internal and external accounting requirements. Ethical Decision Students will apply ethical principles OBJ 3 Making and professional standards in decision making. Light Communication Students will continue to strengthen OBJ 4 their ability to communicate ideas clearly and strategically, after Light considering the relevant audience, situation and purpose of the communication. Leadership, Students will demonstrate leadership OBJ 5 Collaboration, skills and the ability to work and cooperatively and productively to Medium Professionalism accomplish established goals. ACCT 462 Spring 2017 Class and Assignment Schedule – READINGS DATE TOPICS CASES DAF* Jan 9 Financial Reporting and the Ch. 1 Institutional Environment Jan 11 Improper Timing of Revenue via Ch. 3 Sunbeam Bill-and–Hold and other contingent sales Jan 16 NO CLASS—MLK DAY Jan 18 Contingent Sales Ch. 3 Sunbeam Ethics Ch. 2 Peter Madoff Case Ch2 Hand-in Jan 23 Holding Books Open after end of Ch. 4 Sensormatic period Xerox Multiple Element Contracts CUC/Cendant Fictitious Revenue Insignia Improper Valuation of Revenue Beazer Homes Case Ch3 Hand-in Cash Flow Statements Jan 25 1 Use of Business Combinations for Ch. 5 WorldCom improper accounting Jan 30 Improper Capitalization of Expenses Ch.5 WorldCom Exercises 37 & 38 Ch 5 hand-in Feb 1 MID-TERM EXAM
internal and external accounting requirements. OBJ 3 Light Ethical Decision Making Students will apply ethical principles and professional standards in decision making. OBJ 4 Light Communication Students will continue to strengthen their ability to communicate ideas clearly and strategically, after considering the relevant audience, situation and purpose of the communication. OBJ 5 Medium Leadership, Collaboration, and Professionalism Students will demonstrate leadership skills and the ability to work cooperatively and productively to accomplish established goals. ACCT 462 Spring 2017 – Class and Assignment Schedule DATE TOPICS READINGS DAF* CASES Jan 9 Financial Reporting and the Institutional Environment Ch. 1 Jan 11 Improper Timing of Revenue via Bill-and–Hold and other contingent sales Ch. 3 Sunbeam Jan 16 NO CLASS—MLK DAY Jan 18 Contingent Sales Ethics Ch. 3 Ch. 2 Sunbeam Peter Madoff Case Ch2 Hand-in Jan 23 Holding Books Open after end of period Multiple Element Contracts Fictitious Revenue Improper Valuation of Revenue Cash Flow Statements Ch. 4 Sensormatic Xerox CUC/Cendant Insignia Beazer Homes Case Ch3 Hand-in Jan 25 1 Use of Business Combinations for improper accounting Ch. 5 WorldCom Jan 30 Improper Capitalization of Expenses Ch.5 WorldCom Exercises 37 & 38 Ch 5 hand-in Feb 1 MID-TERM EXAM
Acct%20462%20SyllabusSp2017zj-1.docx