ACG 3341-100

CRN 29925
Cost Accounting
Spring 2016 January 11, 2016 to May 6, 2016
Online
Professor Information
Instructor: Larry Brown, CPA, CIA, CGMA
Office: LA 452, Davie campus
E-mail: brownl@fau.edu
Phone: (954) 236-1159 (Office)
Office Hours/Undergraduate Accounting & CPA Advising
Boca Raton Campus, Room FL 407
Davie Campus, Room LA 452
Office Hours/CPA Advising: Tuesday 3:00 PM 6:00 PM (Davie)
Wednesday 2:30 PM 5:30 PM (Boca)
Thursday 3:00 PM 6:00 PM (Davie)
If this time does not work for you, you can email me and we can set up an appointment. The best
way to reach me is by e-mail. If you e-mail me, either do so through blackboard or place ACG
3341 Appointment on the subject line; otherwise, I may inadvertently delete your message.
Required Text and Materials

Cost Accounting, A Managerial Emphasis, Horngren, Datar, & Rajan, 15th Ed., ISBN: 978-0-13-342870-

4.

Gleim Cost/Mangerial Accounting, Exam Questions and Explanations, 10-2, ISBN: 978-1-58194-488-4

Information on Blackboard
Materials for this course will be available on the FAU Blackboard website (blackboard.fau.edu).
You are expected to access the Blackboard website daily to check for syllabus updates,
announcements, assignments, and other materials. Not checking blackboard is not an excuse for
failure to complete the assignments and exams by the due dates.
Course Description
This course is designed to establish a working knowledge of two areas: 1) cost accounting
techniques, including job costing, process costing, cost analysis, cost-volume-profit analysis, cost
allocation, activity-based costing, budgeting, variance analysis, and transfer pricing, and 2)
application of costing techniques to management decision-making.

Course Prerequisites and Credit Hours

Prerequisite: ACG 2071 (3 credits)
Note: Unless

otherwise indicated, a grade of "C" or better is required for any course designated as a

prerequisite.
According to Florida State Statute 6A-10.033, students must spend a minimum 2,250 minutes of
in- class time during a 3-credit course. Additionally, students enrolled in a 3-credit course are
expected to spend a minimum of 4,500 minutes of out-of-class time specifically working on courserelated activities (i.e., reading assigned pieces, completing homework, preparing for exams and
other assessments, reviewing class notes, etc.) and fulfilling any other class activities or duties as
required. The course schedule for this course reflects this expectation of students.
WARNING!!!! Accounting is more than just putting the numbers in the boxes. The study of accounting
at the college level is typically rigorous and requires a significant level of dedication.
Students who expect to succeed should be prepared to invest the appropriate amount of time and
effort.

Course Learning Objectives

After learning this course, the students will be able to
1. understand basic cost accounting concepts and structure;
2. apply cost-volume-profit analysis (CVP) and assist management decision making using
CVP analysis including break-even analysis;
3. determine the costs of particular cost objects using job costing, process costing, and activitybased costing;
4. help planning and control functions in a firm using budgeting and variance analysis;
5. use cost accounting information to help make major business decisions, including special
order, outsourcing, add or drop a product, product-mix and equipment replacement;
6. help set transfer prices.

Chapter/Module Objectives
Chapter 1 The Accountants Role in the Organization (Course Objective 1: By the end of the
course, students will be able to describe basic cost accounting concepts and structure)

By the end of Chapter 1, on a quiz, students will be able to:

1. List the similarities and differences between financial accounting and cost management.
2. Identify the current factors affecting cost management.
3. Discuss the importance of the accounting system for internal and external reporting.
4. Explain the need for todays cost accountant to acquire cross-functional expertise.
5. Describe how management accountants function within an organization.

6. Describe the importance of ethical behavior for management accountants.

7. Identify the three forms of certification available to internal accountants.

Chapter 2 An Introduction to Cost Terms and Purposes (Course Objective 1: By the end of
the course, students will be able to describe basic cost accounting concepts and structure)

By the end of Chapter 2, on a quiz, students will be able to:

1. Describe a cost management information system, its objectives and major subsystems, and
indicate how it relates to other operating and information systems.
2. Explain the cost assignment process.
3. Define tangible and intangible products, and explain why there are different product cost definitions.
4. Prepare income statements for manufacturing and service organizations.
5. Explain the differences between traditional and contemporary cost management systems.
6. Define and describe fixed, variable, and mixed costs.
7. Explain the use of resources and activities and their relationship to cost behavior.
8. Separate mixed costs into their fixed and variable components using the high-low method, the
scatterplot method, and the method of least squares.
9. Evaluate the reliability of the cost formula.

Chapter 3 Cost-Volume-Profit Analysis (Course Objective 3: By the end of this course,

students will be able to apply cost-volume-profit analysis (CVP) and assist management
decision making using CVP analysis)

By the end of Chapter 3, on a quiz, students will be able to:

1.

Explain the features of cost-volume-profit (CVP) analysis.

2.

Determine the breakeven point and output level needed to achieve a target operating income.

3.

Explain how income taxes affect CVP analysis.

4.

Explain how managers use CVP analysis in decision making.

5.

Explain how managers use sensitivity analysis to cope with uncertainty.

6.

Use CVP analysis to plan variable and fixed costs.

7.

Apply CVP analysis to a company producing multiple products.

Chapter 4 Job Costing (Course Objective 2: By the end of this course, students will be able to
determine the costs of particular cost objects using job costing, process costing, and activitybased costing)

By the end of Chapter 4, on a quiz, students will be able to:

1. Differentiate the cost accounting systems of service and manufacturing firms and of unique and
standardized products.
2. Discuss the interrelationship of cost accumulation, cost measurement, and cost assignment.
3. Compute a predetermined overhead rate, and use the rate to assign overhead to production.
4. Explain the difference between job-order and process costing, and identify the source documents used in
job-order costing.
5. Describe the cost flows associated with job-order costing, and prepare the journal entries.
6. Explain why multiple overhead rates may be preferred to a single, plantwide rate.

Chapter 17 Process Costing (Course Objective 2: By the end of this course, students will be
able to determine the costs of particular cost objects using job costing, process costing, and
activity-based costing)

By the end of Chapter 17, on a quiz, students will be able to:

1. Describe the basic characteristics of process costing, including cost flows, journal entries, and the cost of
production report.
2. Describe process costing for settings without work-in-process inventories.
3. Define equivalent units, and explain their role in process costing.
4. Prepare a departmental production report using the FIFO method.
5. Prepare a departmental production report using the weighted average method.
6. Prepare a departmental production report with transferred-in goods and changes in output measures.
7. Describe the basic features of operation costing.
8. Explain how spoilage is treated in a process costing system.

Chapter 5 Activity-Based Costing and Activity-Based Management (Course Objective 2: By

the end of this course, students will be able to determine the costs of particular cost objects
using job costing, process costing, and activity-based costing)

By the end of Chapter 5, on a quiz, students will be able to:

1.

Discuss the limitations of using only unit-based drivers to assign costs.

2. Provide a detailed description of activity-based product costing.

3. Explain how homogeneous cost pools can be used to reduce the number of activity rates.
4. Describe activity-based system concepts including an ABC relational database and ABC software.

Chapter 6 Master Budget and Responsibility Accounting (Course Objective 4: By the end of
this course, students will be able to help in the planning and control functions in a firm using
budgeting and variance analysis)

By the end of Chapter 6, on a quiz, students will be able to:

1. Define budgeting, and discuss its role in planning, controlling, and decision making.
2. Prepare the operating budget, identify its major components, and explain the interrelationships of the
various components.
3. Identify the components of the financial budget, and prepare a cash budget.
4. Describe budgets for merchandising and service firms.

Chapter 7 Flexible Budgets, Direct-Cost Variances, and Management Control (Course

Objective 4: : By the end of this course, students will be able to help in the planning and
control functions in a firm using budgeting and variance analysis)

By the end of Chapter 7, on a quiz, students will be able to:

1.

Prepare static budgets and static-budget variances.

2.

Examine the concept of a flexible budget and learn how to develop it.

3.

Calculate flexible-budget variances and sales-volume variances.

4.

Explain why standard costs are often used in variance analysis.

5.

Compute price variances and efficiency variances for direct-cost categories.

6.

Describe how managers use variances.

7.

Describe benchmarking and explain its role in cost management.

Chapter 8 Flexible Budgets, Overhead Cost Variances, and

Management Control (Course Objective 4: By the end of this course,
students will be able to help in the planning and control functions in a
firm using budgeting and variance analysis)

By the end of Module 8, on a quiz, students will be able

to:
1.

Explain the similarities and differences in planning variable overhead

costs and fixed overhead costs.

2.

Develop budgeted variable overhead cost rates and budgeted fixed

overhead cost rates.

3.

Compute the variable overhead flexible-budget variance, the variable

overhead efficiency variance, and the variable overhead spending
variance.

4.

Compute the fixed overhead flexible-budget variance, the fixed overhead

spending variance, and the fixed overhead production-volume variance.

5.

Show how the 4-variance analysis approach reconciles the actual

overhead incurred with the overhead amounts allocated during the
period.

Chapter 22 Management Control Systems, Transfer Pricing (Course

Objective 10: By the end of this course, students will be able to set
transfer prices)
By the end of Chapter 22, on a quiz, students will be able to:
1.
Describe a management control system and its three key
properties.
2.

Describe the benefits and costs of decentralization.

3.

Explain transfer prices and four criteria used to evaluate

alternative transfer price methods.

4.

Illustrate how market-based transfer prices promote goal

congruence in perfectly competitive markets.

5.

Describe how to avoid making suboptimal decisions when transfer

prices are based on full cost plus a markup.

6.

Describe the range of feasible transfer prices when there is unused

capacity.

7.

Apply a general guideline for determining a minimum transfer

price.

8.

Incorporate income tax considerations in multinational transfer

pricing.

Chapter 11 Decision Making and Relevant Information (Course

Objective 11: By the end of this course, students will be able to use cost
accounting information to help make major business decisions,
including special order, outsourcing, add or drop a product, productmix and equipment replacement)
By the end of Chapter 11, on a quiz, students will be able to:
1. Use the five-step decision-making process to make decisions.
2. Distinguish relevant from irrelevant information in decision
situations.
3. Explain the opportunity-cost concept and why it is used in decision
making.
4. To choose which products to produce when there are capacity
constraints.
5. Discuss factors managers must consider when adding or dropping
customers or segments.
6. Explain why book value of equipment is irrelevant in equipmentreplacement decisions.
7. Explain how conflicts can arise between the decision model used by a
manager and the performance-evaluation model used to evaluate the
manager.
Course Resources
Blackboard
Materials for this course will be available on the FAU Blackboard website, blackboard.fau.edu.
You are expected to access the Blackboard website daily to check for syllabus updates,
announcements, assignments, and other materials. Not checking blackboard is not an excuse
for failure to complete the assignments and exams by the due dates.
The link to Blackboard tutorials is as follows:
http://www.fau.edu/oit/blackboard/bb9_student.php
CPA Exam Review Aid (AICPA): https://www.thiswaytocpa.com/
AICPA web site:http://www.aicpa.org/Research/Standards/Pages/default.aspx
AICPATV http://www.aicpa.org/News/AICPATV/Pages/Home.aspx
Florida Board of Accountancy web site:http://www.myfloridalicense.com/dbpr/cpa/licensure.html
CMA Resource Center: http://www.imanet.org/cma_certification/cma_resource_center.aspx

Scholarship Program:
http://daytonabeach.erau.edu/cob/news-events/CMA%20Scholarship%20Program_4.12.pdf
Grading Scale
The grading scale is as follows:
A

92% and above

72 - 77%

A-

90 - 91%

C-

70 71%

B+

88 - 89%

D+

68 - 69%

82 - 87%

62 67%

B-

80 - 81%

D-

60 - 61%

C+

78 - 79%

59% and below

Course Evaluation Method

ACG 3341 COURSE GRADING
ASSIGNMENTS & EXAMS
POINTS
ASSIGNMENTS* GLEIM
270
QUIZZES ONLINE
DISCUSSION POST IS
30
WALMART GOOD FOR
AMERICA?
EXAMINATION#1**
500
EXAMINATION #2**
500
FINAL EXAMINATION**
500
TOTAL
1,800

PERCENTAGE
CHAPTERS
15.0%
1, 2, 3, 4, 5, 6, 7, 8, & 17
2.0%
27.0%
27.0%
29.0%
100%

1, 2, & 3
4, 5, & 17,
1, 2, 3, 4, 5, 6, 7, 8, & 17

*Weekly Online Assignments (total 9; 30 points each) will be completed online in Gleims website.
Grades will be posted to the Grade Center in Blackboard. Feedback, including students and
official answers, will be provided immediately after submission.
Discussion questions for Is Walmart Good for America? is posted on Blackboard and will be
completed by students. The answers for the discussion questions will be presented during class
meetings.
**Three exams will be completed for this course. All examinations will include 50 multiple-choice
questions. The examinations will be proctored using the Software Secure software. The use of
Software Secure will require a camera connected to your computer. Instructions for the use of
Software Secure will be posted to Blackboard and e-mailed to each student.

Practice problems for each chapter will be posted on Blackboard and will be completed by students.
The answers for the practice problems will be posted to Blackboard in the following week. These
practice problems will not be graded.
Video lectures of each topic in the syllabus and practice questions will be available on Blackboard.
These practice questions will not be graded.
Online Proctored Exam
The FAU College of Business has hired an outside company, Software Secure, to proctor your
online final exam using a product called Remote Proctor NOW. This system offers two important
benefits: 1) It allows you to continue taking exams anywhere online, and 2) it helps to protect the
academic integrity of the course by verifying your identity and ensuring that the final exam is
completed honestly by all students.
Hardware requirements for taking the online proctored final exam include:
A well-functioning computer.
A stable Internet connection. A hard line is better than WiFi.
A webcam.
Your FAU Owl Card (or other government-issued photo ID).
Please read the Remote Proctor NOW Quick Guide for detailed information on accessing and
taking online proctored exams:
http://remoteproctoradmin.com/teacher/policies/productdocumentation/RPNow/RPNowExamTaker
QuickGuide.pdf
Compliance with the examination policies (posted to Blackboard) is required. Any deviation from
the policies will result in the loss of grade points.
A non-graded practice exam will be given a few weeks prior to the actual final exam to allow you to
familiarize yourself with the online proctoring system. You will be allowed to take the practice
exam using Remote Proctor NOW as many times as you like.
Additional Course Policies
Missing Exams
No make-up exams will be given, except in the rare case of an excused absence (see Class
Attendance section).
Late Assignment
No late assignments will be accepted, except in the rare case of an excused absence (see Class
Attendance section). All assignments must be completed by the due dates.

Completion of Coursework
Completion of all assigned coursework is required. The effect of incomplete coursework upon
grades is determined by the instructor, and the University reserves the right to deal at any time with
individual cases of nonperformance.
Students are responsible for arranging to make up work missed because of legitimate class absence,
such as illness, family emergencies, military obligation, court-imposed legal obligations or
participation in University-approved activities.
Etiquette Policy
You are in a degree program that will lead you to a professional career. To be successful in that
career, you must possess knowledge of the subject matter and act as a professional. Therefore, I
expect you to act as a professional in class. This includes:
Coming to all class meetings on time and staying for the entire meeting.
Coming to class meetings prepared. This means that you have read and studied the
material and worked the assigned exercise and problems before coming to class, and you
are ready to participate.
Not disrupting class meetings by talking about topics not related to the discussion or
disrupting class meetings with phones or other electronic devices.
Being courteous to others when they speak.
Meeting commitments.
Performing all your work in an ethical and honest manner.
Participating in class discussions.
Honor Code
The Florida Atlantic University Honor Code governs all student activities throughout this course. A
fundamental principle of academic, business, and community life is honesty. Violation of this
ethical concept shall result in penalties ranging from a grade of F in the course to dismissal from
the University. In all penalties, a letter of fact shall be included in the students file. The honor
code is available in the catalog.
Anti-plagiarism Software
Written components of any assignment or project may be submitted to anti-plagiarism software
to evaluate the originality of the work. Any students found to be submitting work that is not their
own will be deemed in violation of the Universitys Code of Academic Integrity.
Class Methodology
There is a lot more material in the text than we will have time to cover in class. However, all
chapter material assigned in this syllabus from the text will be tested on the exams. Class format
will consist of lecture, group posting to Blackboard Discussion Board and inclass presentations,
and weekly online assignments. These formats will focus on selected chapter material. Please
remember, it is your responsibility to let me know if something we are discussing is not clear to

you. No one in class is more important than you. Dont wait until after class if you dont
understand a point or if I start going too fast. Get my attention and ask me to explain in a different
way or slow down if necessary.
Assignment Grades
Assignments are graded with point values assigned to individual questions. Generally, grades will
be available in Blackboard after the due date for the assignment. If a student wishes to dispute the
grade on a specific assignment, send a Message in Blackboard to the instructor with the following
information: grade received, grade the student believes they should have received, along with the
grade received in that category and the grade the student believes they should have received in that
category, and specific reasons why the student believes the grade should be different in each rubric
category.
Final Grades
If students wish to earn a specific grade in this course, they should work toward that grade from the
beginning of the term and stay focused on their goal throughout the term. Students should take
advantage of all the opportunities to succeed in this course by submitting all assignments and
exams, doing their best work on every assignment and exam, and participating fully throughout the
term. Extra credit is not available, and grades will not be curved or rounded up to the next
percentage point or the next grade level.
Students should not send a request to the instructor asking for their final course grade to be
increased beyond the points they earned, unless this request can be supported by the criteria listed
in the Grade Appeal Process section later in this syllabus.
Generally, final grades will be sent to the registrar within one week after the final exam. It usually
takes the registrar another business day to make the grades available to students.
Syllabus Changes
This syllabus contains a tentative schedule of learning. This syllabus may be amended at any time
as deemed necessary by the instructor. See the School of Accounting Policies Section 2 at
http://business.fau.edu/departments/accounting/school-of-accounting-policies/index.aspx.
Syllabus Terms
By remaining in this course, students agree to read and understand the entire syllabus and abide by
its terms. The terms of the syllabus will be applied equally to all students. It would not be fair to the
whole class to make an exception for one student. Students should not send a request to the
instructor asking for an exception to the syllabus terms, unless that exception can be supported by
university policies.
Technical Problem Resolution Procedure
In the online environment, there is always a possibility of technical issues. If a problem occurs, it is
essential that you take immediate action to document the issue and take appropriate action to
resolve the problem.
However, regardless of the action taken, assignment deadlines must still be met even if there are

technical issues.
Please take the following steps when a problem occurs:
1. Either make a Print Screen of the monitor when the problem occurred, or take a photo of the
screen. Save the Print Screen as a .jpg file. If you are unfamiliar with creating a Print Screen
file, visit http://en.kioskea.net/faq/141-print-screen-screen-capture-windows-mac-os-x-andunix-linux.
2. Submit a Ticket to the FAU Help Desk at http://www.fau.edu/helpdesk. Make sure you
complete the form entirely and give a full description of your problem. This includes:
a. Select Blackboard (Student) for the Ticket Type.
b. Input the Course ID.
c. In the Summary/Additional Details section, include your operating system, internet
browser, and internet service provider (ISP).
d. Attach the Print Screen file or photo.
3. Send a message to your course instructor describing the problem and the action taken.
4. If you do not hear back from the Help Desk or your instructor within two business days, it is
your responsibility to follow up with the appropriate person until a resolution is obtained.
See Course Outline on the following pages.

COURSE Outline
(*This schedule is subject to change with adequate and appropriate announcements.)
DATES

TOPICS

Chapters to Read & online assignments

WEEK 1,
01/12/2016

Students Introductions; Introduction to the

Course.

WEEK 2,
02/19/2016

ASSIGNMENT #1 01/26/2016

WEEK 3,
01/26/2016

Ch 1: The accountants role in the organization

Ch 2: An introduction to cost terms and cost
behavior; the flow of costs through an
organization (Assign. #1)
Ch 3: Cost-volume-profit Analysis and Breakeven Analysis. (Assign. #2)

WEEK 4,
02/02/2016

Ch3: Breakeven Analysis (Assign. #3)

Ch3: Absorption Costing and Variable Costing

ASSIGNMENT #3 02/09/2016

Week 5,
02/09/2016

Review for Exam #1

Review CHAPTERS 1,2 &3 for Exam #1

WEEK 6,
02/16/2016
WEEK 7,
02/23/2016
WEEK 8,
03/01/2016
WEEK 9,
03/08/2016
WEEK 10,
03/15/2016
WEEK 11,
03/22/23016
WEEK 12,
03/29/32016
WEEK 13
04/05/2016

Exam #1: 50 Objective questions/500 Points/3

Hours
Ch4: Job-Order Costing (Assign. #4)

No Assignment in this week. EXAM START

02/12/2016 EXAM END 02/16/2016
ASSIGNMENT #4 03/01/2016

Ch17: Process costing (Assign. #5)

ASSIGNMENT #5 03/15/2016

Discussion Post Is Walmart Good for America?

Due Date: 01/19/2016

ASSIGNMENT #2 02/02/2016

SPRING BREAK
Ch5: Activity-based costing (Assign. #6)

ASSIGNMENT #6 03/22/2016

Review for Exam #2

Review CHAPTERS 4, 5, & 17 for Exam #2

Exam #2: 50 Objective questions/500 Points/3

Hours
Ch 6: Master budgets and responsibility
accounting (Assign. #7)

No Assignment in this week. EXAM START

03/25/2016 EXAM END 03/29/2016
ASSIGNMENT #7 04/12/2016

WEEK 14,
04/12/2016
WEEK 15
04/19/2016

Ch7 Flexible Budgeting & Direct Costs

Variance Analysis (Assign. #8)
Ch8: Flexible Budgeting & Overhead Costs
Variance Analysis (Assign. #9)

ASSIGNMENT #8 04/19/2016

WEEK 16
04/26/2016
WEEK 16,
04/28
05/04/2016

Review for Exam #3

FINAL EXAM: 50 Objective questions/500
Points/3 Hours

ASSIGNMENT #9 04/26/2016

No Assignment in this week.

This schedule is subject to change with adequate and appropriate announcements

See the Syllabus on Blackboard for the coursework and due dates for assignments and
examinations.
For final exam date and location, please check MyFAU.edu.
Final Grades are due in the Registrars office at 9:00am on May 9, 2016. Grades will be available to
students one business day after they are received by the Registrars Office.
Important dates:
January 15, 2016 Last day to drop/add courses without consequences
April 8, 2016 Last day to drop a course or withdraw without receiving F in each
course
The requirements to sit for the CPA examination and how to research these requirements on the
Florida Board of Accountancy web page will be discussed throughout the course.
Suggested Study Approach
This course requires a large time commitment outside class. Most students will need 9-12 hours per
week outside class. The following approach should help you be successful.
Read the entire chapter prior to the first classroom coverage.
Be sure you can answer the questions listed on the outline before you begin working
exercises and problems.
Work the exercises and problems in the order shown on the class outline.
If you e-mail me with questions as you work through the material, you will be able to get
over any hurdles in a more timely fashion and continue working on the material.
Schedule an office visit with me for help when needed.
Ask questions.
Review the material covered as soon as possible.
Begin all graded assignments early enough so that you can get help if you need it. I am
willing to help you with any of the outside assignments, but you must begin the assignment
in time to get help.
Advice on Using Your Textbook
The following advice was generated from an in-depth study of 172 undergraduate students of
varying backgrounds, all of who were enrolled in an introductory financial accounting course.
Read the chapters to learn rather than just to get through them. Learning doesnt
miraculously occur just because your eyes have skimmed all the assigned lines of the
textbook. You have to think and focus while reading to ensure that you sink the
material into your understanding and memory. Use the learning objectives in the text
to focus on whats really important in each chapter.
Dont get discouraged if you initially find some material challenging to learn. At
various times, both the best and weakest students describe themselves as confused

and having a good grasp of the material, anxious and confident, and
overwhelmed and comfortable. The simple fact is that learning new material can be
challenging and initially confusing. Success does not appear to depend as much on
whether you become confused as it does on what you do when you become confused.
Clear up confusion as it arises. A key difference between the most and least
successful students is how they respond to difficulty and confusion. When successful
students are confused or anxious, they immediately try to enhance their understanding
through rereading, self-testing, and seeking outside help if necessary. In contrast,
unsuccessful students try to reduce anxiety by delaying further reading or by resorting
to memorizing without understanding. Aim to clear up confusion when it arises
because accounting in particular is a subject for which your understanding of later
material depends on your understanding of earlier material.
Think of reading as the initial stage of studying. Abandon the idea that studying
only occurs during the final hours before an exam. By initially reading with the same
intensity that occurs when later reviewing for an exam, you can create extra time for
practicing exercises and problems. This combination of concentrated reading and
extensive practice is likely to contribute to better learning and superior exam scores.
To learn more about the study on which this advice is based, see Phillips, B., and F. Phillips,
Sink or Skim: Students Textbook Use in Introductory Accounting, Working Paper,
University of Saskatchewan (January 29, 2006).
Selected University and College Policies
School of Accounting Policies
Students are responsible for School of Accounting policies available at
http://fau.edu/academic/registrar/FAUcatalog/business.php#accounting.
These policies are considered to be an integral part of this syllabus.
Code of Academic Integrity Policy Statement
Students at Florida Atlantic University are expected to maintain the highest ethical standards.
Academic dishonesty is considered a serious breach of these ethical standards, because it
interferes with the university mission to provide a high quality education in which no student
enjoys an unfair advantage over any other. Academic dishonesty is also destructive of the
university community, which is grounded in a system of mutual trust and places high value on
personal integrity and individual responsibility. Harsh penalties are associated with academic
dishonesty. For more information, see University Regulation 4.001.
Disability Policy Statement
In compliance with the Americans with Disabilities Act Amendments Act (ADAAA), students who require
reasonable accommodations due to a disability to properly execute coursework must register with Student
Accessibility Services (SAS)in Boca Raton, SU 133 (561-297-3880); in Davie, LA 131 (954-236-1222); or in

Jupiter, SR 110 (561-799-8585) and follow all SAS procedures.

Religious Accommodation Policy Statement

In accordance with rules of the Florida Board of Education and Florida law, students have the right to
reasonable accommodations from the University in order to observe religious practices and beliefs with
regard to admissions, registration, class attendance and the scheduling of examinations and work
assignments. For further information, please see Academic Policies and Regulations.

University Approved Absence Policy Statement

In accordance with rules of the Florida Atlantic University, students have the right to reasonable
accommodations to participate in University approved activities, including athletic or scholastics
teams, musical and theatrical performances and debate activities. It is the students responsibility
to notify the course instructor at least one week prior to missing any course assignment.
College of Business Minimum Grade Policy Statement
The minimum grade for College of Business requirements is a C. This includes all courses that are
a part of the pre-business foundation, business core, and major program. In addition, courses that
are used to satisfy the universitys Writing Across the Curriculum and Gordon Rule math
requirements also have a minimum grade requirement of a C. Course syllabi give individualized
information about grading as it pertains to the individual classes.
Incomplete Grade Policy Statement
A student who is passing a course, but has not completed all work due to exceptional
circumstances, may, with consent of the instructor, temporarily receive a grade of incomplete
(I). The assignment of the I grade is at the discretion of the instructor, but is allowed only if the
student is passing the course.
The specific time required to make up an incomplete grade is at the discretion of the instructor.
However, the College of Business policy on the resolution of incomplete grades requires that all
work required to satisfy an incomplete (I) grade must be completed within a period of time not
exceeding one calendar year from the assignment of the incomplete grade. After one calendar
year, the incomplete grade automatically becomes a failing (F) grade.
Withdrawals
Any student who decides to drop is responsible for completing the proper paper work required to
withdraw from the course.
Grade Appeal Process
A student may request a review of the final course grade when s/he believes that one of the
following conditions apply:
There was a computational or recording error in the grading.
Non-academic criteria were applied in the grading process.

There was a gross violation of the instructors own grading system.

The procedures for a grade appeal may be found in Chapter 4 of the University Regulations.
Disruptive Behavior Policy Statement
Disruptive behavior is defined in the FAU Student Code of Conduct as ... activities which interfere
with the educational mission within classroom. Students who behave in the classroom such that
the educational experiences of other students and/or the instructors course objectives are
disrupted are subject to disciplinary action. Such behavior impedes students ability to learn or an
instructors ability to teach. Disruptive behavior may include, but is not limited to: non-approved
use of electronic devices (including cellular telephones); cursing or shouting at others in such a
way as to be disruptive; or, other violations of an instructors expectations for classroom conduct.
Faculty Rights and Responsibilities
Florida Atlantic University respects the right of instructors to teach and students to learn.
Maintenance of these rights requires classroom conditions which do not impede their exercise. To
ensure these rights, faculty members have the prerogative:
To establish and implement academic standards
To establish and enforce reasonable behavior standards in each class
To refer disciplinary action to those students whose behavior may be judged to be
disruptive under the Student Code of Conduct.