Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Fall Semester 2025

Advanced Accounting (Online)

ACCT 4030-30I

Course: ACCT 4030-30I
Credits: 3
Term: Fall Semester 2025
Department: ACFN
CRN: 30104

Course Description

Advanced accounting topics including business combinations, governmental accounting, and partnership accounting. (Fall, Spring, Summer) [Graded (Standard Letter)] Prerequisite(s): ACCT 3010 and ACCT 3020 - Prerequisite Min. Grade: D- Registration Restriction(s): Acceptance into the School of Business OR permission from a School of Business advisor OR have an approved Accounting minor

Required Texts

Advanced Financial Accounting, Christensen, Cottrell, and Budd 13th Edition, McGraw Hill. 

The university has an arrangement called Inclusive Access, where you are billed a reduced price for the textbook and online resources when you pay your tuition. Starting on the first day of class, log in to CANVAS, navigate to Modules, then select any SmartBook or Homework assignment, and the browser will navigate to the CONNECT platform.

Learning Outcomes

  1. Demonstrate competency in accounting and financial reporting for business combinations (including consolidation accounting), governmental accounting, and Not-For-Profit (NFP) accounting at a level sufficient to prepare for the CPA exam.
  2. Demonstrate ability to analyze and evaluate complex accounting data sufficient to sharpen critical thinking skills.

Course Requirements

SmartBook (in CONNECT)
Each chapter has two SmartBook reading assignments with questions to introduce the student to the key principles and concepts from the chapter. SmartBook activities are designed to be completed before jumping into homework and quizzes to help build a framework for the chapter content. 

Homework (in CONNECT)
Homework Assignments include various exercises and problems. All homework will be completed online through use of the “CONNECT” platform and is due as noted in CANVAS. My general philosophy is to “swing with two bats” with the homework, meaning it’s more difficult than what you’d see on an exam so you’re prepared.

Policies: Students have three (3) attempts to submit the entire HW assignment. Additionally, students have a total of four (4) uses of "check my work" per question (4 total, not 3 attempts * 4 uses = 12). So four (4) total uses of "check my work". Finally, I drop the lowest two HW scores in calculating the final course grade.

Quizzes (in CONNECT)
The class will have approximately one quiz per chapter. Quizzes are open book and open note and are timed(times may vary depending on the rigor of the quiz). All quizzes will be completed online through use of the “CONNECT” Accounting software and is due as noted in CANVAS.

Policies: Students have one (1) attempt to submit each quiz. Additionally, students have a total of one (1) use of "check my work" with a 15% deduction/penalty. For example, if a student answered 10 questions correctly but used "check my work" on each question, the total score would be 8.5 pts (10pts * (1-.15)). Another way to look at it is the highest score a student could receive on any one question with "check my work" is 0.85 points. 0.85 points x 10 questions = total score of 8.5 pts. To be clear, each time a student clicks the "check my work" button on a quiz, the question score goes down by 15%. Finally, I drop the lowest two quiz scores in calculating the final course grade.

Discussions (in CANVAS)
At multiple points in the semester, you will participate in online discussions on CANVAS. The discussions are more of sharing articles or insights rather than debate. Remember “netiquette” when posting to discussion boards and especially if you choose to mention or respond to a fellow student.

Projects (Submitted via CONNECT or CANVAS)
The class will work on multiple team projects related to governmental and not-for-profit accounting. Detailed instructions will be available in CANVAS.

Exams (in CONNECT)
  • You MUST be proctored.
  • When taking exams, students may not use any materials, resources, tools or the like outside of the CONNECT exam interface —including any form of generative AI—except for the following: a non-programmable calculator, a single 8.5” x 11” sheet of paper with handwritten notes on either side (i.e., test note sheet) that must be displayed in the pre-exam room scan (or students must retake the exam in an approved testing center), blank Microsoft Excel or Google Sheets spreadsheets, and a pen/pencil and extra blank paper for calculations. 
  • The final exam contains content from all chapters covered—i.e., the final exam is cumulative.
  • In-person students (i.e., F2F) must take exams in the SUU Testing Center (see testing center policies and hours of operation). 
  • Online students are REQUIRED to complete all exams via the SUU-approved proctoring vendor. Additionally, all online students are required to do ALL of the following during any exam: (1) complete a full and complete room scan including their work surface/table, (2) during the room scan, show BOTH sides of the allowed test note sheet (8.5"x11" sheet of paper with HANDWRITTEN notes on one or both sides), (3) throughout the entire exam, keep the webcam running to show your entire face, and (4) allow the proctoring service to record the screen of your device (e.g., laptop or desktop computer) during the entire duration of the exam. However, online students may take any exams in a testing center with proctoring services approved by the instructor at least one week prior to the end date of any exam.
  • Exams will be timed (generally two hours) and are on CONNECT (via McGraw Hill). You will receive your numerical score upon completion of the exam; however, detailed feedback will not be available until after the close date of the exam.
  • Make a digital copy of your test note sheet prior to entering any testing center. Most testing centers require students to destroy any paper brought into or used during an exam.

IMPORTANT NOTE
It is your responsibility to ensure sufficient time to check-in and complete the exam in the provided time window in the testing center before the testing center closes. Incomplete or missed exams due to the testing center being full or closed may not be rescheduled, reopened, retaken, etc. 

Course Outline

Governmental Accounting
Not-for-profit Accounting
Business Combinations/Consolidations

Instructor's policies on late assignments and/or makeup work

No late submissions accepted for credit.

Attendance Policy

Attendance is not graded but is highly encouraged due to the difficulty of the content.

Course Fees

None.

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.