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Graduate Course Proposal Form Submission Detail - ACG5007

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Current Status: Approved by SCNS - 2014-11-01
Campus: St Petersburg
Submission Type: New
Course Change Information (for course changes only):
Comments: Approved by USFSP. To USF Sys 8/14/14. Pending Concurrence issue with COB-USF. ON HOLD. Further info sent to COB from USF-STPT; pending if clear 11/14/14. Clear. SCNS approved eff 11/1/14. Nmbr 5001 apprvd as 5007


  1. Department and Contact Information

    Tracking Number Date & Time Submitted
    4796 2013-08-23
     
    Department College Budget Account Number
    Business Administration BP 140100
     
    Contact Person Phone Email
    Alison Watkins 7278734086 awatkins@usfsp.edu

  2. Course Information

    Prefix Number Full Title
    ACG 5007 MBA Essentials:Accounting

    Is the course title variable? N
    Is a permit required for registration? Y
    Are the credit hours variable? N
    Is this course repeatable? Y
    If repeatable, how many times? 3

    Credit Hours Section Type Grading Option
    0 C - Class Lecture (Primarily) S - S/U Only
     
    Abbreviated Title (30 characters maximum)
    MBA Essentials:Accounting
     
    Course Online? Percentage Online
    O - Online (100% online) 0

    Prerequisites

    Admission to Graduate School

    Corequisites

    None

    Course Description

    A survey course related to both financial accounting and managerial accounting. An examination of accounting concepts for presentation of financial information to interested users as well as information generated for internal management.


  3. Justification

    A. Please briefly explain why it is necessary and/or desirable to add this course.

    Replacing Selected Topics with Permanent number; already listed in program

    B. What is the need or demand for this course? (Indicate if this course is part of a required sequence in the major.) What other programs would this course service?

    This course is needed by all USFSP MBA students who do not have an academic background in business or whose undergraduate courses in accounting were taken more than 7 years before entering graduate school.

    This course serves no other program.

    C. Has this course been offered as Selected Topics/Experimental Topics course? If yes, how many times?

    Yes, 3 or more times

    D. What qualifications for training and/or experience are necessary to teach this course? (List minimum qualifications for the instructor.)

    None. Terminal Degree Only


  4. Other Course Information

    A. Objectives

    1. Introduce students to the financial statements and their preparation.

    2. Introduce the students to the role of managerial accounting

    3. Introduce the students to the concepts of information processing for cost accounting purposes.

    4. Introduce students to the concept of relevant costing and managerial decision making.

    B. Learning Outcomes

    At the end of the course the successful student should understand:

    1. The basic flow of information on an income statement

    2. The information provided by a statement of cash flows

    3. How balance sheets present the financial balance of a company at a point in time

    4. How costs are assigned to various products and services

    5. The basic concepts of relevant cost

    6. The basics of accrual accounting

    C. Major Topics

    1. Basics of financial statement preparation

    2. How inventory costs are computed

    3. Job costing

    4. Cost-Volume Profit Analysis

    5. Relevant Costing and Decision Making in the Short and Long Run

    D. Textbooks

    The course is an on-line format using a few chapters from the following texts:

    Financial Accounting:A Business Process Approach, 3rd edition, Jane L. Reimers, Prentice Hall Managerial Accounting, 2nd edition, Braun, Tietz, Harrison, Prentice Hall. (The foregoing are from the 2013 course. Later editions will be used in future years).

    E. Course Readings, Online Resources, and Other Purchases

    Financial Accounting (Reimers Text)

    Chapter 1 Business: What’s It All About

    Chapter 2 Qualities of Accounting Information

    (With Overview of Financial Statements)

    Chapter 3 Accruals and Deferrals: Timing is Everything

    Chapter 4 Payments for Goods and Services:

    Cash and Accounts Receivable

    Chapter 5 The Purchase and Sale of Inventory

    Managerial Accounting (Braun Text)

    Chapter 1 Introduction to Managerial Accounting

    Chapter 2 Building Blocks of Managerial Accounting

    Chapter 3 Job Costing

    Chapter 6 Cost Behavior (eliminate the appendix)

    Chapter 7 Cost-Volume Profit Analysis

    Chapter 8 Short-Term Business Decisions (Relevant Costing)

    F. Student Expectations/Requirements and Grading Policy

    Students must pass an online quiz for each assigned chapter, scoring at least 80%. Students may retake exams as many times as they wish. They must pass each exam in sequential order, i.e., they cannot take a chapter quiz unless they have passes all the previous chapters. After scoring at least 80% on all exams the students are awarded an S=Satisfactory grade.

    There is no time limit as when the student must complete this course. Students can take as long as they want, even in excess of a year or more, to complete the exams.

    Students with Disabilities:

    Please notify your instructor if you have a learning disability or require special assistance with this portion of Essentials. Confidential personal and learning assistance counseling are made available to students through the USFSP Division of Student Affairs. Contact R. Barry McDowell (mcdowell@stpt.usf.edu) for more information.

    G. Assignments, Exams and Tests

    Financial Accounting (Reimers Text)

    Chapter 1 Business: What’s It All About

    Chapter 2 Qualities of Accounting Information

    (With Overview of Financial Statements)

    Chapter 3 Accruals and Deferrals: Timing is Everything

    Chapter 4 Payments for Goods and Services:

    Cash and Accounts Receivable

    Chapter 5 The Purchase and Sale of Inventory

    Managerial Accounting (Braun Text)

    Chapter 1 Introduction to Managerial Accounting S 1 - 4, 6, E 10, 16, 17

    Chapter 2 Building Blocks of Managerial Accounting ,

    Chapter 3 Job Costing

    Chapter 6 Cost Behavior (eliminate the appendix)

    Chapter 7 Cost-Volume Profit Analysis

    Chapter 8 Short-Term Business Decisions (Relevant Costing)

    Online exams for each chapter. Student must score at least 80% on each chapter to receive an S=Satisfactory grade for the course.

    H. Attendance Policy

    No first class attendance policy due to the nature of this course. Students can begin the class at any time. There are no scheduled exams. Students take the exams according to their own schedules. The schedule for the course is not part of the regular semester, so there are no religious conflicts. Students can alter when they take the online exams based on their own personal needs.

    There is no time limit as when the student must complete this course. Students can take as long as they want, even in excess of a year or more, to complete the exams. Thus, there will be no conflict with religious holidays as the date a student takes an exam, as well as when they can finish the course, is entirely at their own discretion.

    I. Policy on Make-up Work

    There is no set make-up policy. Students can begin the class at any time. There are no scheduled exams. Students take the exams according to their own schedules. The schedule for the course is not part of the regular semester, so no regularly scheduled exam is ever missed. Students can alter when they take the online exams based on their own personal needs.

    There is no time limit as when the student must complete this course. Students can take as long as they want, even in excess of a year or more, to complete the exams.

    See USF Policy on Academic Dishonesty and Disruption of Academic Process at www.ugs.usf.edu/catalogs/0304/adadap.htm

    Because of the University’s commitment to academic integrity, plagiarism or cheating on course work or on examinations will result in penalties that may include a grade of “unsatisfactory” for this portion of the Essentials Program. Any incident of academic dishonesty will be reported to the dean of the college. Definitions and punishment guidelines for Plagiarism, Cheating, and Student Disruption of the Academic Process may be found at the web address listed above.

    J. Program This Course Supports

    MBA Program at USFSP


  5. Course Concurrence Information

    None. This services the USFSP MBA Program Only.



- if you have questions about any of these fields, please contact chinescobb@grad.usf.edu or joe@grad.usf.edu.