions.

 

 

 

 

 

AACSB Course Content

Meeting

Month

Date

Ethical

Global

Political

Social

Legal and Regulatory

Environmental

Technological

Demographic Diversity

1

2

3

1

 

 

 

 

 

 

 

2

2

10

1

 

 

 

 

 

 

 

 

2

17

 

 

 

 

 

 

 

 

3

2

24

 

 

 

 

 

 

1

 

4

3

3

1

1

 

 

 

 

1

 

5

3

10

1

 

 

 

 

 

 

 

6

3

17

 

 

 

 

 

 

 

 

7

3

24

1

 

 

 

 

 

 

 

 

3

31

 

 

 

 

 

 

 

 

8

4

7

1

 

 

 

 

 

 

 

9

4

14

1

 

 

 

 

 

 

 

10

4

21

1

 

 

 

 

 

 

 

11

4

28

1

 

 

 

 

 

 

 

12

5

5

1

 

 

 

 

 

 

 

13

5

12

1

 

 

 

 

 

 

 

14

5

19

1

 

 

 

1

 

 

 

 

5

26

 

 

 

 

 

 

 

 

15

5

30

 

 

 

 

 

 

 

 

 

Assignments and Presentations:  For the text portion of assignments, use 14-point fonts.  Use Word’s spelling and grammar checking tools. 

 

Research Paper and Presentation Guidelines:

Do:

Use Microsoft Word’s Header and Footer (under View) to identify each assignment and the author.

Use page numbers.

Include a title for each assignment.

Use subheadings.

Include references in the body of your paper (where you use them) and complete references at the end of the paper.

Use quotation marks when you quote others.

Label the sources of any charts or tables you copied from Web sites or from printed materials.

Check your spelling and grammar with Microsoft Word.

Use 14-point fonts.

State a clear focus in the first paragraph.

Explain the importance of the research problem.

End your research paper with a conclusion.

Do NOT:

Confuse its and it’s.

Use etc. (or "and so on") when the reader cannot complete the series.

Example 1: Number each page: 1, 2, 3, etc.

Example 2: My favorite things are: stars, birds, etc.

Research Paper References

Your research paper must include page number references within the body of the paper.

SAP Hands-on Assignments:  During the course, you will be provided with SAP R/3 accounts and with detailed instructions on how to complete your SAP R/3 hands-on assignments. 

Log onto both servers:  sbaesap1 and cbesap.  Use sbaesap1 as the main server as cbesap as the experimental backup server. 

Client = 440

User ID = PF510-XX (In class, I shall provide each student with a 2-digit number to use in place of XX).

Initial Password = (explained in class)

It is much easier to print via Microsoft Internet Explorer.  So, after you have logged onto the system once, you will be able to access the system from computers on campus:

http://mteclogite.fullerton.edu/scripts/wgate/webgui/! for sbaesap1

and

http://mtsapitwa.fullerton.edu/scripts/wgate/webgui/! for cbesap


It is possible to log onto SAP from home if you subscribe to Titan Access’ dial-up modem service:

http://access.fullerton.edu/

Instructor: Paul Sheldon Foote

Education: BBA, The University of Michigan--Ann Arbor; MBA, Harvard Business School; Advanced Professional Certificate in Accounting, New York University; Ph.D., Michigan State University. Legal studies, New England School of Law. Persian language studies, Harvard and Michigan State. Arabic language studies, New York University and Michigan State University.

Teaching Experience: University of Washington, Chapman University, Sultan Qaboos University (Sultanate of Oman), Pepperdine University, New York University, Oakland University, Saginaw Valley State University, University of Windsor (CANADA), University of Michigan--Flint, Michigan State University.

Publications: CORPORATE PROFITABILITY: Determinants and Forecasts, University Microfilms International, Ann Arbor, Michigan, 1983; numerous articles, especially in the Journal of Business Forecasting.

Public Accounting Experience: Touche Ross [now Deloitte and Touche], Los Angeles, 1988.

CPA Review Experience: California State University, Fullerton CPA Review, 1998 – present. Conviser-Duffy, 1997. The Mark Dauberman CPA Review Course [now Mark’s CPA Review], Los Angeles, 1988-1990. Formerly in New York City with: Conviser-Miller; Lambers.

CMA Review Experience: Malibu Publishing Company.

Consulting and Seminar Leading Experience: Financial Forecasting; What A CPA Should Know About Investment Decisions; Audit Sampling; Strategic Planning and Information Systems; Fundamentals of EDP Auditing; Compilation and Review of Forecasts and Projections; Audit Risk, Sampling and Materiality. Internal Control Systems and Fraud Auditing consulting.

Business Experience: Singer Sewing Machine Company (Greece, Iran, Turkey, Lebanon, Morocco); Citicorp (Lebanon and India); Mutual of New York (New York City); Barclays Bank (London, England).

Governmental Experience: United States Department of Commerce (Iran); The Regional Development Fund (Oslo, Norway).

Military Experience: United States Army, Vietnam.

Expert Witness Experience: have served as an expert witness in litigation involving accounting, 1989.

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