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Date Created: 12/18/15
INTERNATIONAL ACCOUNTING ACCT 4325 – 01 STEPHEN B. SALTER Office College of Business Admin 225 Office Hours M, W 4:00 – 5:00pm or by Appointment Phone (915) 747‐7755 Class Hours M 6:00 to 8:50 p.m. E‐mail firstname.lastname@example.org IM/Alternate email email@example.com Classroom College of Business Admin 319 Other Prerequisites: ACCT 5301, or ACCT 2301 and ACCT 2302 each with a grade of “B” or better. REQUIRED TEXT & MATERIALS: 1. International Accounting Timothy Doupnik (Author), Hector Perera (Author) McGraw‐Hill/Irwin; 2 edition (October 6, 2008) ISBN‐10: 007337962X ISBN‐ 13: 978‐0073379623 2. Other Resources: All Power Points and articles will be on Blackboard at least 24 hours in advance. It’s your responsibility to download them. DESCRIPTION/GOALS: This course is designed to complement previous courses you have completed such as Financial and Management Accounting, Audit and Tax. It examines how firms’ and accountants’ problems and solutions are changed when the firm does business across borders. This course also builds on material that would have been introduced to you in a basic International Business Course, such as culture and foreign exchange rates. GROUP ASSIGNMENTS: READINGS AND CASES Divide yourself into groups of 4. Please read the relevant chapters of Doupnik and Perera starting and do the cases listed below. Each group will prepare an answer for each case and submit it on the due date at the beginning of class. Each case will be graded as follows: Grade Description Points Excellent Everything correct including numbers 3 Acceptable Some discussion points missed but at least half of the 2 numbers and discussion points correct and or some bad English Unacceptable More than half the numbers or discussion points incorrect or 1 missing and some or all bad English. Cases will be discussed on the due date. All case calculations have to be done on a spreadsheet and answers should be typed in aerial 12. We will also do some review questions or problems in class. The following is a list of cases and readings with dates. Maximum points across all cases 25. Date Chapter Case Due/Exam/Problems August 24 1 No Case August 31 2 Case 1‐3 Nestle September 7 Holiday Labor Day September 14 3 Case 2‐2 SKD Limited September 21 4 Adaption and Adoption : The case of Mexico (on Blackboard) September 28 5 Do the following exercises and problems from Chapter 4 ; 1,2,3,7,9 October 5 6 Exam I in the second half of class Case 5‐2 China Petroleum October 12 6 Do Chapter 6 problems 10‐15 October 19 7 Do Chapter 6 problems 15‐20 October 26 7 Do Chapter 7 problems 8‐12 November 2 10 Do Chapter 7 problems 13‐17 November 9 10 Problems 20‐25 from Chapter 10 Exam II in the second half of class November 16 11 Case 10‐1 November 23 12 Case 12‐2 November 30 Masters Project Presentations Dec 7 Final Final 7:00 to 9:45 pm EXAMINATIONS: There are three exams including the final all will be multiple choice and short answer/mini essays. There will be 2 exams and a final each worth 25 points. GRADING: Grade A >90 % B 80‐90 % C 70 ‐79.5% F <70 % IV. POLICIES AND NOTICES STUDENTS WITH DISABILITIES: If you feel you may have a disability that requires an accommodation as outlined by the Americans with Disabilities Act (ADA), contact the Disabled Student Services Office at 747‐5148, go to Room 306E Union, or e‐mail: firstname.lastname@example.org Electronic Equipment (including but not limited to cell phones, PDAs, MP3 players, SmartPhones): Turn off your cell phone ringer before class starts. If the vibrate mode is loud enough to irritate your fellow students, turn that off as well. If you are expecting an important phone call please makents to receive it outside of class. Text‐messaging or Web browsing during class is not acceptable behavior for accounting professionals, or those who aspire to become accounting professionals. Laptop Computers: Laptop use is permitted during this class. Charge your laptop batteries fully before coming to class. Set your laptop volume control to mute or off before coming to class. Do not engage in unauthorized communication or entertainment (web surfing, instant messaging, chat room chatting, DVD viewing, music playing, game playing, etc.) during class. Academic Integrity: It is the official policy of the University that alles or acts of alleged scholastic dishonesty must be referred to the Dean of Students for investigation and appropriate disposition. It is contrary to University policy for a faculty member to assign a disciplinary grade such as an "F" or zero to an assignment, test, examination, or other course work as a sanction for admitted or suspected scholastic dishonesty in lieu of normally charging the student through the Dean of Students. Similarly, students are prohibited from proposing and/or entering into an arrangement with a faculty member to receive a grade of "F" or any reduced grade in lieu of being charged with scholastic dishonesty. Any student who commits an act of scholastic dishonesty is subject to discipline. Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole or in part to another person, taking an examination for another person, any act designed to give unfair advantage to a student or the attempt to commit such acts. Course Repeat Policy: The university has adopted a policy that limits undergraduate course enrollment. The policy was implemented in the Fall semester of 1995. Courses taken before Fall 1995 will not count as enrollments in meeting the maximum three enrollments in a course. As noted, individual colleges may have more restrictive policies. The university policy is as follows: Limits on Undergraduate Course Enrollment. In most instances a student may enroll in an undergraduate class a maximum of three times, except with the permission of the student’s academic dean. A student may enroll more than three times in a variable topic, studio, performance, workshop or other course that is identified as ‘may be repeated for credit.’ This includes enrollments that result in a grade of ‘W’, ‘F’, ‘D’, or ‘P’. It does not apply to courses taken prior to the students’ re‐enrolling under ‘Option 2’ or Readmission After Extended Absence. Individual colleges may have more restrictive policies. The College of Business Administration instituted a “3 time” enrollment limitation in the Spring of 1993. Business courses taken that semester or later are subject to this rule. A student may not enroll in a course in which a grade of ‘C’ or higher has been previously earned (except for a variable‐topic, studio, performance, workshop or other course that is identified as ‘may be repeated for credit’). Moreover, a student may not enroll in a course in which he or she has an unresolved grade of ‘I’. As of the 2005 fall semester, the University has instituted a surcharge of $100 per course hour, for any course the student enrolls in for the third time. Drop Date: The grade of "W" is available to all students until October 30, 2009. DO NOT ASSUME THE PROFESSOR WILL DROP YOU AUTOMATICALLY IF YOU STOP ATTENDING BEFORE THE October 30, 2009 DEADLINE. It is YOUR responsibility to drop the class if it is your desire to do so. After the University drop deadline, a grade of "W" can be assigned only under exceptional circumstances and only with the approval of the instructor and academic dean. Such students must petition for the “W” grade in writing and provide necessary supporting documentation. Exceptions to the October 30, 2009 deadline will be rare and determined under exceptional conditions as noted in the University catalogue. All other students dropping after the deadline must be dropped with the grade earned as of the end of the semester. Statements on Faculty and Student Responsibilities: Statements on faculty and student responsibilities may be found on the College of Business website at: http://business.utep.edu/About/responsibilities.aspx . Class Attendance: Students are expected to arrive on time, participate in the class and stay for the entire class period. If you must leave early for any reason, please inform me beforehand. You wouldn’t walk away from a Board meeting or a client meeting – do not walk away from a lecture in progress. If you are unable to attend class, you are still responsible for material covered during that class period. Please ask one of your classmates for notes. Other: Please do not expect me to accept late projects/exams. Other students will have made adjustments to their schedules to permit them to complete the projects on time. It is unfair to them if I make exceptions for you. Only beverage or water containers with lids are allowed in the classroom. No food is allowed. This syllabus is subject to change depending on the time needed to cover each particular topic. Any changes will be updated and posted on the class web site.
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