ACCT 370: International Accounting Master Syllabus
Course Instructor:
Office Number:
Office Hours:
Email:
Course Meeting Times:
Course Materials:
Course Website Canvas
Course Description
This course provides an overview of the broadly defined area of international accounting from a financial statement user perspective, focusing on accounting issues uniquely relevant to multinational corporations.
Course Materials
REQUIRED:
- Material provided by instructor on Blackboard
- Computer that meets the Costello College of Business Undergraduate Laptop Requirements: https://business.gmu.edu/undergraduate-laptop-requirements
- Simple four-function calculator
- Case study “IFRS in China”, costs $4.95 from https://hbsp.harvard.edu/import/1135628
OPTIONAL: International Accounting 6e, Doupnik and Perera (McGraw Hill)
Course Delivery
This is a an in-person course. Students are expected to attend weekly class on the day/time stated on this syllabus.
Canvas https://info.canvas.gmu.edu/
Course information and supporting materials are available through Blackboard. Blackboard includes all important announcements, the syllabus, lecture notes, practice problems, grades, and other relevant information.
Printed copies of lecture notes will not be provided, students should print these if they wish to use them during class. You should visit Blackboard regularly for the latest information.
Professionalism
The classroom is a community, and we each bear responsibility for creating an environment conducive to learning. You will lose a portion of your final grade, at the instructor’s discretion, if you engage in behaviors that are deemed unprofessional. Some examples of unprofessional behaviors are overly casual or dismissive tone, and continual interruption.
Student Responsibility for Learning
The freedom and flexibility offered by higher education come with important responsibilities for the student. Be present in class, do not multitask. Stay organized and avoid procrastination with your coursework.
Missed Class Policy
If you miss a class for any reason it is your responsibility to obtain the material and information covered in that class. You should connect with other students in the class to review the lecture and any other class activities. After reviewing the material, please visit office hours or make an appointment with me to go over questions you may have. The policy for missed graded assignments and exams is included below.
Grading
The grade you receive depends solely on your ability to demonstrate your mastery of the course materials. Grades will be assigned on the basis of the absolute number of points you earn during the semester. The Canvas Gradebook will keep track of your points earned in the class. Final letter grades will be available from Patriot Web.
Letter grades will be assigned based on total points earned as follows: A (90 – 100%), B+ (87 – 89.9%), B (80 – 86.9%), C+ (77 – 79.9%), C (70 – 76.9%), D (60 – 69.9%), and F (Below 60%). Grades are not rounded upwards. A– and B– grades may be assigned for borderline students at the instructor’s discretion. There are no “extra credit” assignments.
Assignments and their related points are as follows:
| Element | Points | Percent (rounded) |
| Quizzes | 45 | 13.2% |
| Midterm Exam | 100 | 29.4% |
| Final Exam | 120 | 35.3% |
| Homework Assignments | 70 | 20.6% |
| Class Engagement | 5 | 1.5% |
| Total Points | 340 | 100.0% |
Quizzes
There will be three quizzes during the semester; the quizzes will be announced in advance in-class and on Blackboard; the tentative dates are included in the schedule at the end of this syllabus. The quizzes have lesser coverage than exams (usually 1 or 2 lectures) and they are designed to help students develop and apply their knowledge on topics that may be tested on exams. All quizzes take place online during our assigned class time.
Exams
There will be a midterm exam (covering the material from the first six weeks of the course) and a comprehensive final exam, the dates of which are included in the schedule at the end of this syllabus. All exams take place online during our assigned class time.
Respondus
To ensure fairness, exams will be administered using Respondus, which is a lock-down web browser with video and audio monitoring. If you do not have Respondus installed, you will need to download it to your computer (instructions provided). Exam settings will allow you to view one question at a time and you must answer each question in the order it is presented to you (i.e., “no backtracking”).
Quiz and Exam Policies
All quizzes and exams must be completed individually without the use of lecture notes, class materials, or any other resources. You are not allowed to communicate, in any form, with any other person while taking a quiz or exam. You are allowed to use a basic, fourfunction calculator and scratch paper.
Should you encounter technology issues during a graded assignment, provide as much detail/evidence as possible when making any request for accommodations.
Make-up Policy
If you have a justifiable conflict with taking a quiz or exam on a scheduled date, contact your professor in advance to schedule a make-up test. Quizzes and exams must be taken within a reasonable time (no more than 3 business days after the scheduled date). It is the student’s responsibility to make arrangements for alternative test dates in advance
If an emergency arises that will prevent you from taking a scheduled quiz or exam, contact your professor as soon as possible and be prepared to provide acceptable, official documentation supporting your case. An unapproved absence will result in a grade of zero.
Homework Assignments
There will be homework assignments throughout the class that are intended to give students feedback on their understanding of the material prior to exams. The assignments and due dates will be announced in advance in-class and on Blackboard; the tentative dates are included in the schedule at the end of this syllabus.
The nature and number of homework assignments will depend on our course progress. We typically have the following assignments:
- Case study assignment - graded on written communication skills and content
- Real-world application assignment - taking a concept from our class and applying it to a public company’s financial statements
- Other homework - to give students experience with applying their knowledge to the types of questions that will be on the exams
Late Submission Policy
Assignments are always accepted before their due date. If you have a justifiable conflict with an assignment due date, contact your professor in advance to receive an approved extension. If you do not have an approved extension, you may still turn in an assignment after the due date, at a penalty of 25% each day late.
Class Engagement
Engagement = Preparation + Participation Participation in class is extremely important for several reasons. As your careers proceed, I believe that it will be necessary for you to have the ability and courage to express yourselves verbally. In addition, learning is enhanced by hearing, thinking about, and being challenged by different perspectives.
In this course, students are expected to be present, prepared, and proactive in class discussions. Your class engagement score will reflect both the quantity and quality of your contributions. Attendance is the bare minimum and will not receive full credit. Only students with consistent and high-quality contributions to class discussion will receive full credit. Certain behaviors will detract from your class engagement grade (e.g. excessive unexcused absences or lateness, prolonged chattering, or other disruptive behavior).
Guest Speakers
I try to arrange for a guest speaker in our class. Students are expected to be present, actively engaged, and respectful of the professionals who visit the class. Being absent from a guest lecture will detract from your class engagement grade.
To print: Right-click and choose “Print,” then follow your browser’s print settings.
To download: Right-click and choose “Print,” then select “Save as PDF.”