| Learning Goals |
Learning Objectives |
| Demonstrate ability to apply analytical reasoning skills to accounting problems, including financial statement analysis. (Analytical Reasoning) |
1. Identify the problem and related issues.
2. Identify key assumptions.
3. Generate salient alternatives.
4. Examine the evidence and source of evidence.
5. Identify conclusions, implications, and consequences. |
| Discipline Knowledge |
1. Students demonstrate that they are knowledgeable about current theory, concepts, methodology, terminology, and practices in financial accounting, managerial accounting, federal taxation, auditing, and accounting information systems. |
| Effectively articulate the role of ethics in management. (Ethics) |
1. Identify conflicts of interests and pressures that could lead to unethical conduct.
2. Understand what kinds of questions are helpful to ask oneself when confronting an ethical dilemma.
3. Demonstrate the ability to identify and take into account the interests of different stakeholders.
4. Understand how business strategies that facilitate “doing good” can be made consistent with profitability.
5. Understand that what is legal may not always be ethical and that what is ethical may sometimes not be legal.
6. Appreciate that ethical norms vary across different countries and cultures. |
| Indicate an understanding of how culture, economic and political issues affect accounting and business decisions. (Global Awareness) |
1. Articulate fundamental challenges of global business.
2. Analyze financial impacts of operating a global business.
3. Demonstrate awareness of the existence and applicability of alternate (non US GAAP) accounting standards, such as IFRS, for financial reporting for global (non-US) businesses.
4. Apply alternate accounting standards.
5. Identify the sources of IFRS.
6. Recognize the importance of IFRS in the future for US companies. |
| Demonstrate effective oral communication skills. (Oral Communication) |
1. Organize the presentation effectively.
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
3. Develop the topic.
4. Communicate with the audience.
5. Use communication aids effectively.
6. Summarize the presentation. |
| Demonstrate effective written communication skills. (Written Communication): |
1. Organize the presentation effectively.
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
3. Develop the topic.
4. Communicate with the audience.
5. Use communication aids effectively.
6. Summarize the presentation. |