statements, with an emphasis not only on the technical and practical applications of the subject matterbut also on the applicable ethical considerations required of all businesspersons. (See requirements foracademic honesty on page 4 of this syllabus.)By the end of this semester, students will be able to demonstrate skills derived from the course’sLearning Goals, as summarized in the following table:Learning GoalsSignificantPart ofCourseModeratePart ofCourseAnticipated Learning ResultsAnalytical Skills√Students will possess the analytical and critical-thinking skills that are required to evaluate issues faced in professional accounting and finance careers.Technological Skills√Students will possess the necessary technological skills to analyze problems,develop solutions, and convey information to a variety of stakeholders.Communication Skills: Oral√Students will have the necessary oral communication skills to convey ideas and information effectively and persuasively.Communication Skills: Written√Students will have the necessary written communication skills to convey accounting and financial information effectively and persuasively.- continued -Page 2
Learning GoalsSignificantPart ofCourseModeratePart ofCourseAnticipated Learning ResultsCivic Awareness and EthicalDecision-Making√Students will have the knowledge base and analytical skill to guide them when faced with ethical dilemmas in business.In addition, students will gain an awareness of the political, civic, and public-policy issues affecting business.Global Awareness√Students will have an appreciation for how differences in perspectives and cultures affect accounting and financial- reporting practices around the world.Competence in BusinessDisciplines√Students will possess a deep understanding and intellectual competence in at least one business discipline.Accordingly, the Program Learning Goals for students seeking a BBA in accountancy are:Accounting Knowledge– Students will accurately report and interpret financial information.Critical Thinking/Analytical Skills– Students will analyze business situations usingaccounting knowledge.Communication Skills– Students will communicate accounting information in a clear andconcise manner.Ethical Awareness– Students will identify ethical issues and evaluate potential conflicts ofinterest.In this course, consideration will be given to (i) currently accepted and proposed accounting/reportingprinciples and practices in the United States; (ii) the development of these principles and practices overtime; (iii) the influences of such entities as the Financial Accounting Standards Board, the Securitiesand Exchange Commission, and the technical committees of the American Institute of CPAs; and (iv)where applicable, the accounting and reporting considerations arising from the ongoing efforts atreconciling U. S. and international standards. The usefulness and limitations of historical and fair-value
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Financial Accounting Standards Board, Public Company Accounting Oversight Board, Stan Ross Department of Accountancy, American Institute of CPAs