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Oxnard Course Outline Course ID: ACCT R104 Curriculum Committee Approval Date: 04/26/2017 Catalog Start Date: Fall 2018 COURSE OUTLINE OXNARD COLLEGE I. Course Identification and Justification: A. Proposed course id: ACCT R104 Banner title: Accounting Ethics Full title: Accounting Ethics B. Reason(s) course is offered: This course is offered to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. Prepares students to meet part of the Ethics requirement for becoming a Certified Public Accountant in the State of California. C. C-ID: 1. C-ID Descriptor: 2. C-ID Status: Not Applicable D. Co-listed as: Current: None II. Catalog Information: A. Units: Current: 3.00 B. Course Hours: 1. In-Class Contact Hours: Lecture: 52.5 Activity: 0 Lab: 0 2. Total In-Class Contact Hours: 52.5 3. Total Outside-of-Class Hours: 105 4. Total Student Learning Hours: 157.5 C. Prerequisites, Corequisites, Advisories, and Limitations on Enrollment: 1. Prerequisites Current: 2. Corequisites Current: 3. Advisories: Current: 4. Limitations on Enrollment: Current: D. Catalog description: Current: This course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations. Topics include ethical standards specific to the accounting profession, an examination of the balance between the competing interests of the accountant's roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agencies and the public. E. Fees: Current: $ None F. Field trips: Current: Will be required: [ ] May be required: [X] Will not be required: [ ] G. Repeatability: Current: A - Not designed as repeatable H. Credit basis: Current: Letter graded only [x] Pass/no pass [ ] Student option [ ] I. Credit by exam: Current: Petitions may be granted: [ ] Petitions will not be granted: [X] III. Course Objectives: Upon successful completion of this course, the student should be able to: A. Articulate an ethical frame of reference based on established ethical theories for analyzing moral dilemmas and ethical conflicts. B. Describe governmental and professional ethical standards and codes that pertain to accounting and business decision-making, in particular the American Institute of Certified Public Accountants (AICPA) Code of Conduct and IRS Circular 230. C. Identify and analyze the pros and cons of multiple courses of action when confronted with an ethical dilemma, at both the individual employee and corporate policy levels. D. Describe and analyze how the issue of "fair value" in accounting is impacted by ethical standards, and how other "principles-based" measures and "rule-based" measures may give rise to different ethical considerations. E. Differentiate between ethical and legal standards of behavior, and apply the understanding to case studies in business situations. F. Describe how managerial accounting situations are affected by ethical issues differently than financial accounting situations. G. Identify and analyze current events involving corporations with respect to underlying ethical issues. H. Identify issues relating to integrity, objectivity, form and substance, independence and the appearance of independence, and the role of accountants in monitoring ethical behavior in business situations. IV. Student Learning Outcomes: A. Recognize and identify ethical components as factors in every business and accounting decision, and will be able to describe the ethical dilemmas present. B. Apply ethical frameworks--both philosophical and delineated in legal and professional codes of conduct--to ethical decision making and identify multiple courses of action and the possible consequences of each. C. Demonstrate a level of engagement in the subject matter that reveals their understanding of the value of the course content beyond the task itself, specifically as it relates to linking the relevance of course content to careers in business and accounting and their personal lives. V. Course Content: Topics to be covered include, but are not limited to: A. Analyze legal, social, and economic developments that have defined the ethical expectations for business and the accounting profession. B. Evaluate ethical relationships between professional accountants and major stakeholders to the financial reporting process. C. Evaluate theoretical models of ethical behavior and apply such models to contemporary accounting issues. D. Analyze and evaluate the effectiveness of professional codes of ethics embraced by the accounting and auditing professions. E. Identify dynamic factors that have historically impacted the ethical behavior of accounting professionals. Such factors include emerging technologies, regulatory activities, and international accounting standard-setting. VI. Lab Content: None VII. Methods of Instruction: Methods may include, but are not limited to: A. Faculty-guided discussion on legal, social, and economic developments that have defined ethical expectations in accounting. B. Faculty-guided demonstration and interpretation of business ethics as they relate to the accounting equation. C. In-class use and demonstration of accounting ethics working papers and cases. D. Faculty guided lecture and demonstration of the professional code of ethics embraced by the accounting and auditing professions. VIII. Methods of Evaluation and Assignments: A. Methods of evaluation for degree-applicable courses: Essays [X] Problem-solving assignments (Examples: Math-like problems, diagnosis & repair) [X] Physical skills demonstrations (Examples: Performing arts, equipment operation) [ ] For any course, if "Essays" above is not checked, explain why. B. Typical graded assignments (methods of evaluation): 1. Class participation including, but not limited to, the following: a. Exercises involving reflection, critical review, and analysis of accounting ethic problems. b. Group discussions of case studies and applied business concepts and principles. 2. Chapter tests a. Apply the components of the framework for accounting ethics. b. Apply transactional analysis, input transactions into the accounting system. 3. Demonstration of skills learned a. Completion of homework assignments related to accounting ethics. b. Objective exams of the accounting ethics framework. c. Problem solving exams demonstrating preparation and interpretation of financial and auditing ethics. 4. Projects a. Identify and analyze ethical issues relating to financial accounting. b. Group discussions of case studies and applied business concepts and principles. C. Typical outside of classroom assignments: 1. Reading a. Assignments will include instructor generated assignments on content, and purpose of ethics in accounting. b. Textbook assignments for pre -class preparation in accounting readings. 2. Writing a. Answers to discussion questions in the text related to accounting ethics. b. Summary and analysis of other readings on the interpretation of accounting statements. c. Essays on assigned topics on ethical issues relating to financial accounting. 3. Other a. Preparation for class discussion. IX. Textbooks and Instructional Materials: A. Textbooks/Resources: 1. Mintz, S., & Morris, R. (2016). Ethical Obligations and Decision-Making in Accounting (4th/e). McGraw Hill. B. Other instructional materials: X. Minimum Qualifications and Additional Certifications: A. Minimum qualifications: 1. Accounting (Masters Required) B. Additional certifications: 1. Description of certification requirement: 2. Name of statute, regulation, or licensing/certification organization requiring this certification: XI. Approval Dates Curriculum Committee Approval Date: 04/26/2017 Board of Trustees Approval Date: 05/09/2017 State Approval Date: 12/09/2017 Catalog Start Date: Fall 2018 XII. Distance Learning Appendix A. Methods of Instruction Methods may include, but are not limited to: 1. Regular effective contact can be achieved through use of the district provided LMS's email and messaging system, telephone contact, synchronous chats, asynchronous discussions, orientations, assignments with timely feedback, and other relevant synchronous and asynchronous technologies which encourage faculty and student interaction. Methods of instruction may include live discussions using CCC Confer or video conferencing (such as Skype), live and archived faculty presentations (e.g., PowerPoints, PDFs, lectures, and multi­ media) coupled with asynchronous student questions to the instructor, social media (e.g., podcasts, wikis, blogs, and online videos), animation, virtual office hours, weekly announcements, workshops, group and individual meetings, supplemental sessions for review and study, and virtual field trips with follow up discussions, among others. B. Information Transfer Methods may include, but are not limited to: 1. Chat/IM 2. Collaborative projects: group blogs, wikis 3. Course announcements 4. Discussion boards 5. E-Mail 6. Instructor-provided online materials 7. Lectures (recorded/streaming) 8. Messaging via the LMS 9. Modules on the LMS 10. Personalized feedback 11. Phone/voicemail 12. Textbooks 13. Videoconferencing/CCCConfer/Skype Course ID: 2131.
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