| UNIVERSITYATALBANY
State University of New York
Office of the Provost and Senior Vice President for Academic Affairs
1/26/2024
Melur K. Ramasubarmanian Ph.D.,
Executive Vice Chancellor for Academic Affairs & Provost
State University of New York
System Administration
State University Plaza
Albany, NY 12246
Dear Dr. Ramasubramanian,
On behalf of the faculty at the University at Albany and Massry School of Business, | am pleased to
submit our proposal for an update to our Accounting BS registration.
This proposal has been considered and approved through our campus governance system. Should there
be a need for additional information or clarification to facilitate processing, please contact Kaitlyn
Beachner at kbeachner@albany.edu.
Thank you for your consideration and assistance.
Sincerely,
(alee
Carol Kim, Ph.D.
Provost and Senior Vice President for Academic Affairs
Attachment
c. Interim Dean Kevin Williams, Massry School of Business
Vice Provost & Dean JoAnne Malatesta, Undergraduate Education
University Hall, Suite 308
1400 Washington Avenue, Albany, NY 12222
PH: 518-956-8030 FX:518-956-8043
www.albany.edu
A UNIVERSITYATALBANY
State University of New York
Office of the Provost and Senior Vice President for Academic Affairs
University Hall, Suite 308
1400 Washington Avenue, Albany, NY 12222
PH: 518-956-8030 FX:518-956-8043
www.albany.edu
Program Revision Proposal:
Changes to an Existing Program
Form 3A
Version 2016-10-13
SUNY approval and SED registration are required for many changes to registered programs. To request a change to a
registered program leading to an undergraduate degree, a graduate degree, or a certificate that does not involve the creation
of a new program,' a Chief Executive or Chief Academic Officer must submit a signed cover letter and this completed
form to the SUNY Provost at program.review@suny.edu.
Section 1. General Information
a) Institution’s 6-digit SED Code: | 210500
Institutional =i. BE , Ds
Taformation Institution’s Name: | University at Albany
Address: | 1400 Washington Avenue, Albany, NY 12222
b) List each campus where the entire program will be offered (with each institutional or branch
Program campus 6-digit SED Code): 210500
LoS List the name and address of off-campus locations (i.e., extension sites or extension centers) where
courses will offered, or check here [ X | if not applicable:
c) Program Title: | Accounting
KEENE SED Program Code | 02952
Program to be
Changed Award(s) (e.g., A.A., B.S.): | BS.
Number of Required Credits: | Minimum [ 120 ] If tracks or options, largest minimum [ — ]
HEGIS Code: [0502
CAP 2010 Code: [52.0301
Effective Date of Change: | August 1, 2024
Effective Date of Completion? | June 1, 2028
d) Name and title: Kaitlyn Beachner, Staff Associate for Undergraduate Academic Programs
Campus Contact | Telephone and email: 518 — 442 — 3941; kbeachner@albany.edu
e) Signature affirms that the proposal has met all applicable campus administrative and shared
Chief Executive or | governance procedures for consultation, and the institution’s commitment to support the proposed
Chief Academic program. E-signatures are acceptable.
Officer Approval
S)
Name and title: Carol Kim, Ph.D., Senior Vice President for Academic Affairs & Provost
Signature and date: 1/26/2024 an
If the program will be registered jointly’ with one or more other institutions, provide the
following information for each institution:
Partner institution’s name and 6-digit SED Code:
Name, title, and signature of partner institution’s CEO (or append a signed letter indicating
approval of this proposal):
[Section 2. Program Information
' To propose changes that would create a new program, Form 3B, Creating a New Program from Existing Program(s), is required.
2 If the current program(s) must remain registered until enrolled students have graduated, the anticipated effective date by which continuing students
will have completed the current version of the program(s).
3 If the partner institution is non-degree-granting, see SED’s CEO Memo 94-04.
[ Section 2.1. Changes in Program Content
[ ] No changes in program content. Proceed to Section 2.2.
a) Check all that apply. Describe each proposed change and why it is proposed.
[X] Cumulative change from SED’s last approval of the registered program of one-third or more of the minimum credits
required for the award (e.g., 20 credits for associate degree programs, 40 credits for bachelor’s degree programs)
[ ] Changes in a program’s focus or design
[ ] Adding or eliminating one or more options, concentrations or tracks
[ ] Eliminating a requirement for program completion (such as an internship, clinical placement, cooperative education,
or other work or field-based experience). Adding such requirements must remain in compliance with SUNY credit
cap limits.
[] Altering the liberal arts and science content in a way that changes the degree classification of an undergraduate
program, as defined in Section 3.47(c)(1-4) of Regents Rules
Description of Changes: The most significant changes made to the course requirements for the BS in Accounting were in
response to changes in the educational requirements for CPA licensure in New York State, including the CPA-150E (see the
website of the New York State Office of the Professions at http://www.op.nysed.gov/prof/cpa/cpalic.htm). Other changes,
particularly the addition of courses that teach data analytics and technology skills, reflect new requirements for AACSB
accounting accreditation (see https://www.aacsb.edu/educators/accreditation/accounting-accreditation/aacsb-accounting-
accreditation-standards). Some changes to the business core were made to introduce students to business earlier in their
collegiate education. A few liberal arts requirements were eliminated because the University’s General Education
requirements satisfy those objectives. The number of upper-level economics courses that students can take to satisfy their
economics elective was expanded to provide students more choice. Other changes were made to reflect changes in course
numbers and course names.
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b) Provide a side-by-side comparison of all the courses in the existing and proposed revised program that clearly
indicates all new or significantly revised courses, and other changes.
1976 Accounting Requirements for BS
Degree:
2024 Proposed Changes to
Accounting B.S
Liberal Arts Requirements:
Liberal Arts Requirements:
ENG 100 — English Composition for Freshman (3)
Removed requirement
Select ENG 112 — Reading in Prose (3) Removed requirement
One: ENG 113 — Reading in Drama (3) Removed requirement
Select RCO 203 - Speech Argumentation Removed requirement
One: and Debate (3)
RCO 212 — Speech, Argumentation
and Debate (3)
Removed requirement
PSY 101 — Introduction to Psychology (3)
APSY 101 — Introduction to Psychology (3)
SOC 115 — Introduction to Sociology (3)
Removed requirement
ECO 100a — Principles of Economics A (3)
AECO 110 — Principles of Economics |:
Microeconomics (3)
ECO 100b — Principles of Economics B (3)
AECO 111 — Principles of Economics II:
Macroeconomics (3)
ECO 300 — Intermediate Theory |:
Microeconomics (3)
Removed requirement (still an elective 2021)
Select ECO 301 — Intermediate theory II: 3 elective AECO 301 — Intermediate
One: Macroeconomics (3) credits from Macroeconomics (3)
ECO 350 — Money and Banking (3) | ECO courses | AECO 350 — Money and
(300 level or Banking (3)
ECO 355 — Public Finance (3) above where AECO 355 — Public Finance (3)
AECO 110 AECO 300 — Intermediate
and 111 are Microeconomics (3)*
pre-req.) AECO 330 — Economics of
Development (3)
AECO 341W — Urban
Economics (3)
AECO 356 — State and Local
Finances (3)
AECO 360 — International
Economic Relations (3)
AECO 370 — Economics of
Labor (3)
AECO 371 — The Distribution of
Income and Wealth (3)
AECO 380 — Contemporary
Economic Issues (3)
AECO 385 — Environmental
Economics (3)
AECO 446 — International
Macroeconomics (3)
Select MAT 106 — Elementary Calculus (3) Select One: AMAT 106 — Survey of Calculus
One: (3)
MAT 107 — Applications of Calculus to Removed requirement
Problems in business and Economics
(3)
MAT 112 — Calculus | (4) AMAT 112 — Calculus | (4)
MAT 116 — Calculus (5) Removed requirement
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AMAT 118 — Honors Calculus |
(4)
BBUS 300 — Accounting and Communications (1)
MGT 341 — Behavioral Science for Organizations
(3)
BMGT 341 — Behavioral Foundations of
Management (3)
Business Core Requirements:
Business Core Requirements:
BBUS 100 — Survey of Business (1)
ACC 211 — Financial Accounting (3)
BACC 211 — Financial Accounting (3)
ACC 222 — Managerial Accounting (3)
BACC 222 — Cost Accounting Systems for
Managerial Decisions (3)
MSI 215 — Computer Applications in Business (3)
Removed requirement
BITM 215 — Information Technologies for
Business (3)
LAW 220 — Business Law (3)
BLAW 220 — Business Law (3)
MSI 220 — Introduction to Business Statistics (3)
Removed requirement
BFOR 200 — Information Security for Business (3)
FIN 300 — Financial Management (3)
BFIN 300 — Financial Management (3)
3 credit elective within Finance
Removed requirement
MKT 310 — Marketing Principles and Policies (3)
BMKT 310 — Marketing Principles (3)
LAW 321 — Law of Business Organizations (3)
BLAW 321 — Law of Business Organization (3)
MSI 330 — Operations Research Applications (3)
Removed requirement
MGT 481 — Problems in Business Policy (3)
Removed requirement
MSI 322 — Statistics for Business Research (3)
Removed requirement
Additional Accounting Requirements:
ACC 311 — Financial Accounting Theory | (3)
BACC 311 — Financial Accounting Theory | (3)
ACC 312 — Financial Accounting Theory II (3)
BACC 312 — Financial Accounting Theory II (3)
AAC 331 — Cost Accounting (3)
Removed requirement
ACC 411 — Advanced Accounting (3)
Removed requirement
BACC 381 — Accounting Information Systems (3)
BACC 411 — Financial Accounting Theory Ill (3)
BACC 440 — Survey of Taxation (3)
ACC 441 — Income Tax Accounting (3)
Removed requirement
ACC 461 — Auditing (3)
BACC 461 — Auditing (3)
BACC 301 — Financial Accounting Analytics Lab |
(1)
BACC 302 — Financial Accounting Analytics Lab II
(1)
BACC 403 — Auditing Analytics Lab (1)
6 Additional Accounting Electives
Removed requirement
Select BFIN 301 — Corporate Financial
One: Policy and Strategy (3)
BFIN 375 — Money and Capital
Markets (3)
Option listed above AECO 350 — Money and Banking
Select AMAT 108 — Elementary Statistics
One: (3)
AECO 320 — Economic Statistics (3)
BITM 330 — Improving Business Performance with
Information Technologies (3)
BMGT 481W -— Strategic Management (3)
c) For each new or significantly revised course, provide a syllabus at the end of this form, and, on the SUNY Faculty Table
provide the name, qualifications, and relevant experience of the faculty teaching each new or significantly revised course.
NOTE: Syllabi for all courses should be available upon request. Each syllabus should show that all work for credit is
college level and of the appropriate rigor. Syllabi generally include a course description, prerequisites and corequisites,
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the number of lecture and/or other contact hours per week, credits allocated (consistent with SUNY policy on
credit/contact hours), general course requirements, and expected student learning outcomes.
AECO 300 — Intermediate Microeconomics (3)
AECO 320 — Economic Statistics (3)
AECO 330 — Economics of Development (3)
AECO 341W — Urban Economics (3)
AECO 356 — State and Local Finance (3)
AECO 360 — International Economic Relations (3)
AECO 370 — Economics of Labor (3)
AECO 371 — The Distribution of Income and Wealth (3)
AECO 380 — Contemporary Economic Issues (3)
AECO 385 — Environmental Economics (3)
AECO 446 -— International Macroeconomics (3)
AMAT 108 — Elementary Statistics (3)
AMAT 118 — Honors Calculus | (4)
BACC 301 — Financial Accounting Analytics Lab | (1)
BACC 302 — Financial Accounting Analytics Lab II (1)
BACC 403 — Auditing Analytics Lab (1)
BACC 381 — Financial Information Systems (3)
BACC 411 — Financial Accounting Theory III (3)
BACC 440 — Survey of Taxation (3)
BBUS 100 — Survey of Business (1)
BBUS 300 — Accounting and Communications (1)
BFIN 301 — Corporate Financial Policy and Strategy (3)
BFIN 375 — Money and Capital Markets (3)
BFOR 200 — Information Security for Business (3)
BITM 215 — Information Technologies for Business (3)
BITM 330 — Improving Business Performance with Information Technologies (3)
BMGT 481W — Strategic Management (3)
d) What are the additional costs of the change, if any? If there are no anticipated costs, explain why.
The School of Business and other departments at the university already have the faculty resources, expertise and capacity
to deliver the new curriculum, except as follows:
BBUS 100 Survey of Business, and BFOR 200 Information Security for Business: Because the intended accounting and
intended business administration majors will both take these courses, the estimated costs to deliver these courses to both
groups of intended majors were included in the reregistration document for the business administration major, and no
additional investment is needed.
BACC 301, BACC 302, and BACC 403: These three one-credit courses are delivered online, asynchronously, in the Fall
and Spring semesters. The staffing consists of a tenured/tenure-track instructor or lecturer receiving credit for the
equivalent of two 3-credit courses per academic year for managing the delivery of the course and periodically updating
course content, and two graduate assistants who will grade assignments and hold office hours. Each graduate assistant is
paid approximately $7,500 per year, for a total of $15,000. The Department of Accounting & Law has received approval
to search for a Visiting Assistant Professor for 2024/25, and this new hire’s responsibilities will include these courses.
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[Section 2.2. Other Changes
Check all that apply. Describe each proposed change and why it is proposed.
[ ] Program title
[ ] Program award
[ ] Mode of delivery
NOTES: (1) If the change in delivery enables students to complete 50% of more of the program via distance
education, submit a Distance Education Format Proposal as part of this proposal. (2) If the change involves
adding an accelerated version of the program that impacts financial aid eligibility or licensure qualification, SED
may register the version as a separate program.
Format change(s) (e.g., from full-time to part-time), based on SED definitions, for the entire program
1) State proposed format(s) and consider the consequences for financial aid
2) Describe availability of courses and any change in faculty, resources, or support services.
[ ] A change in the total number of credits in a certificate or advanced certificate program
[x
] Any change to a registered licensure-qualifying program, or the addition of licensure qualification to an existing
program. Exception: Small changes in the required number of credits in a licensure-qualifying program that do not
involve a course or courses that satisfy one of the required content areas in the profession.
[Section 3. Program Schedule and Curriculum
a) For undergraduate programs, complete the SUNY Undergraduate Program Schedule to show the sequencing and
scheduling of courses in the program. If the program has separate tracks or concentrations, complete a Program
Schedule for each one.
NOTES: The Undergraduate Schedule must show all curricular requirements and demonstrate that the program
conforms to SUNY’s and SED’s policies.
°
It must show how a student can complete all program requirements within SUNY credit limits, unless a longer
period is selected as a format in Item 2.1(c): two years of full-time study (or the equivalent) and 64 credits for an
associate degree, or four years of full-time study (or the equivalent) and 126 credits for a bachelor’s degree.
Bachelor’s degree programs should have at least 45 credits of upper division study, with 24 in the major.
It must show how students in A.A., A.S. and bachelor’s programs can complete, within the first two years of full-
time study (or 60 credits), no fewer than 30 credits in approved SUNY GER courses in the categories of Basic
Communication and Mathematics, and in at least 5 of the following 8 categories: Natural Science, Social
Science, American History, Western Civilization, Other World Civilizations, Humanities, the Arts and Foreign
Languages
It must show how students can complete Liberal Arts and Sciences (LAS) credits appropriate for the degree.
When a SUNY Transfer Path applies to the program, it must show how students can complete the number of
SUNY Transfer Path courses shown in the Transfer Path Requirement Summary within the first two years of full-
time study (or 60 credits), consistent with SUNY’s Student Seamless Transfer policy and MTP 2013-03.
Requests for a program-level waiver of SUNY credit limits, SUNY GER and/or a SUNY Transfer Path require the
campus to submit a Waiver Request —with compelling justification(s).
EXAMPLE FOR ONE TERM: Undergraduate Program Schedule
Term 2: Fall 20xx
Course Number & Title Cr GER_ [LAS |Maj |TPath New __|Prerequisite(s)
ACC 101 Principles of Accounting 4 4 4
MAT 111 College Mathematics 3 M 3 3 MAT 110
CMP 104 Introduction to Computers 3
HUM 110 Speech 3 BC 3 xX
ENG 113 English 102 3 BC. 3
Term credit total: | _16 6 9 7 4
b) For graduate programs, complete the SUNY Graduate Program Schedule. If the program has separate tracks or
concentrations, complete a Program Schedule for each one.
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NOTE: The Graduate Schedule must include all curriculum requirements and demonstrate that expectations from
Part 52.2(c)(8) through (10) of the Regulations of the Commissioner of Education are met.
7 of 13
SUNY Undergraduate Program Schedule (OPTION: You can paste an Excel version of this schedule AFTER this line, and delete the rest of this page.)
Program/Track Title and Award:
Indicate academic calendar type: [ X ] Semester [ ] Quarter [ ] Trimester [ ] Other (describe):
a)
Accounting BS.
b) Label each term in sequence, consistent with the institution’s academic calendar (e.g., Fall 1, Spring 1, Fall 2)
c) Name of SUNY Transfer Path, if one exists:
d) Use the table to show how a typical student may progress through the program:
Term 1 a
See Transfer Path Requirement Summary for details
y/expand the table as needed. Complete all columns that apply to a course.
Term Pe SKE |
Course Number & Title Cr |GER | LAS | Maj | TPath | New | Co/Prerequisites |_| Course Number & Title Cr_|GER | LAS | Maj |TPath | New_| Co/Prerequisites
LAW 220 Business Law 3 3 3 UUNI 110 Writing and Critical 3 |COM| 3
Inquiry
AMAT 106 Survey of Calculus 3 MS 3 3 3 years of high BFOR 200 Information Security | 3 3 3
school for Business
mathematics
Natural Sciences Gen Ed 3 NS 3 Arts Gen Ed 3 | AR 3
APSY 101 Introduction to Psychology 3 ss 3 3 AECO 111 Principles of 3 | SS 3 3
Economics Il: Macroeconomics
AECO 110 Principles of Economics |: 3 ss 3 3 LAS elective 3 3
Microeconomics
BBUS 100 Survey of Business 1 1 4 xX
Term credit totals: |_16 12 16 13 Term credit totals: | 15 9 15 6
Term 3: Term 4:
Course Number & Title Cr |GER | LAS | Maj | TPath | New | Co/Prerequisites |_| Course Number & Title Cr_|GER | LAS | Maj |TPath | New_| Co/Prerequisites
BACC 211 Financial Accounting 3 3 BACC 222 Cost Accounting 3 3 BACC 211
Systems for Managerial
Decisions
Humanities Gen Ed 3 | HU 3 BITM 215 Information 3 3 3
Technologies for Business
World Language Gen Ed 4 WL 4 American History Gen Ed 3 | AH 3
AMAT 108 Elementary Statistics (or 3 MS 3 3 3 years of high International Perspectives Gen | 3 | WH 3
AECO 320 Economic Statistics) school Ed
mathematics
LAS Elective 3 3 Diversity, Equity, Inclusion, & 3 | DV 3
Social Justice Gen Ed
Term credit totals: |_16 10 13 6 Term credit totals: | 15 9 12 6
Term 5: Term 6:
Course Number & Title Cr |GER | LAS | Maj | TPath | New | Co/Prerequisites |_| Course Number & Title Cr_|GER |LAS | Maj |TPath | New | Co/Prerequisites
BACC 311 Financial Accounting 3 3 BACC 211 BACC 312 Financial 3 3 BACC 311
Theory | Accounting Theory II
BACC 381 Accounting Information 3 3 BACC 222 and BACC 440 Survey of Taxation 3 3 BACC 211
Systems BITM 215
BBUS 300 Accounting and 1 4 X | Junior standing BMGT 341 Behavioral 3 3
Communications in accounting Foundations of Management
BACC 301 Financial Accounting 1 4 X |BACC 311isa BACC 302 Financial 1 1 BACC 312 is a co-req
Analytics Lab | co-req. Accounting Analytics Lab II
LAS elective 3 3 Elective 3
BITM 330 Improving business perform- 3 3 x BITM 215 and
ance with Information Technologies AMAT 108
Term credit totals: |_14 3 u Term credit totals: | 16 0 10
Course Number & Title Cr |GER y New | Co/Prerequisites |_| Course Number & Title Cr_|GER | LAS TPath |New | Co/Prerequisites
BACC 411 Financial Accounting 3 BACC 312 BACC 461 Auditing 3 BACC 311
Theory Ill
BFIN 300 Financial Management 3 3: BACC 211 BACC 403 Auditing Analytics 41 x BACC 461 is a co-req.
Lab
BLAW 321 Law of Business 3 3 BMGT 481W Strategic 3 3 3 Senior standing in the
Organizations Management School of Business
Upper division economics elective (but | 3 3 3 AECO 110 and BFIN 301 Corporate Financial 3 3 BFIN 300
not AECO 320, AECO 496, or AECO. AECO 111 Policy and Strategy (or BFIN
497) 375 Money and Capital
Markets, or AECO 350 Money
and Banking)
BMKT 310 Marketing Principles 3 3 Upper-division Elective 3
Elective 3
Term credit totals: |_ 15 3 15 Term credit totals: | 16 3 10
iter Category Abbreviation) LAS (er credits) Maj: Major requirement (Enter credits) TPath: SUNY Transfer Path
Courses (Enter credits) New: new course (Enter X) Co/Prerequisite(s): list co/prerequisite(s) for the noted cot Upper Division: Courses intended primarily for juniors and seniors SUNY GER Category
Abbreviations: American History (AH), Basic Communication (BC), Foreign Language (FL), Humanities (H), Math (M), Natural Sciences (NS), Other World Civilizations (OW), Social Science (SS), The Arts (AR),
Westem Civilization (WC)
SUNY Graduate Program Schedule OPTIO!
Program/Track Title and Award:
a) Indicate academic calendar type: [ ] Semester [ ] Quarter [ ] Trimester [ ] Other (describe):
b) Label each term in sequence, consistent with the institution’s academic calendar (e.g., Fall 1, Spring 1, Fall 2)
¢) Use the table to show how a typical student may progress through the program; copy/expand the table as needed.
d) Complete the last row to show program totals and comprehensive, culminating elements. Complete all columns that apply to a course.
: You can insert an Excel version of this schedule AFTER this line, and delete the rest of this page.)
Term 1: Term 2:
Course Number & Title Credits | New | Co/Prerequisites Course Number & Title Credits | New | Co/Prerequisites
Term credit total: Po Term credit total: Po
Term 3: Term 4:
Course Number & Title Credits New | Co/Prerequisites Course Number & Title Credits | New | Co/Prerequisites
Term credit total: Pt Term credit total: Po
Term 5: Term 6:
Course Number & Title Credits New | Co/Prerequisites Course Number & Title Credits | New | Co/Prerequisites
Term credit total: Po Term credit total: Po
Term 7: Term 8:
Course Number & Title Credits New | Co/Prerequisites Course Number & Title Credits _| New | Co/Prerequisites)
Total Identify the required comprehensive, culminating element(s), such as a thesis or examination, including course number(s), if
Credits: applicable:
New: X if new course
10
Prerequisite(s): list prerequisite(s) for the listed courses
[Section 4. SUNY Faculty Table
a) If applicable, provide information on faculty members who will be teaching new or significantly revised courses in the program. Expand the table as needed.
b) Append at the end of this document position descriptions or announcements for each to-be-hired faculty member
(a) (b) (©) (d) (e) (f)
Additional
Discipline(s) of Qualifications: List
Faculty Member Name and Title and/or | % of Time Highest and Other Highest and Other related certifications
Rank at the Institution Dedicated Program Courses Which Applicable Earned Applicable Earned and licenses and
(Include and identify Program to This May Be Taught Degrees (include College Degrees professional experience
Director.) Program (Number and Title) or Unive ) in field.
PART, Full-Time Faculty eee eee
Seok-Joo (Andrew) Chang, Associate 50 BACC 381 Financial Ph.D., University of Operations and
Professor of Accounting Information Systems Connecticut Information
Management
Ingrid Fisher 25 BACC 461 Auditing Ph.D., University at Information Science CPA
Associate Professor Albany Accounting
Chair of the Department of Accounting MLS., University at
and Law (Program Director) Albany
Mark Hughes, Lecturer and Director of B BACC 461 Auditing Ph.D., University at Informatics CPA
Accounting Programs Albany
Pranay Jinna, Assistant Professor of 15 BITM 215 Information Ph.D., Emory University Information Systems
Information Systems and Business Technologies for Business
Analytics
Ken Moore, Lecturer, Department of 50 BMGT 481W Strategic MS., University of Education
Management Management Southern California
Michelle Moshier, Lecturer, Department 100 BACC 440 Survey of M.S., University of Accounting CPA
of Accounting and Law Taxation, BACC 211 Financial | Hartford
Accounting
Saggi Nevo, Associate Professor of 15 BITM 330 Improving Business | Ph.D., York University Information Systems
Information Systems and Business Performance with Information M.A., Northwestern Economics
Analytics Technologies University
Eliot Rich, Associate Professor and Chair, | 25 BITM 215 Information Ph.D., University at Information Science
Department of Information Systems and Technologies for Business Albany Public Policy
Business Analytics MPP, Harvard University | Economics
B.A., Brooklyn College
Lee Spitzley, Assistant Professor, 25 BFOR 200 Information Ph.D., University of Management
Department of Information Security and Security for Business Arizona Information Systems
Digital Forensics
Kinsun Tam, Associate Professor of 50 BACC 411 Financial Ph.D., University of Accounting
Accounting Accounting Theory III Connecticut
(a)
(b)
(©)
(d)
(e)
(f)
Discipline(s) of
Additional
Qualifications: List
Faculty Member Name and Title and/or | % of Time Highest and Other Highest and Other related certifications
Rank at the Institution Dedicated Program Courses Which Applicable Earned Applicable Earned and licenses and
(Include and identify Program to This May Be Taught Degrees (include College Degrees professional experience
Director.) Program (Number and Title) or University) in field.
Giri Kumar Tayi, Professor of Information | 15 BITM 215 Information Ph.D., Carnegie Mellon Engineering Systems
Systems and Business Analytics Technologies for Business and Policy
Raymond Van Ness, Visiting Assistant 33 BMGT 481W Strategic Ph.D., Union Institute & Management and
Professor, Department of Management Management University Business
Administration
Ying Wang, Associate Professor of 50 BFIN 375 Ph.D., Penn State Finance
Finance University
Wiliam Riccardi, Associate Professor 100 BACC 301 Financial Ph.D., Florida Business
Accounting Analytics Lab I International University Administration -
BACC 302 Financial Accounting
Accounting Analytics Lab IT
BACC 403 Auditing Analytics
Lab
Part 2. Part-Time Faculty
Robert Downey, Adjunct Professor, 33 BMGT 400 Introduction to MBA, Rensselaer Corporate Strategy,
Department of Management Entrepreneurship Polytechnic Institute Organizational
BMGT 450 Managerial Behavior and Human
Leadership and Decision Resource Management
Making
BMGT 481W Strategic
Management
BBUS 100 Survey of Business
Edward Lane, Adjunct Professor, 33 BFIN 301 Corporate Financial | MBA, University at Finance concentration Certified Financial
Department of Finance Policy and Strategy Albany Planner
B.S., The Wharton Economics Associate of the Society
School, University of of Actuaries
Pennsylvania
Susan Pedo, Adjunct Professor, School of | 100 BBUS 300 Accounting and MPA, University at Public finance
Business Communications Albany English Literature
BA, Marquette University
Matthew Muller, Adjunct Professor, 100 BMGT 481W Strategic M.B.A., University of Business, Finance and
Department of Management Management Notre Dame Marketin;
Nim Dvir, Adjunct Professor, Department | 50 BITM 330 Improving Business | A.B.D. University at Information Studies
of Information Systems and Business
Analytics
Performance with
Information Technologies
Albany,
(MBA in Marketing
and Information
Systems)
12
(a) (b) (©) (d) (e) (f)
Additional
Discipline(s) of Qualifications: List
Faculty Member Name and Title and/or | % of Time Highest and Other Highest and Other related certifications
Rank at the Institution Dedicated Program Courses Which Applicable Earned Applicable Earned and licenses and
(Include and identify Program to This May Be Taught Degrees (include College Degrees professional experience
Director.) Program (Number and Title) or University) in field.
MBA, Baruch College,
City University of New
York
Kyrish Iyer, Adjunct Professor,
Department of Management
Part 3. To-Be-Hired Faculty (List as
TBH1, TBH2, etc., and provide
expected hiring date instead of name.)
50
BMGT 481W Strategic
Management
MBA, Clarkson
University
Marketing and
Management
Accounting BS New Courses in Program,
Recently Approved with recent SED Registrations — Course Descriptions:
AECO 300 — Intermediate Microeconomics (3) — Part of our Business Economics BS
Approved in March 2019
Introduction to price theory, distribution theory, and market structure analysis. Relevance of
economic theory in production and consumption decisions. Only one of A ECO 300 or T ECO 300
may be taken for credit. Prerequisite(s): A ECO 110 with grade of C or better; AECO 111; andA
ECO 210 or A MAT 101, or 106, or 111 or 112 or 118.
AECO 320 — Economic Statistics (3) — Part of our Business Economics BS Approved in
March 2019
Statistical techniques in economic analysis. Topics include distribution theory and statistical
inference as applied to regression models. Students gain experience in testing economic theories
using a computer regression package. Prerequisite(s): A ECO 110 and 111; A ECO 210 or A MAT
101, or 106, or 111 or 112 or 118.
AECO 330 — Economics of Development (3) — Part of our Economics BA and
Quantitative Economics and Data Analysis BS approved in January 2023
Introduction to the analysis of economic growth and development. Historical, descriptive, and
analytical approaches to the problems of fostering economic growth. Consideration of
alternative theories of the causes and problems of underdevelopment. Only one version of A
ECO 330 may be taken for credit. Prerequisite(s): A ECO 110 and 111.
AECO 341W — Urban Economics (3) — Part of our Economics BA and Quantitative
Economics and Data Analysis BS approved in January 2023
Analysis of the city-metropolis and the economic forces which condition its growth pattern and
allocation of scarce resources. The public sector, especially local government, is examined in its
role of solving the problems of inadequate jobs, housing, education, and other services. Only
one version of A ECO 341 may be taken for credit. Prerequisite(s): A ECO 110 and A ECO 111.
AECO 356 — State and Local Finance (3) — Part of our Economics BA and Quantitative
Economics and Data Analysis BS approved in January 2023
Problems of financing state and local government within the context of a federal system.
Relevance and limits of fiscal theory for state and local government tax and expenditure policy.
Only one version of A ECO 356 may be taken for credit. Prerequisite(s): AECO 110 and 111.
AECO 360 — International Economic Relations (3) — Part of our Business Economics BS
Approved in March 2019
The development of international trade and trade theory since mercantilism;
international financial institutions, the foreign exchange market, and the problems of
international balance of payments and international liquidity. Prerequisite(s): A ECO 110
and 111.
AECO 370 — Economics of Labor (3) — Part of our Economics BA and Quantitative
Economics and Data Analysis BS approved in January 2023
Study of wage theories and wage structures; wage-cost-price interaction; and wage, supply, and
employment relationships. Only one version of A ECO 370 may be taken for
credit. Prerequisite(s): A ECO 110 and 111.
AECO 371 — The Distribution of Income and Wealth (3) — Part of our Economics BA and
Quantitative Economics and Data Analysis BS approved in January 2023
Theoretical, empirical, and institutional analysis of the distribution of income and wealth,
including policies and programs designed to affect these distributions. Only one version of A ECO
371 may be taken for credit. Prerequisite(s): A ECO 110 and 111.
AECO 380 — Contemporary Economic Issues (3) — Part of our Business Economics BS
Approved in March 2019
An introductory discussion of selected economic issues of current importance. The course will
focus on different economic problems each term. May be repeated up to 6 credits when content
varies. Prerequisite(s): AECO 110 and 111.
AECO 385 — Environmental Economics (3) — Part of our Economics BA and
Quantitative Economics and Data Analysis BS approved in January 2023
Develops the economic frameworks of pollution control and natural resources management, and
provides economic analyses of past and current environmental policies. Covers control of both
local pollution (e.g., acid rain) and global pollution (e.g., climate change), and the management
of both nonrenewable resources (e.g., coal and gas) and renewable resources (e.g., fisheries,
wind and solar). Only one version of AECO 385 may be taken for credit. Prerequisite(s): AECO
300 and 320 or permission of instructor.
AECO 446 - International Macroeconomics (3) — Part of our Economics BA and
Quantitative Economics and Data Analysis BS approved in January 2023
The foreign exchange market and international payments are described and analyzed. Emphasis
is placed on analyzing the implications of flexible and fixed exchange rate regimes for the
stabilization of price levels and employment in small and large countries. Proposals for exchange
management and reform of the international monetary system are evaluated. Prerequisite(s): A
ECO 110, 111, and 301.
AMAT 108 — Elementary Statistics (3) — Part of Criminal Justice BA approved in July
2023
Frequency distributions, measures of central tendency and dispersion, probability and sampling,
estimation, testing of hypotheses, linear regression, and correlation. Only one of A MAT 108 and
B ITM 220 may be taken for credit. Not open for credit by students who have taken A MAT 308.
Prerequisite(s): three years of high school mathematics.
AMAT 118 — Honors Calculus | (4) — Part of our Economics BA and Quantitative
Economics and Data Analysis BS approved in January 2023
Calculus of one variable. Limits, continuity, differentiation of algebraic functions, applications of
differentiation, anti-derivatives, the definite integral, transcendental functions. Honors version of
first semester calculus. Same topics as A MAT 112, but topics are covered in greater depth. This
course is for students with more than average ability and more than average interest in
mathematics. A MAT 118 substitutes for A MAT 112 toward the prerequisite in any course. Only
one of A MAT 111, 112, 118 and T MAT 118 may be taken for credit. Prerequisite(s):
recommended precalculus at the high school or college level. Students without precalculus
should elect A MAT 100. Open to Honors College students only.
University at Albany — Accounting BS New Syllabi for 2024 Registration Update:
BACC 301 — Financial Accounting Analytics Lab | (1)
BACC 302 — Financial Accounting Analytics Lab II (1)
BACC 381 — Financial Information Systems (3)
BACC 403 — Auditing Analytics Lab (1)
BACC 411 — Financial Accounting Theory Ill (3)
BACC 440 — Survey of Taxation (3)
BBUS 100 — Survey of Business (1)
BBUS 300 — Accounting & Business Communications (1)
BFIN 301 — Corporate Financial Policy and Strategy (3)
BFIN 375 — Money and Capital Markets (3)
BFOR 200 — Information Security for Business (3)
BITM 215 — Information Technologies for Business (3)
BITM 330 — Improving Business Performance with Information Technologies (3)
BMGT 481W — Strategic Management (3)
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University at Albany
Department of Accounting & Law
BACC 301: Financial Accounting Analytics Lab I
Fall 2023 (Online/A synchronous)
1 Credit
Instructor: William Riccardi, Ph.D. Office Hours: As posted to Brightspace
E-mail; wriccardi@ albany.edu Massry 132 Accounting Lab
TA: Shaan Singh
E-mail: spsingh@albany.edu
This course is made possible through the generous support of The Elda Dire '83 Curriculum
Innovation F und and Ernst & Young
Required Materials:
Intermediate Accounting, Kieso, Weygandt, Warfield, 17th edition, Wiley.
Microsoft Excel
Prerequisite:
BACC 211 (Financial Accounting) or equivalent, including prior exposure to journal entries and
principles of financial statement preparation is required.
Corequisite:
BACC 311
Course Description:
The purpose of financial accounting is to provide information to owners of the firm and other
stakeholders to serve as the basis for making decisions about that firm. To that end, financial
accounting involves identifying information to be reported, measuring that information, and
aggregating that information to be communicated to potential users.
Technological progress has led to changes in the methods by which data is collected, the type of
data that is collected, how data is aggregated, and how that data is tested, analyzed, and
communicated. Consequently, the profession has begun to require more technological competence
from its incoming junior staff, as well as more understanding of the interaction of technology and
accounting theory. The AACSB has responded to the profession with updated standards for
inclusion of technology and analytics in accounting education for purposes of accreditation.
This course introduces students to analyzing financial accounting data with MS Excel, a widely
used and readily available tool. While more basic in nature, Excel is regarded as the first
“stepping stone,” as other software typically take data from Excel to complete more advanced
analyses or prepare visualizations.
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Course Objective:
Utilizing technologies such as Excel to complement the material covered in BACC 311, the
objective of this course is twofold:
First, it provides students with a deeper understanding of financial accounting theory by engaging
students to apply the underlying concepts leamed in class to data and exercises beyond what can
be presented in a typical classroom setting. Students will work with larger data sets, subledgers,
and less straightforward calculations to support learning of how accounting information exists and
is analyzed in settings more similar to what may be encountered in the profession.
Second, students will increase their analytic abilities by employing skills expected of them by
potential employers. Furthermore, much of the activity will be student-driven and “hands on” in
nature. Importantly, the logic underlying the analytic techniques encompass transferrable skills
that can be utilized across a variety of software platforms.
Course Method:
The course will be delivered online via Brightspace. Students will complete one assignment every
two weeks, on average. (Select topics will span multiple weeks.) The instructor will oversee the
distribution of course materials that students will need to reference in completing their assignments
in accordance with the course schedule. The due dates of each assignment are included on the
course schedule and will be available on Brightspace from the beginning of the semester.
Since many students may have used Excel in only one pre-requisite Business course, the first two
weeks of the semester will consist of very basic assignments with the goal of increasing students’
comfort and confidence in using Excel. After this introductory period, the assignments will
increase in difficulty and complexity, with the primary goal of helping students gain a deeper
understanding of accounting concepts and topics. Assignments beginning in Week 5 are tied to
specific accounting topics or standards and are most reflective of “real world” exercises; most of
these assignments were developed through conversations with alumni and are designed to mirror
the type of data they worked with and the task they were required to complete.
Students will complete the coursework independently. (Students are permitted to work in pairs or
groups, but separate assignments must be submitted for each student.) For each assignment,
students will be provided with walkthroughs that should enable them to make significant progress
on the assignment independently.
However, there will be an opportunity to meet with the instructor or graduate Teaching Assistant
in the Accounting Lab during scheduled office hours to receive additional guidance or instruction
in a one-on-one or smaller group setting. In the later weeks of the semester, students are
encouraged to utilize office hours in the lab to make progress on the more demanding assignments.
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Course Schedule
A course schedule is provided below.
[Week # Assignment(s) [Due Date(s) | Estimated time to Complete Points Possible
a Excel tutorial 8/27/2023 <Thour 10
2 AICPA Case: Gross Profit Analysis 9/3/2023 <1 hour 25]
AICPA Case: KAT Insurance 9/3/2023 <1 hour 25]
3&4 Exercise: Building a Trial Balance 9/17/2023 15-2 hours 100}
Case: Priority Leasing - insurance Expense reconciliation
5&6 Submission of Theory Questions 9/24/2023 <30 minutes 15
Submission of Data Analysis and "Stop and Think" Questions 10/1/2023 15-2 hours 150}
7-9 Exercise: Bond Issue Prices and Amoritzation Tables
Bond Yields and Issue Prices 10/8/2023 <1 hour 25]
Exercise: Creating an audotmated bond amortization table 10/22/2023 <2 hours 125}
10-12 Case: Taylor, Inc. - Revenue Recognition w/ Promotional Sales
Submission of Theory Questions 10/29/2023 <30 minutes 45
Submission of Data Analysis and "Stop and Think" Questions 11/12/2023 2-3 hours 150}
13-16 Capstone Case: Analysis of Asset Impairments
Submission of Deliverables 1 and 2 (Year 1) 11/26/2023 2-3 hours 125
Submission of Deliverable (Year 2) and Comprehension Quesitons _ 12/10/2023 2-4 hours 135]
[Total points available 900]
All assignment due dates are Sundays, and assignments will be due by the end of day. The
reason for having due dates on Sunday is that office hours are offered on Fridays. Students should
schedule time during the week to work on the scheduled assignment and attend office hours on
Friday if they require assistance or have any questions. Then, the assignment can be finalized over
the weekend and submitted by the end of day on Sunday.
Students are expected to manage their own schedule and allocate time to complete the
assignments, given the asynchronous nature of this course. The schedule is very generous, and
student should make note of the estimated time to complete each assignment. However, this is not
to say students should expect to begin an assignment that is estimated to take 2-3 hours and
complete it in that time in a single sitting. Students may have questions, be unsure about specific
steps, or find particular functionality difficult to employ correctly. As a result, students should plan
to work on assignments during the week so that they can attend Friday office hours as needed,
before the assignment’s due date.
Be wamed: waiting until the weekend that an assignment is more likely to result in lower quality
work, and therefore lower points, as students will not be able to attend office hours to seek
assistance. Grading in this course is intended to be very lenient given the flexible schedule and
multiple opportunities to meet during office hours, and failure on the student’s part to begin an
assignment with sufficient time is not reason to expect accommodations. It is not reasonable to
expect the instructor or TA to offer as helpful or meaningful feedback via email given the hands-
on nature of the assignments in the course.
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UNIVERSITY AT ALBANY
Grading
Assignments will be graded on the basis that they are completed in the manner described in the
instructions. In other words, the proper Excel functionality must be deployed where necessary.
Points will be deducted if the assignment is not completed properly (e.g., if values are input directly
rather than using the necessary functionality, or if the functionality is seriously deficient or
missing). Any written comprehension questions will be graded separately, with points earned
based on logical explanation corresponding to the questions asked; that is, students may explain in
their own words (unless specifically instructed otherwise), so there may be multiple possible
“correct” answers.
All assignments’ due dates will be available in Brightspace from the beginning of the semester.
Assignments submitted less than 1 week late will be graded but will only be eligible to earn 80%
of the maximum points offered. After one week from the original due date, no late submissions
are accepted and students will receive a grade of zero.
The following grading scheme will be used to determine final grades in the course.
Grade _ Points required Grade _— Points required
A 837 or higher Cc 657 to 692
A- 810 to 828 C- 630 to 656
B+ 783 to 809 D+ 603 to 629
B 747 to 782 D 567 to 602
B- 738 to 746 D- 540 to 566
C+ 693 to 737 F 539 or lower
Communication
Any questions about the nature of the course, the schedule, grading, etc. should be directed to the
instructor via email. Any questions that relate to a specific assignment on which the student
needs help should be directed to the TA. Students my CC the instructor on any emails. If the TA
does not respond within 24 hours to student questions, the instructor will step in and provide
feedback.
Accommodations due to illness or medical/mental health concerns
Students should work directly with the instructor in the event of any inability to complete
coursework for a significant amount of time due to illness or medical/mental health concerns.
Extensions or accommodations will be granted on a case-by-case basis.
The university’s policy regarding students’ health and well-being can be found at
https://www.albany.edu/health-well-being/medical-services.
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SCHOOL OF BUSINESS
UNIVERSITY AT ALBANY [impact
Career Services Notice
Important reminder about career resources: W hether you are planning for an internship, full-
time employment, or graduate school, take advantage of state-of-the-art resources of the School
of Business John S. Levato Office of Career Services. Go online and access them using your
UAlbany email address: (1) Onet Career Intelligence system; (2) VMock resume critique system,
and (3) Big Interview practice system. More details are here.
Statement on Diversity & Inclusion
The University at Albany is committed to providing a diverse and inclusive leaming, living, and
working environment that is free from inequality and discrimination, and to fostering a nurturing and
vibrant community founded upon the fundamental dignity and respect of all of its members.
The School of Business, in tum, promotes this commitment through coursework, programming, training,
mentoring and supporting the needs of students from all backgrounds. Students are encouraged to utilize
the University’s Office of Diversity and Inclusion or the School’s Climate Committee
(SoBClimate@ albany.edu) to leam more about available resources.
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SCHOOL OF BUSINESS
UNIVERSITY AT ALBANY
BACC 311—Fall 2023
Tentative Course Schedule
. . Suggested Additional
Day _|Date Topic(s) covered Chp. Assignments Prediea Prob
{Enroll in WileyPLUS
F j |WileyPLUS: Chp. 1 Homework (Part A)
M 18/21/2023 {Introduction & Course Overview WileyPLUS: Chp. 0 Review of Account
info System (First Attempt)
one oe 1 |WileyPLUS: Chp. 0 Review of Accounting |BE1,3; BE1.4; BE1.8; BE1.12; E1.8
siamo Info System (Second Attempt)
w 8/23/2023
REVIEW of the Accounting |WileyPLUS: Chp. 1 Homework (Part B)
linformation System
2 {WileyPLUS: Chp. 2 Homework (Part A and i - E2.6; 2.9; £2.10; E2.16; £2.18;
F : B)
[Review of the accounting cycle
M 872872023 Joy adjusting entios
Ww [9/6/2023 IBES.4; E3.2; £3.6; £3.14
Revenue Recognition 3 |WileyPLUS: Chp. 3 Homework
|The Income Statement
M lgnt2022 BES T4; E47; E48; EA 12; EATS ELIT
[The Balance Sheet & the ;
le iaeE— Statement of Cah Flows 4 |WileyPLUS: Chp. 4 Homework
M 19/18/2023 |REVIEW of the time value of ; [Brief Exercises with present value or
lmoney 5 |WileyPLUS: Chp. 5 Homework [present value of an ordinary ty
19/25/2023
Ww 19/27/2023 |Long-term Liabilities (Bonds) 13 |WileyPlus: Chp. 13 Homework (Part A)
M joes ee IBE13.5; BE139; £13.1; £13.13; E13.14;
IE13.26; P13.1; P13.7; P13.8
W 1107472023 _ |Long-term Notes Payable & .
rede able Be |WileyPLUS: Chp. 6 & 13 Homework (Notes)
6&13
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UNIVERSITY AT ALBANY impact
BACC 311—Fall 2023
Tentative Course Schedule (continued)
[Long-term Notes Payable &
Ww frortar2az3_ [Loner term. 6&13
[Redemption of Bonds and Fair , ’
10/16/2023 se Option 13 |WileyPLUS: Chp. 14 Homework (Part B)
WYLOVTB2005 | scm Reusvables Bad E64; £68; £6.13, £6.15; 6.189; £6.19
-term Receivables
anes Meee SPR) 6 |WiteyPLUS: Chp. 6 Homework
|W 10/25/2023 property, plant, and equipment: |WileyPLUS: Chp. 9 Homework (Relevant 9.8, £9.13; £9.20, E9.21; P9.7,
ceericevine questions as we cover them in class)
M |iorao2028
Property, plant, and equipment:
Interest Capitalization 9
Iw |Tirira023 5
eee
INonmonetary Exchanges and
ILump-Sum Purchases
WEDNESDAY, November 1st IS THE LAST DAY TO DROP WITH "W"
M _ ]11/6/2023 [Depreciation of PP&E WileyPLUS: Chp. 10 Homework IE10.2; E10.5; E10.6; £10.16; E1017;
10 E1021
W [11/6/2023 [impairment of P&E TO |WileyPLUS: Chp. 10 Homework LESS PSEA RSET RAEN
Ww fi1y1s/2023 [E11.2; E11.4; £11.12; E11.13; E1114
Intangible assets 11 |WileyPLUS: Chp. 11 Homework
ye ca aes 6 (GieieeGneresn E211, E1013; E214
Me 11/27/2023 In scaprehensive Case: Acquisition _
lof Natural Resources, Depletion, rod
Asset Retirement Obligations
W Taga lWileyPLUS: Chp. 3 Homework (Accounting
EES | eateries S| ete E Ooo
M [iano
InBA: Selected Special Topics | ?
[The professor reserves the right to change the schedule and will make students aware of such changes as soon as reasonably possible.
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University at Albany
Department of Accounting & Law
BACC 302: Financial Accounting Analytics Lab II
Spring 2024 (Online/A synchronous)
1 Credit
Instructor: William Riccardi, Ph.D. Office Hours: As posted to Brightspace
E-mail; = wriccardi@ albany.edu Massry 132 Accounting Lab
TA:
E-mail:
This course is made possible through the generous support of The Elda Dire '83 Curriculum
Innovation F und and Ernst & Young
Required Software:
Microsoft Excel
Power BI
Prerequisite:
BACC301 (Financial Accounting Analytics Lab 1)
Course Description:
The purpose of financial accounting is to provide information to owners of the firm and other
stakeholders to serve as the basis for making decisions about that firm. To that end, financial
accounting involves identifying information to be reported, measuring that information, and
aggregating that information to be communicated to potential users.
Technological progress has led to changes in the methods by which data is collected, the type of
data that is collected, how data is aggregated, and how that data is tested, analyzed, and
communicated. Consequently, the profession has begun to require more technological competence
from its incoming junior staff, as well as more understanding of the interaction of technology and
accounting theory. The AACSB has responded to the profession with updated standards for
inclusion of technology and analytics in accounting education for purposes of accreditation.
This course introduces students to analyzing financial accounting data with visualizations
generated through Power BI, which partners well with MS Excel and is very user-friendly. Most
students should be comfortable using Power BI after brief tutorials.
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UNIVERSITY AT ALBANY |. impact!
Course Objective:
Utilizing technologies such as Power BI to complement the financial accounting curriculum, the
objective of this course is threefold:
First, students will develop a deeper understanding of the underlying logic necessary to build data
visualizations. For each assignment, students will be asked questions targeting the appropriate
visualization(s) to best contribute to the necessary analysis. Moreover, students will learn to use
visualizations to identify and interpret trends, patterns, and anomalies in data. Each assignment
will require students to provide insights from visualizations, ultimately compiling their inferences
drawn from multiple reports to draw conclusions about the underlying accounting issue.
Second, the course offers students an opportunity to observe and investigate realistic
manifestations of discretionary financial accounting choices or manipulations. The core financial
accounting courses focus on the preparer-side of financial accounting, introducing students to the
theory and rules underlying various accounting issues. In reality, accounting standards offer
discretion that often leads to a variety of manipulations, typically aimed at artificially increasing
earnings. Building data visualizations is a logical method to observe how these manipulations
occur and their effect(s) on reported accounting information. These assignments make up a
majority of the course and are designed to guide students toward thinking about financial
accounting information from an auditing perspective.
Third, select assignments will touch on managerial accounting (financial planning, budgeting, cost
analysis) and tax. These assignments will help students better understand the variety of uses for
financial accounting data and related information. As a whole, the variety of assignments in this
course relate to other courses in the curriculum and should help students identify their specific
areas of interest (e.g., auditing, tax, managerial accounting).
Course Method:
The course will be delivered online via Brightspace. Students will complete one assignment every
two weeks, on average. (Select topics will span multiple weeks.) The instructor will oversee the
distribution of course materials that students will need to reference in completing their assignments
in accordance with the course schedule. The due dates of each assignment are included on the
course schedule and will be available on Brightspace from the beginning of the semester.
Since many are unlikely to have used Power BI in earlier courses, the first two weeks of the
semester will consist of very basic assignments with the goal of increasing students’ comfort and
confidence in using Power BI. After this introductory period, the assignments will increase in
difficulty and complexity, focusing on the course objectives described above. Assignments
beginning in Week 3 are tied to specific accounting issues and are most reflective of “real world”
exercises; some of these assignments were developed through conversations with alumni and are
designed to mirror the type of data they worked with and the task they were required to complete.
While course materials will be accessible via Brightspace, each assignment will contain a series
of questions that students must answer—some questions relate to building the necessary data
visualization, and for each visualization students will be asked to provide their insights and observe
trends, patterns, etc. These questions will be answered on Google Forms. After submitting an
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answer to each question, students will receive the correct answer and/or feedback before receiving
instruction for the next visualization and its corresponding comprehension questions. This method
of delivery restricts students from working ahead and drawing the final conclusion before
providing their thoughts and analysis of each intermediary step. It also allows students to view the
correct visualization prior to moving on to the successive step.
Students will complete the coursework independently. (Students are permitted to work in pairs or
groups, but separate assignments must be submitted for each student.) For each assignment,
students will be provided with walkthroughs that should enable them to make significant progress
on the assignment independently.
However, there will be an opportunity to meet with the instructor or graduate Teaching Assistant
in the Accounting Lab during scheduled office hours to receive additional guidance or instruction
in a one-on-one or smaller group setting. In the later weeks of the semester, students are
encouraged to utilize office hours in the lab to make progress on the more demanding assignments.
Course Schedule
A course schedule is provided below.
[Week # Assignment(s) [Due Date(s) | Estimated time to Complete Points Possible
1 PowerBI Tutorials <1 hour
2 AICPA Case: KAT Insurance in PowerBI <1hour 50)
3-4 Donatello Furniture Version A (Accelerating revenue manipulation) 2-3 hours 150)
5-6 Madline, inc. Analysis (Cookie J ar Reserve manipulation) 2-3 hours 150]
7-8 Donatello Furniture Version B (Channel stuffing manipulation) 2-3 hours 150)
9-10 Kelley Farms Part 1 (Analysis of Development Costs, Revenue/P rofits by Phase) 1-2 hours 100}
i Kelley Farms Part 2 (Dashboards for analysis and projections) 1-2 hours 50]
12-13 Donatello Furniture Version C (Fictitious Sales manipulation) 2-3 hours 150)
14-16 TBD External Case 1-2 hours 100)
[Total points available 900
All assignment due dates are Sundays, and assignments will be due by the end of day. The
reason for having due dates on Sunday is that office hours are offered on Fridays. Students should
schedule time during the week to work on the scheduled assignment and attend office hours on
Friday if they require assistance or have any questions. Then, the assignment can be finalized over
the weekend and submitted by the end of day on Sunday.
Grading
Assignments will be graded on the basis that they are completed in the manner described in the
instructions. There are two parts to every assignment and both parts contribute to students’ grades.
First, students must provide thoughtful responses to the comprehension questions that relate the
data visualizations to the assignment’s underlying accounting issue. Students will receive feedback
after answering each question that explains what observations they should have made and, in some
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cases, offer additional insights that students are not expected to make independently. Students will
be graded based on the substance of their responses to these questions.
Second, upon completion of the assignment, students must submit their data visualization reports
(i.e., the Power BI file) to Brightspace. Students’ visualizations will be assessed for accuracy and
completeness.
All assignments’ due dates will be available in Brightspace from the beginning of the semester.
Assignments submitted less than 1 week late will be graded but will only be eligible to earn 80%
of the maximum points offered. After one week from the original due date, no late submissions
are accepted and students will receive a grade of zero.
The following grading scheme will be used to determine final grades in the course.
Grade _— Points required Grade _ Points required
A 837 or higher € 657 to 692
A- 810 to 828 C- 630 to 656
B+ 783 to 809 D+ 603 to 629
B 747 to 782 D 567 to 602
B- 738 to 746 D- 540 to 566
C+ 693 to 737 F 539 or lower
School of Business
University at Albany
Fall 2019
BACC 381 Accounting Information Systems
Class Number 4255: TTH 11:45_AM-0 PM BBB008
Class Number 4256: TTH 02:45_PM-0: PM BBBO008
Class Number 5330: TTH 04:15_PM-05:35_PM BBB008
Instructor: Seokjoo Andrew Chang, PhD
Office: BB 339
Email: schang@albany.edu
Office Hours: TTH 01:30_PM-02:30_PM or upon request
Course Description:
This 3-credit course addresses the design and evaluation of computer-based accounting information
systems with a focus on the recognition and identification of information technology risks. General and
application internal controls for information systems environments are examined across client/server,
end-user computing, and service bureau internal control environments. Both computerized auditing
techniques as well as techniques for auditing computerized systems are analyzed. Risks of emerging
technologies and computer-based business models for planning and control are considered.
Pre-Requisites: BACC 222 and BITM 215
Learning Objectives:
Upon completing this course, you will:
‘ Gain an understanding of the technological infrastructure supporting accounting information
systems.
‘ Be able to explain the role of the accounting information systems in a company's value chain
and discuss ways that the AIS can add value to a business.
é Gain an understanding of the risks to accounting information systems and applicable controls
to address the ri
‘ Be able to use databa:
S
oftware to create a database that can be used to query and analyze
financial data over a distributed network.
Required Text:
Accounting Information Systems (14th Edition) - Pearson
by Marshall B. Romney & Paul J. Steinbart
ISBN-13: 978-0134474021
ISBN-10: 0134474023
Grading:
Your grade in this course will depend on your aggregate performance on:
Grade Components
Grade Component_| Weight
Exam 1 30%
Exam 2 30%
Term Project 30%
Homework 10%
Grade Scale
Percent Grade Percent Grade
93-100 JA 73-76 Cc
90-92 A- 70-72 Cc
87-89 B+ 67 - 69 D+
83 - 86 B 63 - 66 D
80 - 82 B- 60-62 D-
77-79 C+ < 60 E
Exams:
The tests will examine your understanding of concepts to the extent covered in the class.
Term Project and Presentation:
The term project is the final comprehensive demonstration of all your conceptual and hands-on
capabilities. It is best accomplished if you carry it out as we learn various tools & techniques in the
class. The project will consist of drawing specifications and designing an accounting information system
s. Data collection, data processing, data storage, data analysis
Late submission will not be evaluated.
‘visualization should _be
usin:
include
Homework & In-class Exercise:
There will be occasional homework assignments. Also some of you will be called upon to come to the
board and discuss problems either in the textbooks, other sources, or homework assigned.
Tentative Schedule
Date Chapter topics
ia T, Accounting Information Systems: An Overview
Ms 2, Overview of Transaction Processing and Enterprise -Resource Planning Systems
: 3, Systems Documentation Techniques
213,918 4, Relational Databases
; 5, Fraud
9/10, 9/12 6, Computer Fraud and Abuse ‘Techniques
7 7. Control and Accounting Information Systems
SAT BENS 8. Controls for Information Security
9/24, 9/26 9. Confidentiality and Privacy Controls
10. Processing Integrity and Availability Controls
10/1, 10/3
TI. Auditing Computer-Based Information Systems
12. The Revenue Cycle: Sales to Cash Collections
10/8, 10/10
Exam 1
10/17
13. The Expenditure Cycle: Purchasing to Cash Disbursements
14. The Production Cycle
10/22, 10/24
15. The Human Resources Management and Payroll Cycle
16. General Ledger and Reporting System
10/29, 10/31
17. Database Design Using the REA Data Model
18, Implementing an REA Model in a Relational Database
11/5, 11/7
19. Special Topics in REA Modeling
20. Introduction to Systems Development and Systems Analysis
11/12, 11/14
21. AIS Development Strategies
22. Systems Design, Implementation, and Operation
11/19, 11/21
Exam 2
11/26
Term Project Presentation
12/3, 12/5
Term Project Presentation
"A University at Albany, State University of New York opportunity
SCHOOL OF BUSINESS
BACC 411-0001 (2614) Financial Accounting Theory III (Fall 2020 3 credits) MonWed 15:00 - 16:20 BB 137
BACC 411-0002 (2613) Financial Accounting Theory III (Fall 2020, 3 credits) MonWed 16:30 - 17:50 BB 137
Instructor: Kinsun Tam Email: tam@albany.edu
PhD & Associate Professor Office Hours: MonWed 14:00-15:00
Office: BB 357 Electronic course materials are available on Blackboard (BLS).
Important reminder from the Business School
Whether you are planning for employment or graduate school, take advantage of these School of Business state-of-the-art professional
development resources (access them using your UAlbany email address): (1) Vault Career Intelligence system
(https://access.vault.com); (2) VMock resume critique system (https://www.vmock.com/albanybusiness), and (3) Big Interview
practice system. More details are here (https://www.albany.edu/business/people-network/career-resources).
COURSE OBJECTIVES
In this course, we will study consolidations, foreign currency transactions and translations, segment and interim reporting, and
governmental and not-for-profit accounting. By the end of the semester, you should be able to:
¢ Understand the preparation of consolidated financial statements on the date of acquisition and for subsequent periods, including
the ability to compute minority interest and its effects on consolidated financial statements
¢ Understand the impact of intercompany transactions on consolidation working papers, including the ability to prepare appropriate
eliminating and adjusting entries
e Understand the reporting and measurement of foreign currency transactions and the operation of foreign entities
e Understand the accounting and reporting of governmental and not-for-profit entities
AOL learning goals:
Be able to demonstrate knowledge of the impact of the global business environment on company performance, management,
employee behavior, and the practice of accounting. Be able to understand accounting in an international context.
Demonstrate how to analyze a business problem to arrive at an effective solution.
Official prerequisite: BACC 312. In addition, BACC311 is critical to success in BACC411.
TEXTBOOK
Required: Advanced Financial Accounting. Christensen, Cottrell, Budd 2016 (11th edition), McGraw-Hill. ISBN-13: 9780078025877
(The textbook and its solution manual may contain errors. When in doubt, refer to lecture notes and ask your instructor.)
COURSE CONDUCT
The course will consist of lectures, homework, and four tests. You are expected to read the scheduled chapters before class. Since a
good chunk of class time will be spent on end-of-chapter exercises and problems, you need to refer to your textbook in class.
GRADING
This course is A-E graded, including plus and minus grades. Your grade depends on the four tests and class participation. You will
be arranged in descending order of total points scored. Gaps in that order will form the cut-off points for letter grades, including +/-
grades, assigned in the course. The letter grade for each student is therefore determined relative to the class average.
50 points each: Tests I, I, and III
30 points: Test IV (30 minutes quiz)
10 points: Class Participation
1 point: warm-up test (5 minutes on Chapter 1)
Course Description:
Grade Scale Examination of advanced accounting topics including
Percent Grade’ Percent Grade’ business combinations, consolidations, partnership
73 - 100 A 43 - 44 c accounting, foreign currency transaction and
63-72 A 41-42 c translation, segment and interim reporting, and
58 - 62 Bt 39 - 40 D+ : oa
32.57 B 37-38 D accounting for governmental and nonprofit entities.
48-51 B- 35-36 D- Emphasizes the official financial accounting
45 - 47 C+ <35 E pronouncements.
Answers for non-multiple choice questions are evaluated for (1) accuracy and completeness, (2) application of course concepts to
analysis, and (3) communication clarity .
TESTS
All Tests are open book and open notes, but you must not get help from another person while taking the tests.
Answers to test questions should be based on concepts covered in class, in the textbook, or on the BLS. I do not see information
on the Web as necessarily authoritative.
You are encouraged to suggest multiple choice questions (with the correct answers highlighted) to the "Suggesting Test
Questions" thread of the discussion board. I will create the tests based on some of these questions as input.
Four tests will be conducted online on the BLS during class time. Coverage of tests is not cumulative. I do not conduct review
sessions before tests, and will not pinpoint specific questions/areas for test preparation. An extra warm-up test will be conducted
before Test I. You are responsible for all content, whether covered in class or not, of each chapter except explicitly excluded sections.
You are also responsible for all materials discussed on the BLS. Appendixes are not your responsibilities. All tests must be taken at
the announced day and time. No makeup test will be given. If you cannot attend any test because of uncontrollable emergency
situations (including job interviews or graduate school admission interviews where you have no choice in setting the date/time), you
must timely provide all documentations to the Office of the Vice Provost for Undergraduate Education and ask for an "absence note"
from that office (Lecture Center 30; Phone: 442-3950). I will consider excusing you from the test only when your petition is
supported by an "absence note" from that office.
New York State Education Law (Section 224-a) requires campuses to "excuse, without penalty, individual students absent
because of religious beliefs, and to provide equivalent opportunities for make-up examinations, study, or work requirements missed
because of such absences. See University policies at https://www.albany.edu/undergraduate_bulletin/regulations.html and
https://www.albany.edu/health_center/medicalexcuse.shtml."
HOME WORK
¢ Homework is critical to your understanding of the course material, and provides a basis for monitoring your own progress.
Homework solution is available on the BLS. Homework will NOT be collected for grading.
PARTICIPATION
I strongly encourage you to ask questions on the BLS discussion board and answer questions posted by others. I will actively monitor
the discussion board. Participation points are awarded for asking intelligent questions and giving quality answers both in class and on
the BLS. No point is award for pure attendance (i.e. without participation).
ACADEMIC HONESTY
University policy pertaining to academic integrity is set forth in the current Graduate and Undergraduate Bulletins.
https://www.albany.edu/undergraduate_bulletin/regulations.html
https://www.albany.edu/graduatebulletin/requirements_degree.htm
Every student has the responsibility to become familiar with the standards of academic integrity at the University. Faculty
members must specify in their syllabi information about academic integrity, and may refer students to this policy for more
information. Nonetheless, student claims of ignorance, unintentional error, or personal or academic pressures cannot be
excuses for violation of academic integrity. Students are responsible for familiarizing themselves with the standards and
behaving accordingly, and UAlbany faculty are responsible for teaching, modeling and upholding them. Anything less
undermines the worth and value of our intellectual work, and the reputation and credibility of the University at Albany degree
(University’s Standards of Academic Integrity Policy, Fall 2013).
Incidents of academic dishonesty will be reported in writing to the Office of Undergraduate Studies or the Dean of Graduate
Studies, who retains records of student academic honesty violations.
Statement of Reasonable Accommodation Policy
Reasonable accommodations will be provided for students with documented physical, sensory, systemic, medical, cognitive,
learning and mental health (psychiatric) disabilities. If you believe you have a disability requiring accommodation in this class, please
notify the Disability Resource Center (dre@albany.edu , 518 -442-5490). Upon verification and after the registration process is
complete, the DRC will provide you with a letter that informs the course instructor that you are a student with a disability registered
with the DRC and lists the recommended reasonable accommodations.
TENTATIVE SCHEDULE
Topics Chapter = HW
Aug 24 Mon Introduction
Aug 26 Wed Intercorporate acquisitions and investments in other entities 1
Aug 31 Mon Intercorporate acquisitions and investments in other entities 1 e1-22, pl-25
Sep 2 Wed Reporting intercorporate investment; wholly owned sub 2
Sep 7 Mon Reporting intercorporate investment; wholly owned sub 2 e2-10, p2-25
Sep 9 Wed Wholly owned sub; less-than-wholly owned 23
Sep 14 Mon Reporting entity and consolidation: less-than-wholly owned 3 e3-18, p3-26
Sep 16 Wed Warm-up Test (5 minutes on Chapter 1); less-than-wholly 3
owned
Sep 21 Mon Test I (Chapters 1, 2, and 3)
Sep 23 Wed Consolidation of wholly owned sub; above book value 4
Sep 28 Mon Consolidation of wholly owned sub; above book value 4 p4-28b, p4-29ab
Sep 30 Wed Consolidation of less-than-wholly owned subsidiaries 5
Oct 5 Mon Consolidation of less-than-wholly owned subsidiaries a p5-33b, p5-34b
Oct 7 Wed Intercompany inventory transaction 6 e6-14
Oct 12 Mon Test II (Chapters 4, 5, and 6)
Oct 14 Wed Intercompany transfer of services and noncurrent assets 7
Oct 19 Mon Intercompany transfer of services and noncurrent assets 7 e7-13, e7-14
Oct 21 Wed Foreign currency transactions 11 ell-4
Oct 26 Mon Translation of foreign entity statements 12
Oct 28 Wed Translation of foreign entity statements 12 e12-9, 12-11
Nov 2 Mon Test II (Chapters 7, 11, and 12)
Nov 4 Wed Segment and interim reportin: 13 e13-11
Nov9 Mon Governmental entities - general fund 17
Nov 11 Wed Governmental entities - general fund 17 el7-7ab
Nov 16 Mon Special funds 18 pl8s-22
Nov 18 Wed Not-for-profit entities 19 e19-4
Nov 23 Mon Test IV (Chapters 13, 17, 18, and 19)
Class meetings via Zoom
Welcome to BACC411. We will meet online via Zoom according to the following schedule except for the test days (in BD. On each
test day, the scheduled class meeting will be replaced by an online test on the Blackboard Learning System.
Zoom invitation: 15:00-16:20
Zoom invitation: 16:30-17:50
Kinsun Tam is inviting you to a scheduled Zoom meeting,
Topic: BACC411 15:00-16:20
Time: Aug 24, 2020 03:00 PM Eastern Time (US and Canada)
Every week on Mon, Wed, until Nov 23, 2020, 27 occurrence(s)
Aug 24, 2020 03:00 PM
Aug 26, 2020 03:00 PM
Aug 31, 2020 03:00 PM
Sep 2, 2020 03:00 PM
Sep 7, 2020 03:00 PM
Sep 9, 2020 03:00 PM
Sep 14, 2020 03:00 PM
Sep 16, 2020 03:00 PM
Sep 23, 2020 03:00 PM
Sep 28, 2020 03:00 PM
Sep 30, 2020 03:00 PM
ct 5, 2020 03:00 PM
Oct 7, 2020 03:00 PM
Oct 14, 2020 03:00 PM
Oct 19, 2020 03:00 PM
Oct 21, 2020 03:00 PM
Oct 26, 2020 03:00 PM
Oct 28, 2020 03:00 PM
Nov 4, 2020 03:00 PM
Nov 9, 2020 03:00 PM
Nov 11, 2020 03:00 PM
Nov 16, 2020 03:00 PM
Nov 18, 2020 03:00 PM
Please download and import the following iCalendar (.ics) files to your calendar system.
Weekly: https://albany.zoom.us/meeting/t/Akd-
GopzoqGdKej3 WwSDe3cAg5X AtFnJvrlies?icsToken=98tyKuCspzsiGt2UsBqBRow!H
YigWfTxmH54jad2nxW2NDcGRgCINeNFZ4peAv7e
Join Zoom Meeting
https://albany.200m.us/j/9490809 10362pwd=Tnp2aDFYeXNBQzAxRGQxM 1dwZ29QU
709
Meeting ID: 949 0809 1036
Passcode: 174351
‘One tap mobile
+13126266799,,94908091036# US (Chicago)
+13462487799,,94908091036# US (Houston)
Dial by your location
+1 312 626 6799 US (Chicago)
+1 346 248 7799 US (Houston)
+1 646 558 8656 US (New York)
+1 669 900 6833 US (San Jose)
+1 253 215 8782 US (Tacoma)
+1301 715 8592 US (Germantown)
Meeting ID: 949 0809 1036
Find your local number: https://albany.20om_us/uwarKelilkT
Join by SIP
9.4908091036@zoomere.com
Join by H.323
162.255.37.11 (US West)
162.255.36.11 (US East)
221.122.88.195 (China)
115.114.131.7 (India Mumbai)
115.114.115.7 (India Hyderabad)
213.19.144.110 (EMEA)
103.122.166.55 (Australia)
209.9.211.110 (Hong Kong SAR)
64,211.144.160 (Brazil)
69.174.57.160 (Canada)
207.226.132.110 (Japan)
Meeting ID: 949 0809 1036
Passcode: 174351
Kinsun Tam is inviting you to a scheduled Zoom meeting.
Topic: BACC4I1 16:30-17:50
Time: Aug 24, 2020 04:30 PM Eastern Time (US and Canada)
Every week on Mon, Wed, until Nov 23, 2020, 27 occurrence(s)
Aug 24, 2020 04:30 PM
Aug 26, 2020 04:30 PM
Aug 31, 2020 04:30 PM
Sep 2, 2020 04:30 PM
Sep 7, 2020 04:30 PM
Sep 9, 2020 04:30 PM
Sep 14, 2020 04:30 PM
Sep 16, 2020 04:30 PM
Sep 23, 2020 04:30 PM
Sep 28, 2020 04:30 PM
Sep 30, 2020 04:30 PM
Oct 5, 2020 04:30 PM
Oct 7, 2020 04:30 PM
Oct 14, 2020 04:30 PM
Oct 19, 2020 04:30 PM
Oct 21, 2020 04:30 PM
Oct 26, 2020 04:30 PM
Oct 28, 2020 04:30 PM
Nov 4, 2020 04:30 PM
Nov 9, 2020 04:30 PM
Nov 11, 2020 04:30 PM
Nov 16, 2020 04:30 PM
Nov 18, 2020 04:30 PM
Please download and import the following iCalendar (.ics) files to your calendar system.
Weekly:
https://albany.zoom.us/meeting/tJ MpcO6srzMtEtbtehj NyUEinZutkEuCy VOO/ics?iesTok
en=98tyKuCvgjwtHtWdtxGFRowEBo_CKOjzmFxaj7diBrtCQSKVyb_ONhXJrlaBivi
Join Zoom Meeting
https://albany. 200m. us/j/974774187822pwd=K0S | QnByNmZMS1R6R{I6N0J4b0824209
Meeting ID: 974 7741 8782
Passcode: 952481
One tap mobile
+13126266799,,97477418782# US (Chicago)
+13462487799,,97477418782# US (Houston)
Dial by your location
+1312 626 6799 US (Chicago)
+1 346 248 7799 US (Houston)
+1 646 558 8656 US (New York)
+1 669 900 6833 US (San Jose)
+1253 215 8782 US (Tacoma)
+1301 715 8592 US (Germantown)
Meeting ID: 974 7741 8782
Find your local number: https://albany.200m.us/u/aesoxwUGud
Join by SIP
97477418782@zoomere.com
Join by H.323
162.255.37.11 (US West)
162.255.36.11 (US East)
221.122.88.195 (China)
115.114.131.7 (india Mumbai)
115.114.115.7 (India Hyderabad)
213.19.144.110 (EMEA)
103.122.166.55 (Australia)
209.9.211.110 (Hong Kong SAR)
64.211.144.160 (Brazil)
69.174.57.160 (Canada)
207.226.132.110 (Japan)
Meeting ID: 974 7741 8782
Passcode: 952481
Class Demo Problems (italic:
may not have time to cover)
1
p.l6 fig 1.2, e1-6, e1-3(1), el-4(5), el-4(4), pl-31, el-3(4), el-5, el- | 11 | ell-7, el I-15 (kip.571 Case #2 - 581)
19, a] (aki p 18-19 Subsequeat Accounting for good by
2 | 2-4, €2-9c, e2-15, p2-23, p2-24, e2-5, e2-10 (skip p.50-53 The Cost | 12 | e12-1, 12-5, e12-6, 12-7, 12-12, e/2-1
Method) (skip.648-654 Additional Considerations ...)
3 PERRENSEANSD ERED 13 | e13-1,e13-7,e13-5,e13-9 (skip LIFO Liquidation
(p.689-690) and Accounting Changes in Interim
Periods (p.698-700).
4 | e4-14,04-9, p4-33, p4-34, e4-22, e4-1, p4-36 17 | el7-1, e17-2, 17-3, el7-4, el7-5
5 | e5-3, e5-8, p5-35, p5-36, e5-7, e5-2, e5-1 (skip p.209-213 Treatment of | 18 | e18-6, €18-7, e18-1
Other Comprehensive Income)
6 | e6-1, 6-7, e6-4, €6-5, €6-6, 6-8, e6-9, e6-Ilab, e6-3, p6-22 19 | e19-1, 19-3, €19-6
7 _[ 7-3, €7-6, e7-4, e7-5, e7-1, e7-7, e7-9, e7-10, e7-I1
Instructions for Test-taking
rope meee oe
Answer all questions. Presentation your work logically. Presentation counts.
The test is open-book and open-notes, but you must not get help from anyone.
Select the letter corresponding to the best answer for multiple choice questions.
Put your answers in the spaces provided for non-multiple choice questions (i.e. short questions).
Unless otherwise instructed, do not show computation. Scores are awarded only for correct answers.
Do not put draft, scratch, or messy work in the answer spaces of non-multiple choice questions.
If you think no entry is needed for any problem, write down "NO ENTRY NEEDED".
Do not draw any diagram. Diagrams will not be graded.
Show full values (e.g. For twenty thousand dollars, write $20,000 or $20K instead of 20).
Do not use any abbreviations in the test. Use full account names (e.g. write "inventory" or "investment" but not "inv").
Follow the standard journal entry format. Indent credits account names for at least 3 spaces. 50% penalty applies to violations.
Example of Multiple Choices
Which of the following is a valid IP address of IPV4 format?
a. 1107.66.255.200
b.
. 110.-88.88.88
c. 11.08.266.288
d. 1.8.22
\o
1.1.0.200.88
}23.66.255.200
©. 223.66.266.200
h, 223.266.255.200
i. 192.266.266.200
j. 192.66.266.200
k. 192.266.255.200
1. all of the above are valid
m. none of the above is correct
Example of Short Answer
All accounting entries and financial statement must follow generally accepted convention and format. Financial statements must bear
the organization's name, statement type, and date. Entries must be dated and clearly indented. All debits of the same entry must
precede all credits, which must be indented. Equal indentation must apply to all credits. See the following example of an entry:
2018
May 1
Gordon Corporation
General Journal
accounts receivable
cost of S sold
Uniformed CPA Test -- You can pass it!
Date Thu, 2 Aug 2001 15505-0700
‘To: K Tam tam@esc albany odt>
Subject Passing CPA Examination-
Dea Prof. Tan
How are you?
{just got the good news fom CPA Examination Services. I paso all sections of he Uniform CPA Examination with the fllowing grades
AUDIT 95, LPR 91, FARE 99, ARE 94
By the way, have founda job as Staff Accountant inthe Albany area
‘Wish you a happy summer!
Sincerely,
Date: Fa, 1S Aug 2003 1016350700 (PD)
‘To: K Tam <tam@ese albany 0di>
Subject: hello
Dear Professor Tam,
How are you doing these days? I havent heard ffom you fora longtime
am doing well in DAT. The company send me to Alphareta, GA fora special project fortwo months Lam sill not used to the hot weather down here
T have a good news to tell you. {passed all four pans of the CPA cxam 1 Got 95 for FARE, 94 for Law, 91 for Audit and 88 for ARE. 1 studied at ofthem mysci without attending the review clases. tam so
‘happy right now. Nex step, may consider to take CFA exam if have time
hing with you? Are you ail teaching JAVA. Do you il ive students hard assignment vo do?
Date: Fi, 06 Feb S008 TS
‘Tos... tamies albany cu,
Subject: CPA exam results,
Hello Everyone,
"hope everyone is having a prosperous new yer sofa Tm emailing you ll with the best news Ive heard ina while. Yesterday [recived my CPA exam results. 1am happy to say that passe all four ars! 1 just wanted wo send aqui
Ihlped me out during my college years with your guidance, excellent eachng, financial assistance, recommendations and whatever else you've dane for me to get me where am today. Its very much appreciated and I sincerely thank yo
Just incase you want to know the scores (which everyone does =) )
Law-- 89 — Audit--98 ARE--95 FARE:75
nowt just passed FARE but k's say that afer studying fr 4 ofthe 9 Becker classes I decide to he realistic wit he time consaints and to jus focus
Ope yea of public secounting and Tl be xxx, CPA. Thanks again for everything and T hope everyone is doing well. Oh. know some of you W
working 70 hour weeks forthe past 2-3 weeks...0ugh cient,
SE500
il wall ofyou who
Date: Fri, 8 Jun 2007 06:37:29 -0700 (PDT)
To: Tam@Csc.Albany.Edu
Subject: CPA Exam
Hello Professor Tam,
Hope everything is going well. I wanted to email you with regard to something you had told me in my 411 class "You can pass the CPA exam, if you study hard
enough". At the time I thought you were crazy for saying that because that exam frightened me just thinking about it. Sure enough, you were right. I passed 3/4 on the
I'd pass this exam in 6 months time, so
Thanks for the encouragement, it definitely helped me pass. Enjoy your summer!
Date: Thu, 16 May 2013 01:43:16 +0000
To: K Tam <tam@albany.edu>
Subject: Re: CPA
Professor Tam,
FAR- 88 AUD- 93 REG- 92 BEC- 83
It feels great to be done!
Thanks,
Date: Wed, 29 May 2013 00:51:28 +0000
To: "Tam, Kinsun" <ktam@albany.edu>
Subject: CPA
Hello Professor Tam,
I just wanted to let you know that I passed all 4 parts of the CPA exam! It was a very long and hard year but I got it done!!! My grades:
FAR (October 2012): 80 REG (January 2013): 89 BEC (February 2013): 84 AUD (April 2013): 87
Thanks so much!
Graduated in May and passed everything in Sep, 2014.
Date: Tue, 9 Sep 2014 18:50:51 +0000
To: "Tam, Kinsun" <ktam@albany.edu>
Subject: CPA
Hi Professor Tam,
It was great to see you yesterday! Iam emailing to let you know I passed all 4 parts of the CPA.
Thope you have a great semester.
Best,
Date: Tue, 19 Sep 2017 17:24:01 +0000
To: tam@albany.edu
Subject: Re: Re: BACC 411 Beyond
Hi Professor Tam.
Hope you are doing well !
When I took BACC 411 2 years ago, you printed out some emails from students who passed the CPA exam. At that moment, I thought :" One day, when I passed the
exam, I will send you an email." That "one day" takes much longer than I imagined. Before graduated from college, I planned that I will study 2 hours/ day after work
and pass the exam within | year. That was the plan.
There were things that I didn’t plan: changed job ( from SUNY Internal Auditor to EY IT Auditor), relocated from NY to TX, bought a house in TX, packing,
unpacking, packing again, unpacking again...and the busy season at Big 4.
Ipassed FAR, BEC, REG at first try and failed AUD twice. After 16 months with 6 tries, I finally passed all 4 exams in the second language (I was bom and grew up in
busy season and holidays in the last 16 months.
Thanks for your teaching and encouragement.
Best Regards,
Tue 12/11/2018 1:10 PM
Hello Professor Tam -
I passed the test - so glad to be done! Hope everything is going well for you. Happy Holidays!
Warm Regards,
AUD 92; BEC 87; FAR 90; REG 81
Thu 10/10/2019 4:54 PM
Hi Professor Tam,
Hope you are doing well
1am your student in the Financial Information System class in 2018 Spring semester, I graduated in May 2018 and 1 am working as a tax accountant in a medium size
firm in Dallas, TX. I am writing to tell you that I passed all CPA exam sections in April 2019 and want to say thank you to you. You encouraged us to take CPA exams
several times in the classes, and I decided to take the exams after graduation. Finally, I passed all the exam sections in almost one year, but I still need several months
more working experience to apply for the license. It was really a hard time to prepare the exams, but I leamt a lot during this period, not only the accounting knowledge,
but also, I became very patient and calmly in reading and solving problems in English which is not my native language.
Ireally appreciate that I meet many excellent professors and students in UAlbany for two years, these two years make me begin to think about what kind of person I
want fo be.
Thank you so much!
Take care and best wishes!
Sincerely,
CPA Exam and Coding
Fri 10/4/2019 5:39 PM.
Hello Professor,
Thope all is well and the beginning of the school year has been good. I remembered on the first day of 411 how you showed all the emails of prior stents saying how
they have passed the CPA exam. While ! have not passed all four parts I have recently passed the FAR section! I just wanted to say that while all prior accounting
classes were important to passing, it is safe to say some of the hardest and most prevalent sections of the exam come straight from your 411 class. Having already learnt
hard subjects like Foreign Currency, Consolidation, and Foward contacts was a huge help in studying for the exam. Even our brief unit on governmental accounting was
fl a as itis oe a hard to unde-stand but i prevalent on the exam, I ust wanted to say Siiiilit ii eee
and paying attention and learning in 411 was a massive reason i was able to pas
Thank you a lot,
UNIVERSITY AT ALBANY
SYLLABUS - SPRING 2020
BACC 440 - SURVEY OF TAXATION
Instructor: Michelle R. Moshier, CPA
Office Location: Business Building 375
Office Hours: Tuesdays and Thursdays - 2:45 pm to 4:45 pm
E-mail: mmoshier@albany.edu
Telephone 956-8363
Connect: Access Connect through the assignments posted on Blackboard
“The hardest thing in the word to understand is the income tax!” - Albert Einstein
Class Meeting Times
Class 4055 meets Tu/Th 10:15 - 11:35 AM in BB221
Class 4054 meets Tw/Th 11:45 AM - 1:05 PM in BB221
Class 4056 meets Tw/Th 1:15 - 2:35 PM in BB221
Please attend only the class section for which you are registered.
Course Prerequisites: BACC 211 or 6 credits of principles of accounting
Course Description
This 3-credit course is a comprehensive introduction to the federal income tax systemas it relates to
individuals. It provides a conceptual approach to a wide array of tax topics including gross income,
deductions and exclusions, gains and losses, depreciation, like-kind exchanges, altemative minimum tax,
self-employment tax, and credits. We will also discuss the Tax Cuts and Jobs Act and how the tax law
changes will impact individuals.
Course Goal
The goals and objectives of this course are to teach the student a working knowledge of individual income
taxation, enabling the student to prepare a complete, accurate, and reasonably complex individual income
tax retum. Content of the course includes determining taxable income, deductions, adjustments,
exemptions, and other important tax concems for individuals and small businesses.
Course Objectives
The purpose of this course is to build a working knowledge of taxation of individuals and small
businesses. One of the major objectives of this course is to help students identify major tax issues
inherent in businesses and financial transactions.
At the end of the course students will be able to:
1. Demonstrate an understanding of the fundamental concepts of the federal income tax system as
applied to individuals and sole proprietorships.
2. Perform basic tax planning analysis techniques.
3. Apply tax concepts to problem situations likely to be encountered in tax practice.
Course Text
The required text for ACC 440 is Taxation of Individuals, 2020 Edition, Spilker, & al. (published by
McGraw-Hill Irwin).
The ISBN for the textbook package available in the UAlbany Bookstore is 9781264265732.
Please note that the textbook package available in the bookstore is for a specially priced package that
includes the book and an access card for Connect, which is an online homework program that is required
for this course. This package may be purchased at the UAlbany Bookstore for $180.
When packaged with the text, there is no additional charge for Connect. Y our purchased textbook will
have an access code included in the package. Connect includes a complete hyper linked electronic text
so if you are comfortable using only the “e-book” you may simply purchase an access to Connect directly
from McGraw-Hill at a cost $115. The bookstore also sells access cards alone for $153 (ISBN
9781264266081).
Tf you buy Connect as a standalone directly from McGraw-Hill or from the bookstore and then decide
afterwards that you would also like a print copy of the book, a print-upgrade option will be available to
purchase a binder-ready version of the text directly within Connect for only $50. As soon as it is
available, I will provide you with a discount code for this purchase. Finally, please note that if you
purchase the textbook alone elsewhere, you will still have to purchase Connect at the $115 cost.
To register for Connect and/or to purchase access to Connect directly from McGraw-Hill, log in to
Blackboard and go to your ACC440 course. Click on any of the Connect assignments, which are located
in the Comedct Infonmation and Assignments content folder. Follow the steps to register (or sign-in if
you already have a McGraw-Hill Connect account). You will create a usemame and password that is
different from your Blackboard ones. Once you register, you will not have to sign into Connect again
when you access the program via Blackboard.
Please note that Connect offers free trial access for 14 days via the “Free Trial” link for students who do
not have an access code or who have not yet secured tuition funds to purchase access. However, after 14
days of signing up for Connect, your open access period will expire and you will be asked to provide
either the access code froma purchased textbook package or a credit card for payment. If you fail to
provide one of these at that time, you will no longer be able to access Connect or the assignments until
you do so.
Tf you have trouble with the registration process, please contact Customer Support at
http://mpss.mhhe.com/contact. php or call 1-800-331-5094.
Blackboard:
= Throughout this course, you will be expected to use Blackboard regularly.
= Why Use Blackboard??? I use Blackboard to make class announcements, post grades, and.
update course information. At the Blackboard site you will find links to course tutorials and
resources, PowerPoint presentations, solutions to problems we work through in class,
supplemental readings, and various business/accounting websites. You will also be able to
communicate with me and other students in the class through email and the discussion board
feature.
= Please note that I do not use Blackboard to engage in lengthy discussions about homework
problems, to teach topics covered when you missed class, or to explain chapter concepts. I will
2
not answer Blackboard posted questions that are technical and/or difficult to explain through the
discussion board or email. The discussion board is primarily there for you to be able to
correspond and communicate with your fellow classmates - not for individual tutoring and Q&A.
sessions with your instructor. However, if you have questions or would like to discuss something
important with me, I encourage you to visit me during office hours.
Method of Instruction
The teaching methods to be used in this course include lecture and demonstration, written analysis, class
presentation and discussion of problems, and group work. Class time will be spent going over the more
difficult objectives, studying end of chapter problems, and in-group problem solving. Material included
in the topical outline at the end of this syllabus but not covered in class is to be leamed outside the
classroom unless otherwise specified or announced in class. If you do not purchase a print copy of the
textbook, I would like you to either have access to the e-book via your laptop, tablet, phone, etc. or
download and print the end-of- chapter problems for the chapter that we will be working on in class. I
welcome your questions and encourage you to participate. I hope that the semester will be an enjoyable
learming experience for all of us.
Attendance Policy
Attendance is not a direct component of your course grade; however, it is highly recommended that you
attend class. Because the subject matter covered is complex and additive in nature, for most students
leaming depends on attendance, and thus attendance is vital to the successful completion of this course.
In class, the lecture and class discussion will be consistent with text materials but will provide
reinforcement and clarification of concepts and problems. Y ou will be responsible for all items presented.
in class regardless of whether they are in the text. You will also be responsible for any changes
announced in class. Late arrivals and early exits are both disrespectful of and disruptive to your fellow
classmates and me. In addition, any rude, disruptive, or inappropriate behavior will not be tolerated.
Homework (Submitted and Graded in Connect)
An ancient prove says, “I heard and I forgot; I sawand I remenbered; I did and I understood.”
The key to success in this course is your preparation. Coverage of each chapter will begin witha
discussion about the topics being introduced. PLEASE come to class prepared to discuss the assigned
material for the current chapter. Completing the reading assignments in advance will help you to better
understand the class presentation and discussion and identify your weaknesses, if any.
Your homework assignments for the semester will be posted on and may be accessed via Blackboard.
You will be required to complete and submit the homework assignments online using Connect.
All required online assignments and the interactive eBook for this course are available in Connect. In
Connect, every question links directly to the eBook. This means that when you are struggling witha
question you can go directly to the explanation in the eBook for help without carrying around a heavy
textbook. The homework assignments make up 15% of your overall course grade. In order to receive full
credit for the homework component of your grade, you must eam at least 90% of all of the available
assignment points. In other words, you may miss 10% of the available homework points and still eam
100% of the homework grade. Please pay attention to the due dates of the assignments and note that all
assignments are due at 10 pmon the assigned due date. If you submit a homework assignment after the
due date and time without prior permission from me, you will receive a 10%-point reduction per day for
any work completed after the assignment was due.
Connect includes a “check my work’ option. I will give you 2 attempts and 2 “check my work”
opportunities on each homework assignment. This means that for each question within a particular
assignment you may use the "check my work" option 2 times. That option will enable you to view which
parts of the question you have answered correctly. If you have any incorrect answers you may change
them and then check your work again. If you still have not answered all parts of the question correctly,
you may change your incorrect answers once more before submitting the assignment. After you go
through all of the questions within the assignment you will submit the assignment for grading. If you do
not score 100% then you may use your second attempt On your second attempt you may go back to
each question and correct your mistakes again. The questions will indicate which parts you answered.
correctly and which you answered incorrectly during your first attempt. You may also use the "check my
work" option 2 times again for each question in the second attempt. In other words, you will have a total
of 6 chances to answer each question correctly. Please note that only the higher grade of your two
attempts will be recorded in my gradebook.
In addition to the homework assignments, I have included LeamSnart assignments in Connect.
LeamSmart is an interactive self-study tool that will adaptively assess your skill and knowledge levels to
track which topics you have mastered and which require further instruction and practice. Based upon
your progress, LeamSmart adjusts the leaming content based on your knowledge strengths and.
weaknesses. As a result you will spend less time on topics you understand and more time on those you
have yet to master. The LeamSmart assignments will be due after we cover the related topics in class.
Please note that the LeamSmart assignments are optional, but by completing these assignments you will
eam extra credit points, which will be applied to your exam grades. You will have the opportunity to eam
up to 3 bonus points for each of the three exams; however, I will not accept the LeamSmart assignments
after the assigned due dates. In order to eam all of the available bonus points for each exam you must
eam a score of 100% on all of the LeamSmart assignments for the chapters on that particular exam. If
you do not eam 100% on all of the LeamSmart assignments, then the amount of bonus points you eam
‘will be prorated based on the chapters for which you do eam full credit. LeamSmart assignment scores of
less than 100% will be treated as a score of 0.
Tn addition to the eBook that is embedded within Connect, there is a new MHE Reader eBook that is
available on mobile devices. I have provided a link and PowerPoint presentation on Blackboard so that
you may leam about and download the required app: McGraw-Hill Education Read Anywhere App . You
will find this information in the Connect Information and Assignments content folder.
You are responsible for all material assigned. If you have any questions about the material, a homework
assignment, a problem worked on in class, or the course in general, please do not hesitate to come see me
during my office hours or post your question to your fellow students on the Blackboard discussion board.
Course Grade
Your grade for the course will be determined as follows.
Homework submitted electronically with Connect 15%
In-class Quizzes 10%
Mid-Term Exam 1 25%
Mid-Term Exam 2 25%
Final Exam (noncumulative) 25%
It is against University policy to give “extra work’ to an individual student so that s/he may improve
her/his grade. All students will be graded according to the same standards. It simply would not be fair
otherwise.
Grades are based on the following A - E scale: A; A-; B+ B; B- C+ C; C-; D+, D; D- andE. A- E
grades are defined as follows: A - Excellent; B - Good; C- Fair; D - Poor and E - Failure. A - E grades
are awarded based on these anticipated cutoffs: A =93 or above, A- =90 to 92, B+=87 to 89, B =83 to
86, B- =80 to 82, C+=77 to 79, C =73 to 76, C- =70 to 72, D+=67 to 69, D =63 to 66, D- =60 to 62
and E =bdow 60.
Examinations
Three examinations will be given during the semester, including a final exam. All exams are designed to
reward comprehension. I have scheduled Exam 1 for Friday, February 28" and Exam 2 for Friday, April
3" from 2:30 to 4:30 pm. Exam 3, the final exam, will be a departmental final given during the final
examination period as scheduled by the University. I will notify you of the date, time and location of the
final exam when the University issues the schedule of departmental finals, which will probably be in
March.
The exams will assess your mastery of the material we have covered through that point in the course, as
noted in the syllabus. The tax exams are, by nature, cumulative and comprehensive. However, the primary
focus of the second mid-term and final exams will be on the material covered after the previous exam.
The exams will be made up of any combination of multiple-choice questions, short problems, short-
answer essay questions, and/or longer comprehensive problems. I will provide you with the format of
each exam at least one week in advance. You may bring one 8 x 11” piece of paper of notes (one side
only) to the exams. The notes may be hand written or typed. Y ou may include definitions and general
formulas. You may notinclude any example problems or any sort of " fill in the blank" type format.
Copying line items from solutions for end of chapter, class, or review questions or writing each line
of a solution with the numbers omitted will not be permitted. Y ou will be required to hand in your
page of notes with your exam. Using notes that do not adhere to these guidelines will result in an exam
grade of 0.
The exam questions will test your understanding of the assigned textbook material, including the end of
chapter problems and additional problems covered in class, as well as the content contained in your class
notes. It is your responsibility to keep up with the course content and to master the topics covered.
Please do not hesitate to see me if you are having difficulty understanding any of the concepts. I will be
happy to try to help you better understand the material before you take an exam. However, if you wait to
see me until after a poor performance on an exam, I will not be able to help you improve or change that
particular grade.
It is your responsibility to check the dates and times for these exams and to let me know at least two
weeks in advance of the examif you have a scheduling conflict with any of the exams. Provisions will be
made for missed exams for class or work conflicts or for extreme circumstances (illness, death in the
family, etc.) with my prior permission and at my discretion or with a memo from the Office of the Vice
Provost for Undergraduate Education. A job interview (if I am not notified ahead of time), oversleeping,
feeling overwhelmed, or not being prepared are not acceptable “emergencies”. All make-up exams will
be held at a time that I determine. If you miss an exam without prior approval or without adequate
documentation of the reason for missing the exam, you will be permitted to take the makeup exam;
however, I will apply a 10-point grade reduction to your exam score and you will forfeit your LeamSmart
bonus points for that exam. In addition, fraudulent excuses for missed exams are considered violations of
academic integrity and will result in a recorded grade of zero and disciplinary penalties.
All exams are non-disclosed. Y our exam grades will be posted in your Blackboard grade book and the
exams and graded answer sheets will be reviewed in class and then retained by me. Y our exams will also
be available to you for review during my office hours.
uizzes
There will be several brief unannounced quizzes. The quizzes will cover material discussed in a previous
class and/or from the reading assigned for that day’s class. I will drop your lowest quiz score, but quizzes
missed without a valid documented excuse will result in a grade of 0.
Class Participation and Procedures
As most of you are soon entering the professional world, it is important that you are aware of appropriate
behavior and professional etiquette. I will treat you as the adults and future professionals that you are and
inretum I expect that you will conduct yourself in a respectful and professional manner during my class.
Please make the commitment to do the assigned readings and assigned end of chapter problems, to attend
class regularly and on time, to show enthusiasm, and to actively participate. These
attributes are very important for a successful professional so why not begin exhibiting them now? I am
committed to you, your leaming process, and your success. I hope that each one of you will put forth the
necessary effort for this course so that you may demonstrate your full potential this semester.
Unprofessional behavior will not be tolerated. Such behavior includes, but is not limited to: doing work
for another course during class, reading the newspaper or a magazine after I have begun the class, arriving
late to class, talking to your neighbor while I or a classmate is speaking, sending or checking text
messages, checking your email or working on your laptop, leaving the room during class, sleeping during
class, or engaging in any other behavior that is disruptive or disrespectful to me or the rest of the class.
Resignations and Incompletes
The last day for students to drop this class without a grade of W is Tuesday, February 4, 2020, and the
last day to drop with a grade of W is Monday, April 6, 2020.
Anincomplete grade will be given only in extreme circumstances such as severe illness, death in the
family, etc. Adequate documentation of the circumstances from the Dean for Undergraduate Studies will
be required. Students who receive an “I” grade must complete the missed work prior to the date set by
the University, Friday, November 6, 2020. I will not assign any student an “I” grade in order for that
student to avoid a poor or failing grade in the course. Doing so would violate University policy.
Academic Integrity
University policy pertaining to academic integrity is set forth in the current Undergraduate Bulletin. It is
the student’ s responsibility to become familiar with the standards, penalties and procedures contained.
therein. Penalties for academic dishonesty of any nature are determined at the discretion of the instructor
and are severe. Such penalties include, among others, the assignment of a failing grade on an
examination or assignment and include also the assignment of a final course grade of ‘E’. In addition, the
matter may be referred to the University Judicial System and result in further penalties, including
suspension and expulsion from the University. Students attending this course will be held to the highest
ethical standards of behavior and are cautioned that the Department of Accounting and Law requires strict
compliance with all policies pertaining to academic integrity. Accordingly, it is to be understood that
students who commit any act of academic dishonesty will be penalized and that a possible result of
academic dishonesty is the assignment of a failing grade in the course.
Students with Disabilities
Please notify me immediately if you are a student with a disability that may affect your performance in
this course so that the necessary arrangements can be made through the Disabled Student Services Office.
Reasonable accommodations will be provided for students with documented physical, sensory, systemic,
medical, cognitive, leaming and mental health (psychiatric) disabilities. If you believe you havea
disability requiring accommodation in this class, please notify the Disability Resource Center (518- 442-
5490; dro@albany.edu). Upon verification and after the registration process is complete, the DRC will
provide you with a letter that informs the course instructor that you are a student with a disability
registered with the DRC and list the recommended reasonable accommodations.
Changes to the Syllabus
You are required to use the Blackboard Intemet site to obtain updated course information. I encourage
you to check Blackboard every day. A syllabus is a tool to help you plan your time. I have made every
effort to make the syllabus as complete as possible, but there may be occasions when changes are
required. I will announce any deviations from this syllabus in class, and I will post the changes on
Blackboard. If you haven't used Blackboard in the past, please familiarize yourself with the site as soon
as possible.
Course Outline and Assignments Schedule
On the following pages is a schedule that outlines the topics we will cover in class and the reading and
homework assignments. The class schedule of topics and reading assignments is an outline designed to
help you plan your time. Please note: I reserve the right to amend the syllabus and the assignments if
necessaly.
COURSE OUTLINE AND ASSIGNMENTS SCHEDULE:
Date Topic Text Coverage Connect Assignments Due
(Read Before Class) (All Assignments Are Due at 10 pm)
* LeamSnart assignments are optional
Th 1/23 Course Overview
Tu 1/28 An Introduction to Tax Chapter 1
Th 1/30 Taxpayer Filing Requirements and Types of Audits Chapter 2: pp.1-6 Photo Upload Assignment
Individual Income Tax Overview and Dependents Chapter 4: pp. 1-17
Tu 2/4 Filing Status and Summary of Income Tax Formula Chapter 4: pp. 17-28 Chapter 1 Assignment
Chapter 1 LeamSmart Assignment *
Th2/6 Wrap Up Chapter 4
Revisit tax retum problem from first day of class
Tu 2/11 Gross Income Chapter 5: pp. 1-21 Chapter 4 Assignment 1
Chapter 4 LeamSmart Assignment 1 *
Th2/13 Exclusions from Gross Income Chapter 5: pp. 21-32 Chapter 4 Assignment 2
Chapter 4 LeamSmart Assignment 2 *
Tu 2/18 Wrap Up Chapter 5 Chapter 5 Assignment 1
Deductions for AGI Chapter 6: pp. 1-11 Chapter 5 LeamSmart Assignment 1 *
Th 2/20 Ttemized Deductions, Standard Deduction, and Chapter 6: pp. 11-31 Chapter 5 Assignment 2
Exemptions Chapter 5 LeamSmart Assignment 2 *
Tu 2/25 Wrap Up Chapter 6 Chapter 6 Assignment 1
Chapter 6 LeamSmart Assignment 1 *
Th 2/27 Comprehensive tax retum problem 1 Chapter 6 Assignment
Chapter 6 LeamSmart Assignment
Date Topic Text Coverage Connect Assignments Due
(All Assignments Are Due at 10 pn)
* LeamSnart assignments are optional
Fr 2/28 Exam 1 (Chapters 1 — 6)
Tu33 Interest and Dividends, Capital Gains and Losses, and. Chapter7: pp. 1-28
Tnvestment Interest Expense
Th3/5 Go over Exam 1 Chapter7: pp. 28-33
Passive Activity Income and Losses
Tu 3/10 Regular Federal Income Tax Computation, Kiddie Tax, | Chapter 8: pp. 1-23 Chapter 7 Assignment 1
AMT, and Employment and Self-Employment Taxes Chapter 7 LeamSmart Assignment 1 *
Th3/12 Tax Credits, Prepayments, and Filing Requirements Chapter 8: pp. 23-39 Chapter 7 Assignment 2
Chapter 7 LeamSmart Assignment 2 *
Tu3/17 Classes Suspended - Spring Break
Th3/19 Classes Suspended - Spring Break
Tu 3/24 Wrap Up Chapter 8 Chapter 8 Assignment 1
Business Income and Deductions Chapter 9: pp. 1-13 Chapter 8 LeamSmart Assignment 1 *
Th3/26 Depreciation. Chapter 10: pp. 1-16 Chapter 8 Assignment 2
Chapter 8 LeamSmart Assignment 2 *
Tu3/31 Special Depreciation Rules and Amortization of Chapter 10: pp. 17-41 Chapter 9 Assignment
Intangibles Chapter 9 LeamSmart Assignment *
Th4/2 Comprehensive tax retum problem 2
Fr4/3 Exam 2 - Chapters 7 — 9, Chapter 10 will be covered
on the final exam)
Date Topic Text Coverage Connect Assignments Due
(All Assignments Are Due at 10 pn)
* LeamSnart assignments are optional
Tu4/7 Property Dispositions and Character of Gain or Loss Chapter 11: pp. 1-20 Chapter 10 Assignment 1
Chapter 10 LeamSmart Assignment 1 *
Th4/9 Go over Exam 2 Chapter 10 Assignment 2
Wrap Up Property Dispositions Chapter 10 LeamSmart Assignment 2 *
Tu 4/14 Nonrecognition Transactions Chapter 11: pp. 20-35
Th4/16 Personal Use of the Home Chapter 14: pp. 1-14 Chapter 11 Assignment 1
Chapter 11 LeamSmart Assignment 1 *
Tu4/21 Rental and Business Use of the Home Chapter 14: pp. 15-28 Chapter 11 Assignment 2
Chapter 11 LeamSmart Assignment 2 *
Th4/23 No Class — Compensation for Exam 1
Tu 4/28 No Class — Compensation for Exam 2
Th4/30 Wrap Up Chapter 14 Chapter 14 Assignment 1
Chapter 14 LeamSmart Assignment 1 *
Tud/5 Comprehensive tax retum problem 3 Chapter 14 Assignment 2
Chapter 14 LeamSmart Assignment 2 *
10
University at Albany
State University of New York
School of Business
BBUS 100 — Survey of Business
Fall 2022
Credit: 1
Instructor: Robert Downey
Office: BB 320
Phone: 518 461-3431
rdowney@albany.edu
Office Hours: by appointment
Prerequisites: None
Learning Objectives:
After successfully completing this course, students are expected to be able to identify or explain:
> The unique role of each of majors in the School of Business, and each of the five
business concentrations within the Business Administration Major.
> The career options and opportunities associated with each major and concentration.
> The role of finance in personal life, in for-profit and not-for-profit organizations, and in
the overall economy.
> The importance of marketing as a communication vehicle and the role of marketing in
establishing important lifetime relationships in providing for customer needs and
desires.
> The crucial role of information systems and analytics in business management and in
formulating and executing business strategies.
> Business ethics and "going green" as a mainstay of sustainable businesses
> The importance of an entrepreneurial mindset in creativity and innovation, and its
contribution to society.
Course Materials: All course materials will be provided, either in class as handouts, or
through Blackboard. These materials will consist of articles from the business press, and
teaching materials created by faculty from the University at Albany and from other schools.
Course Credits and Format: This is a one-credit, in-person course. Class will consist of
lectures, brief videos, and lively discussions. An enjoyable learning experience is anticipated.
Course Requirements & Grading:
There will be three (3) short quizzes each related to the content of the previous three sessions.
Each quiz will count for 1/3 of the semester grade (33.33 points). The quizzes will include
multiple choice questions, true/false questions, and short-answer questions.
Students can receive extra credit for perfect attendance and for constructive participation in class.
This extra credit will not exceed 10 points in total for the semester.
Letter grades will be assigned as follows:
Grade Scale Grade Conversion Grade Scale Grade Conversion
93-100 73-76
90-92 70-72
87-89 67-69
83-86 63-66
80-82 - 60-62
77-79 Grade < 60
Course topics:
Week 1: Course Overview, Introduction to the multi-dimensional and dynamic world of
Business and Innovation
Week 2: The Marketing Environment
Week 3: The Accounting World (Discussion & more)
Week 4: Discussion & brief quiz)
Week 5: The World of Management
Week 6: Information Tech; Digital Transformation and Business Analytics (Discussion & more)
Week 7: The Multidimensional Domains of Finance
Week 8: Discussion & brief quiz)
Week 9: Digital Forensics and Cyber Security (Discussion & more)
Week 10: Technology and Digital Skills across Business Disciplines (Discussion & more)
Week 11: Green Thinking and Business ethics, (Discussion & more)
Week 12: Discussion & brief quiz)
Week 13: School of Business Honors Program; Benefits of a minor in business; and Course
Summary
A
SCHOOL OF BUSINESS
UNIVERSITY AT ALBANY
B BUS 300 - Accounting and Business Communications
Fall 2021, Tuesdays 4:30 - 5:25 pm
Campus Center Auditorium
1 Credit
Required Textbook: Effective Writing: A Handbook for Accountants, 11" Edition,
by Claire B. May and Gordon S. May, Pearson. The text will be available in the UAlbany
Bookstore (ISBN 9780134667386) and as a digital copy (ISBN 9780134667522) at
https: //tinyurl.com/4p98y25d
Prerequisite: B BUS 300 is open only to J unior and Senior accounting majors
Class Number: 4452
Instructor: Susan Pedo, spedo@ albany.edu
Graduate Assistants: Julianna Hartmann jhartmann@ albany.edu
Mark Sullivan msullivan7@ albany.edu
TA: Taylor Murray tkmurray@ albany.edu
Contact: Questions regarding assignments and other issues should be addressed
during office hours, or by appointment, with the graduate assistants. Questions
regarding attendance may be addressed with the TA.
Office Hours: Monday: noon — 2:00 pm
Wednesday: 10:00 am — noon
Friday: 11:00 am — noon
Course Description:
B Bus 300, Accounting and Business Communications, covers principles, practices and
methods of effective business communication, including reports, resumes, letters,
memos, electronic communications and oral presentations. This course provides
assessment and feedback to enable students to improve their communications skills to
meet the standards required by the accounting profession. This course is made possible
through the generous support of EY.
Overview:
Whether your accounting degree leads you to public accounting, non-profit work or the
private sector, your ability to communicate effectively will impact your opportunities for
success. This course will enable you to practice and refine the written, verbal, online
and social skills necessary to be effective in the accounting profession through
assignments that replicate actual workplace scenarios.
School of Business, University at Albany, State University of New York
Learning Objectives:
By the end of this course, students should be able to:
e Compose effective, well-organized resumes and business letters.
e Write clear and concise business reports, memos, e-mails and other written
communications that demonstrate professional writing skills.
Incorporate accounting research into effective business communications.
Develop and present effective formal and informal oral presentations.
e Work with a group to prepare and present professional written reports and oral
presentations via Zoom.
Methods of Instruction:
You will have the opportunity to practice written and verbal communications skills in the
classroom and online, and receive feedback from instructors and peers. Content will be
presented in assigned readings, classroom lectures and team-based learning
opportunities. Assignments will reinforce skills learned in readings and the classroom.
Representatives from industry will present several topics during the semester.
Attendance and Participation:
Attendance is required for all class sessions. Behavior that obstructs teaching or
learning, or is unprofessional or inconsiderate of your peers, may result in the loss of
points and/or removal from class. Please be on time for classes and team meetings and
observe the University’s COVID prevention policies, which include wearing a mask in
class: https://www.albany.edu/covid-19
In-class assignments may be collected — on paper or online — and evaluated to fulfill
performance points (P1, P2, ...) It is your responsibility to write your full name and
student number, legibly, on all assignments to receive credit. Students are responsible
for all information introduced in class, including information not contained in the
textbook, and announcements regarding changes to the syllabus and class activities.
Excused Absences and Make-up Quizzes:
Missed quizzes (Q1, Q2, ...) and in-class assignments may only be made-up in cases
of emergencies (e.g., illness, death in the family) verified with correspondence from the
Office of Undergraduate Education (LC 30, 518-442-3950, ugeducation@ albany.edu)
confirming the excused absence to the instructor.
Academic Integrity:
AS a prospective accountant, you should be aware that ethics are a cornerstone of the
accounting profession. The highest standards of academic and professional integrity are
expected in this class. Matters of academic dishonesty will be referred to the Assistant
Dean of the School of Business and determinations of academic dishonesty may result
in failure of the course and referral to the University for further disciplinary action.
Academic dishonesty includes, but is not limited to, plagiarism, cheating on exams, and
using the services of someone outside your group for team assignments. Examples of
plagiarism include using the Internet and other sources to obtain papers or portions of
papers, and failing to cite references.
Assignments:
Assignments (A1, A2, ...) must be submitted on Blackboard by noon on Fridays, unless
otherwise specified. Please refer to the instructions posted on Blackboard for
submission guidelines. Read the instructions for assignments carefully and follow
directions. Using communication skills to effectively execute assignments is a critical
workplace skill.
Citations: Please use APA style for citations within a text: (author, date) (J ones, 2020).
More extensive guidance on citations and reference lists will be provided as needed.
Resources: Career Development Center
518.437.4900 or career@ albany.edu
Resume writing, cover letter and job search assistance
The Writing Center
518.442.4061, writing@ albany.edu and albany.edu/writing
Assistance with document organization, structure, clarity, ESL
Lower Level Lab
518.442.3459 or rclow@ albany.edu
Assistance with video recording, PowerPoint and other presentation
software
School of Business Career Services Resources
access using your UAlbany email address:
(1) Vault career intelligence system,
(2) VMock resume critique system, and
(3) Big Interview practice system. More details are here.
Accommodations:
Reasonable accommodations will be provided for students with documented physical,
sensory, systemic, medical, cognitive, learning and mental health (psychiatric)
disabilities. If you believe you have a disability requiring accommodation in this class,
please notify the Disability Resource Center (drc@ albany.edu, 518-442-5490). Upon
verification and after the registration process is complete, the DRC will provide you with
a letter that informs the course instructor that you are a student with a disability
registered with the DRC and list recommended reasonable accommodations.
Course Evaluation:
A-E grades will be determined based on student performance on the following:
Two Quizzes — 10 points each 20%
Answer quiz questions fully and accurately, reflecting understanding of class concepts
Ten Assignments — 65 points 65%
Submit assignments on time, following instructions carefully and demonstrating
reading, writing, listening and other communications skills to demonstrate practical
application of concepts covered in class and in the textbook
Team Project — 15 points (13 +2 point peer evaluation) 15%
Work cooperatively with teammates to complete written report and oral presentation
TOTAL 100%
Grades:
A 93-100 B 83-86.9 (6) 73-76.9 D 63-66.9
A- 90-92.9 B- 80-82.9 C- 70-72.9 D- —60-62.9
B+ 87-89.9 C+ = 77-79.9 D+ 67-69.9 E Below 59.9
B BUS 300 - Accounting and Business Communications
Fall 2021 - The University at Albany
Tuesdays 4:30-5:25 pm
Class Date Topic Assignment Points
Aug 24 Welcome/Introductions; Al Due 8/27 (noon) 5
Elevator Speech Effective Writing: Elevator Speech
Read Chs 1,14,16 for 8/31
Aug 31 Communicating for A2 Due 9/3 10
Employment: Read Ch 9 for 9/7 Letter, Resume,
Letter of Application, Headshot
Resume,
Headshot
Sept 7 Business Letters A3 Due 9/10 5
Read Chs 4-5 for 9/14 Letter to a Client
Sept 14 Clarity, Conciseness and Rd Chs 2,3,6,7 for 9/21
Spelling
Sept 21 Communicating Clearly and Quiz 1-Conciseness and 10
Accurately; Spelling
Memos A4 Due 9/24 10
Ch10 Briefing Memo
Sept 28 Introduce Team Project Rd Ch 12 for 10/5
Oct5 Email and Social Media Quiz 2-Letters andMemos_ | 10
A5 Due 10/8 10
Rd Chs 8,11 for 10/19 Email
Oct12 Fall Break No Class
Oct 19 Research/R eports/Team A6 Due 10/22 5
Project Ch 3,11 Outline, Citations
Oct 26 Team Project/Report A7 Due 10/29 5
Organization; Rd Ch 16 for 11/2 PPT Slides
Guest Speaker?
Nov2 PPT/Oral Presentations A8 Due 11/5 10
Rd Ch 15 for 11/9 Video Presentation
Nov9 Writing for Publication; AQ Due 11/12 3
Team Project Team Member
Presentation
Assessment
Nov 16 Effective Presentations Team Project Due: 11/19 13
Nov 23 Team Presentations A10 Due: 11/23 in class 2
Presentations
Assessment
Nov 30 Writing for Exams; Ch13 2
Guest Speaker
Team Project Peer/Class
Eval Due: 11/30 in class
Happy Holidays!
Please Note: Assignments must be submitted on Blackboard by noon on Fridays, unless otherwise specified. This schedule
is subject to changes and additions as announced in class. Alterations may include, but are not limited to, material coverage,
due dates, timing of quizzes, assignment specifications, additional assignments and/or readings. Itis your responsibility to attend
class to leam of any changes in the schedule.
A
SCHOOL OF BUSINESS
UNIVERSITY AT ALBANY
State University of New York
SCHOOL OF BUSINESS @ FINANCE DEPARTMENT
BFIN 301: Corporate Financial Policy and Strategy
Course Syllabus, Spring 2022
|. Basic Course Information
Catalog Information: Class number 2428
Meeting Place and Times: Massry Center B010
Monday, Wednesday, 11:40am-1:00pm
Web Site: http: //www.albany.edu/main/blackboard.shtml
Description: BFIN 301 provides students with opportunities to apply a broad spectrum of
financial principles to realistic corporate financial situations. The course is
designed to deepen and extend the material from BFIN 300, emphasizing the
analysis of unstructured problems. Topical coverage focuses on corporate
investment, financing, and payout policies. The course also offers significant
exposure to financial analysis resources such as spreadsheets, financial and
economic databases, and Internet tools.
Prerequisite: BFIN 300
Required Course Text:
Berk, DeMarzo, and Harford, “Fundamentals of Corporate Finance: 5" Edition”
2021, Publisher: Pearson. Please note: This book and related materials will be
available online. A hardcopy of the book may also be purchased, but you should
not do so until after the first day of class when we will discuss options for accessing
class materials.
Credit Hours: 3
Learning Outcomes/ Objectives:
A student successfully completing this course should be able to:
1. Understand how to value a series of cash flows
2. Describe the construction and primary contents of corporate financial
statements
3. Understand how to analyze corporate financial statements
4. Describe the determinants of interest rates, including nominal and real rates
5. Understand different types of bonds and calculate bond values
6. Understand stock valuation
7. Understand measures of risk in capital markets
8. Understand investment decision rules
9. Understand how the cost of capital is derived
10. Understand issues in raising equity capital
11. Understand debt financing
12. Understand the basics of capital budgeting
13. Understand capital structure and the use of leverage
14. Understand corporate payout policy
15. Understand the basics of working capital management
16. Understand financial modeling
Additional topics may be added, schedule permitting.
Recommended Reading: The Wall Street Journal
. Professor Information
Edward C. Lane, ASA, CFP®;
Office: Massry Center for Business, Adjunct Office, 3" floor
Office Hours: By appointment
Email: elane@albany.edu or edclane@gmail.com (ALWAYS put “BFIN 301” in the
subject line)
Course Policies
Personal Responsibility Policy:
Each student is responsible for understanding the contents of—and complying
with—this syllabus.
Non-graded homework and graded Quizzes will be provided online through
MyLab and will be taken outside of class. Due dates for each assignment will
be provided in the syllabus, Course Calendar and in MyLab. These dates may
be modified over time with notifications from the professor. It is the
student’s responsibility to remain aware of the current schedule.
Ethics and Professional Standards Policy:
The University’s policies on academic integrity are fully in effect in this course.
All exams, Quizzes, in-class problems, case write-ups, assignments, and other
deliverables submitted must be entirely your own work. This means no
plagiarism, and no collaboration with anyone else, including others registered
for and not registered for the class. In the case of an ethical violation (even
the “first one”), expect a grade of “E” for the course and referral to the
campus judicial board.
Computer-related and Calculator Requirements:
Students are required to access the Internet for research and communication
purposes. In particular, you are required to use Blackboard (BLS) to access class
materials. Students are required to have a financial calculator capable of
computing the internal rate of return or yield to maturity. Alternatively,
students should be familiar with financial functions in Excel. Each student is
assumed to be familiar with the use of Microsoft Excel.
Grade Determination:
Quizzes
There will be 14 segments covered in the class corresponding to the “Learning
Objectives/Outcomes” described above.
Each segment will have a Quiz associated with it which will include multiple part
questions including those requiring computations as well as multiple choice. Each
Quiz will be worth 100 points. The lowest grade will be dropped. The average of
the remaining scores will be the “base” grade for the course (see below for class
participation grade).
Each graded Quiz assignment will allow up to 2 attempts. A preparation and
testing strategy will be discussed during the first day of class. Non-graded
homework will be available for practice.
All graded Quizzes will be online and “open book.” The due date for each
assignment is provided below in the syllabus and in the Course Calendar and in
MyLab from Blackboard. Assignments submitted after the due date will be
penalized 5 percentage points (for example, a grade of 93 will become 88). No
submissions will be accepted after May 11. There will be no final exam.
There will be no extra credit problems unless made available to all students. None
are contemplated.
The grading rubric will be as follows:
Grade Scale Grade Conversion Grade Scale Grade Conversion
93-100 A 73-76 c
90-92 A 70-72 c-
87-89 B+ 67-69 D+
83-86 B 63-66 D
80-82 B- 60-62 D-
77-79 C+ Grade < 60 Ee
Class Participation
Up to an additional and optional 10 points will be awarded for class participation.
This will be over and above the “base” grade. One point will be award for active
participation (providing response to in-class practice problems) during class. No
more than one point will be awarded during any one class period to the same
student. An effort will be made to call on every student wishing to participate
with priority given to those students who have the least prior participation but no
guarantee can be made that every student wishing to participate will be selected.
Students are reminded of the Ethics and Professional Standards Policy.
Students not in attendance remain fully responsible for information transmitted
and activities occurring during class.
No incompletes (grades of “I’’) will be given, so all students must remain up to
date with their work.
. Career Services Resources
Whether you are planning for employment or graduate school, take advantage of
these School of Business state-of-the-art professional development resources
(access them using your UAlbany email address): (1) Vault Career Intelligence
system; (2) VMock resume critique system, and (3) Big Interview practice system.
More details are here.
Class Schedule
The class will be updated periodically based on class progress and is subject to
change. Due dates for online homework and Quizzes will be shown on Pearson’s
MyLab website.
Quizzes are due
by the end of
Date Chapter and Topic Wednesday of
the week shown
Introduction
Jan 24 & 26 “-
an Chapters 3 & 4: Time Value of Money
Jan 31 /
tb 2 Chapters 5 & 6: Interest Rates and Bonds Quiz Chs. 3 & 4
Feb7&9 Chapter 2: Financial Statement Analysis Quiz Chs. 5 & 6
Feb 14 & 16 Chapter 8: Investment Decision Rules Quiz Ch. 2
Quizzes are due
by the end of
Date Chapter and Topic Wednesday of
the week shown
Chapter 9: .
Feb 21 & 23 Fundamentals of Capital Budgeting Quiz Ch. 8
Feb 28 / Chapter 18: Quiz Ch. 9
Mar 2 Financial Modeling and Proforma Analysis
Mar 7&9 Chapter 19: Working Capital Management Quiz Ch. 18
Mar 14 & 16 No class—Spring break
Chapters 11 & 12:
Mar 21 & 23 Risk and Return in Capital Markets and Quiz Ch. 19
Systemic Risk and Equity Risk Premium
Mar 28 & 30 Chapter 13: The Cost of Capital Quiz Chs. 7 & 10
Apr 4&6 Chapter 14: Raising Equity Capital Quiz Chs. 11 & 12
Apr 11 & 13 Chapter 15: Debt Financing Quiz Ch. 13
Apr 18 & 20 Chapter 16: Capital Structure Quiz Ch. 14
Apr 25 & 27 Chapter 17: Payout Policy Quiz Ch. 15
May 2 TBD (Last day of class) Quiz Ch. 16
May 9 Quiz Ch. 17
UNIVERSITY AT ALBANY - SUNY
BFIN 375 MONEY AND CAPITAL MARKETS (3 credits)
SPRING 2020
Instructor: Dr. Ying Wang Office: BB 365
Phone: c/o Finance Office (956-8319) Email: via BLS
Class Time: T/Th 2:45—4:05pm (4001) Class Location: BB B012
Office Hours: T 4:05-5:35pm/Th 12:45—1:15pm and by appointment
Course Website: https://blackboard.albany.edu
Course Description:
Financial markets exist to facilitate the flow of funds needed for financing investments made by
corporations, governments, and individuals. Financial institutions, on the other hand, serving as
intermediaries in this flow of funds, are the key players in these money, capital, and other financial
markets. In general, this course will provide a broad conceptual framework for understanding why such
markets exist and proceed in the following three parts. First, we will discuss the functions of the Fed and
its monetary policy with a special focus on the 2008 financial crisis. Second, we will introduce the basics
of bond pricing and term structure of interest rates. Finally, we will introduce credit analysis and discuss
various fixed income sectors.
This is a technically demanding course, and although no math other than algebra is required, students
should be extremely comfortable with basic statistical concepts and fundamental financial ideas
(principally time value of money and compounding). Occasionally concepts might be explained using
some calculus, but this should only require a basic conceptual understanding.
Text and Readings:
e Bond Markets, Analysis, and Strategies, by Frank J. Fabozzi, 9" Edition, 2016, Pearson Prentice Hall;
e Financial Markets and Institutions, by Anthony Saunders and Marcia Millon Cornett, 6" Edition,
2015, McGraw-Hill Irwin;
e The Federal Reserve and the Financial Crisis lectures by Ben Bernanke, available from
www.federalreserve.gov/newsevents/lectures/about.htm;
e Harvard Business School cases (see below) available from http://hbsp.harvard.edu/;
e Other supplementary readings (including lecture notes) available from the course website;
e The Wall Street Journal, Financial Times, Business Week, The Economist, Review of the Federal
Reserve Bank of New York, and the bulletins from the other Federal Reserve Banks.
Prerequisites:
Fin 300 (and Fin 301 is highly recommended); open only to junior & senior Business majors pursuing a
Finance type combined concentration; not open to students with concurrent enrollment in Fin 410 or who
have successfully completed Fin 410.
Computer-related and Calculator Requirements:
Students are required to access the Internet for research and communication purposes. In particular, you
are required to use Blackboard (BLS) to access class materials, submit assignments, and communicate
with the Professor. Second, students are required to have a financial calculator capable of computing the
internal rate of return or yield to maturity. Finally, each student is assumed to be familiar with the use of
spreadsheets (most usually Microsoft Excel), presentation software, and word processors.
Grades, Exams, and Projects:
Each student will be evaluated on the following basis:
Exams 30%
“Follow the News” Presentation/Discussion 10%
“Fixed Income Sector” Presentation/Discussion 10%
Case Study 10%
Spreadsheet Assignment 10%
Final Project 25%
Class Attendance and Participation 5%
Total 100%
Exams
There will be two in-class exams required of all students. The exams account for 30% of your
grade (30 points), and are graded based on your performance. Mark your calendar for the exam
dates and location: March 5" & April 23", 2020, BB B012.
Team Projects
In this course we put great emphasis on teamwork. You are responsible for forming groups of
roughly 6 students (group names are due on January 28", 2020, Tuesday). The group projects
include a “Follow the News” presentation, a fixed income sector presentation, a case study, a
spreadsheet assignment, and a final project. The “Follow the News” presentation accounts for
10% of your grade (10 points), and is graded based on how well you present the weekly financial
news and lead discussions. The fixed income sector presentation accounts for 10% of your grade
(10 points), and is graded based on how well you present and lead discussions. The case study
accounts for 10% of your grade (10 points), and is graded based on the quality of your analysis
and presentation of a case. The spreadsheet assignment accounts for 10% of your grade (10
points), and is graded based on how well you complete your spreadsheet assignment. The final
project accounts for 25% of your grade (25 points), and is graded based on the quality of your
final report and final presentation.
A single grade will be assigned to each group unless the “free-riding” problem is found. Please
refer to the “free-riding” policy below for more details. The details of the team projects and
relevant due dates will be announced in due course.
Class Attendance and Participation
Class attendance and participation accounts for 5% of your grade (5 points). You are expected to
attend classes and participate in class discussions in this course. After missing four classes for any
reason, your attendance credit may decrease by 1 point for each missing class unless you have
documented excuses allowed by the university rule. Please refer to the attendance policy and
professional behavior policy for more information about class attendance.
Extra Credits
There are a variety of opportunities for extra credits, including but not limited to serving as the
group leader and contributing to class discussions and activities in a meaningful way above
and beyond the minimum threshold, etc.
Course Grading Scale
Grade Scale — Grade Conversion Grade Scale — Grade Conversion
93-100 A 73-76 Cc
90-92 A- 70-72 c-
2
87-89 Bt 67-69 D+
83-86 B 63-66 D
80-82 B- 60-62 D-
71-719 ep Grade < 60 E
Helpful Tips
To well prepare yourself for this course, you are strongly encouraged to
a) check the course website regularly for updates, emails, important announcements, and
assignment submissions;
b) read the assigned chapters from the text and the corresponding transparency masters from
the course website before the material is presented in class (new slides, if any, are usually
available on or before 1pm on the date of class);
c) bring the printed lecture notes and financial calculators to every class and take notes
during the class;
d) contribute informed input to the class discussions;
e) spend at least 2-3 hours per week going over the lectures and remember to practice,
practice, and practice;
f) seek help from the Professor in a timely manner as needed.
Course Policies:
Policy for Make-up Exam
While I encourage all of you to take the exams on time, I do understand that sometimes you have
to miss an exam for reasons beyond your control. A student might qualify for a make-up exam if
ALL of the following conditions are satisfied:
1) The student must inform the instructor by email of the absence before the exam but NOT
after the exam. In case of emergency, you can call the department secretary (956-8319) to
leave a message. Be sure to leave your name, date and time, student ID, course name,
Professor’s name, and the reason to miss the exam.
2) The student has a documented legitimate excuse allowed by the university rule. Note that
the student is responsible for obtaining any relevant document from the Office of Vice
Provost for Undergraduate Education. (Please note that NO make-up will be offered if a
student fails to show up due to misinformation about the exam time and place.)
3) Any make-up has to be written within 48 hours of the exam if possible.
In case a student miss the exam and does NOT qualify for a make-up, a zero grade will be
assigned to the exam. NO EXCEPTIONS!
Late Exam Policy
If a student comes late for an exam, limited extra time may be granted on the condition that the
student does not come more than 15 minutes late for the exam and accepts a 10% of full credit
deduction in grades.
Late Assignment Policy
All assignments are due at the beginning of class on the stated dates. Both a hard copy and an
electronic copy are required. (Note that failure to submit either the hard copy or the electronic
copy by the stated deadline will result in a “late submission.”) Details on electronic submissions
will follow. Late submissions may be accepted on the condition that the student accepts a 10% of
the full credit deduction for each calendar day late. Failure to turn in any assignment will result in
a zero grade for that particular assignment. No late assignments will be accepted during the
university final exam week.
Planned absences from class, such as athletic events, job interviews or trips, are not legal excuses
for not turning in assignments or turning in assignments late. In such an event, the student’s
assignments have to be turned in prior to the absence.
Policy for Appeals of Grades and Partial Credits
All grade appeals should be made in WRITTEN form within one week after credits are assigned
for exams or projects. Appeals made outside the one-week period or in verbal form will not be
considered. Partial credits, if any, are awarded at the discretion of the instructor, and
nonnegotiable.
Incomplete Grade Policy
There will be NO incompletes (grades of “I’’) given, so it is important that all students remain
continuously up-to-date with their work.
“Free-riding” Policy
For team projects, every team member must participate equally. Peer evaluations will be
conducted to ensure appropriate contributions by each team member and points will be deducted
at least by half if evidence of “free-riding” (including but not limited to insufficient contributions
by team members) is found (note that interpretation of free-riding” and any related grading issue
is at the discretion of the instructor, and nonnegotiable). If problems develop that cannot be
resolved even after consultation with the professor, teams may “fire” a member. The dismissed
student will have to complete all team assignments on his/her own or receive a zero grade on all
team assignments.
Academic Integrity
Cheating in this course will NOT be tolerated. Anyone caught cheating on an exam will fail the
course and will be reported to the University Judicial System. Apart from the required financial
calculator, no other electronic devices, including cell phones, will be permitted for use during an
exam. In addition, all students will be held accountable for the Standards of Academic Integrity
as stated in the Undergraduate/ Graduate Bulletin.
To avoid plagiarism, care must be taken to ensure that all reference material is appropriately
cited. In particular, for the project report, all charts, tables etc. not constructed by the student
MUST be referenced. Penalties for plagiarism include a score of zero on the project.
Class Attendance Policy
Class attendance is a requirement in this course. Participation and verbal contribution are
integrated into the grading criteria. It is understood that there will be emergencies, conditions, or
athletic events that may preclude your participation in a class but each class missed translates into
a gap in your knowledge. The more classes missed for whatever the reason, the larger the gap. If
you must miss a class, it will be assumed that you had a good reason thus doctor’s notes or other
letters are unnecessary. You are trusted! However, after missing four classes, your attendance
credit may decrease by 1 point for each missing class unless you have reasons allowed by the
university rule. This is not meant to offend someone who has missed classes; it is rather to ensure
academic integrity and equality.
Please note that students not in attendance remain fully responsible for information transmitted
and activities occurring during class.
Professional Behavior Policy
Tardiness: Please do NOT arrive late or leave a class before it is over. If you arrive later than the
start of the class, please quietly take a seat nearest the entrance. Please try not to walk in front of
4
the classroom, as this disturbs the flow of the lecture. My 5-minute policy: I understand that you
may be late for reasons outside your control. On the other hand, a student arriving more than 5
minutes late creates great disruption. The 5-minute policy stipulates that the classroom door will
be shut and students will be treated as missing the class and NOT allowed in the classroom if
more than 5 minutes late. If you have to leave early, please notify your professor in advance and
sit close to the exit; failure to do so will be treated as ing the class.
Inattention: Please do NOT read other books or newspaper, study for other courses, browse the
internet, talk in private, or do anything unrelated to the course during this class. It is not polite.
Uses of cell phones are prohibited as this is disruptive. Please keep your phone off or silent.
Reasonable Accommodation Policy
Reasonable accommodations will be provided for students with documented physical, sensory,
systemic, medical, cognitive, learning, and mental health (psychiatric) disabilities. If you believe
you have a disability requiring accommodation in this class, please notify the Disability Resource
Center (518- 442-5490; dre@albany.edu). Upon verification and after the registration process is
complete, the DRC will provide you with a letter that informs the course instructor that you are a
student with a disability registered with the DRC and list the recommended reasonable
accommodations.
Personal Responsibility Policy
Each student is responsible for understanding the contents of—and complying with—this
syllabus. By enrolling in this course, the students agree to adhere to the terms and conditions as
stated in this syllabus.
Course Learning Objectives (Subject to Changes):
Overview of Financial Markets
a)
b)
°)
d)
e)
Understand the roles of financial markets and institutions
Explain the difference between financial markets
Understand the characteristics of securities traded in financial markets
Understand the roles of foreign exchange market in globalization
Understand the roles of principal regulatory agency (e.g., SEC)
The Fed and Monetary Policy
a)
b)
¢)
d)
e)
Understand the major functions of money and two measurements of money supply
Explain the fractional reserve banking system
Explain and compute how the fractional reserve system influence the ability of banks to create
money
Explain the structure (organization and functions) of the Federal Reserve System
Understand the independence of the Fed
Explain how the Fed uses three monetary policy tools to control the money supply and stimulate
the economy
Understand the difference between the discount rate and the Fed funds rate and how the Fed
controls the Fed funds rate
Understand the difference between the functions of the Fed and Treasury
Understand the goals of monetary policy
Explain the impact of expansionary and restrictive monetary policies on economic variables
Explain Ben Bernanke’s approach to monetary policy
Analyze the Fed’s policy reactions to the recent Subprime market crisis
Bond Pricing and Yields
a)
b)
Understand the definition of fixed income securities
Explain basic terminology in fixed income markets
Explain features of some fixed income securities
Explain risks associated with investing in bonds
Explain the cash flow features of zero-coupon and coupon bonds
Understand the price quotations of U.S. Treasuries
Compute the price of zero-coupon and coupon bonds
Explain the relationship between price and yield
Explain the time path of bond prices
Compute current yield and yield-to-maturity (YTM)
Explain the difference between YTM and total return
Understand reinvestment risk
Corporate Bond Credit Analysis
a)
b)
°)
d)
e)
f)
g)
h)
i)
Understand the major areas of bond credit analysis: covenants, collateral, and capacity;
Explain the reason why covenants must be analyzed;
Explain the factors considered in evaluating the ability of an issuer to satisfy its obligations;
Explain the factors considered in assessing a company’s busines:
Understand why an analysis of a company must be looked at relative to the industry in which it
operates;
Explain the reasons corporate governance risk is important and how it can be mitigated;
Calculate key financial ratios;
Understand the relationship between corporate bond credit analysis and stock analysis;
Perform a credit analysis.
Overview of Bond Sectors and Instruments
a)
b)
¢)
d)
e)
.)
g)
h)
i)
dD
Describe the features, credit risk characteristics, and distribution methods for government
securities;
Describe the types of securities issued by the U.S. Department of the Treasury (e.g. bills, notes,
bonds, and inflation protection securities), and differentiate between on-the-run and off-the-run
Treasury securities;
Describe how stripped Treasury securities are created and distinguish between coupon strips and
principal strips;
Describe the types and characteristics of securities issued by U.S. federal agencies;
Describe the characteristics and motivation for the various types of debt issued by corporations
(including corporate bonds, medium-term notes, structured notes, commercial paper, negotiable
CDs, and bankers acceptances);
Describe the types and characteristics of securities issued by municipalities in the United States,
and distinguish between tax-backed debt and revenue bonds;
Describe what a Eurobond is and the different types of Eurobond structures;
Describe the types and characteristics of mortgages and mortgage-backed securities and explain
the cash flow, prepayments, and prepayment risk for each type;
Describe what a Credit Default Swap (CDS) is and how to use CDSs to control credit risk;
Follow the news and discuss current events in various fixed income sectors.
Term Structure of Interest Rates
a)
b)
°)
)
e)
n)
Understand different types of yield curves and the relationship between yield curve and economy
Understand how to construct a yield curve using theoretical spot rates and explain why a yield
curve created using YTM of coupon bonds gives incorrect estimates of true rates
Interpret and compute theoretical spot rates from observed prices of Treasury securities
Understand how to price a bond using spot rates
Interpret and compute implied forward rates from spot rates
Understand different theories of term structure and use these theories to explain the shape of term
structure
Useful Web Links
Bond Markets
A time-series of the 10-year yield on MSN:
10-Year Yield:
US Department of Treasury:
http://moneycentral.msn.com/investor/charts/
charting.asp?Symbol=%24TNX.X
http://www.ustreas.gov/
General discussion of today’s events in the bond market, with the current yield curve:
Bloomberg:
CNN Money:
Reuters:
Historical data on interest rates:
Federal Reserve Interest Rate data:
Emerging Market Debt:
US Municipal Bond Market:
Bond Resources
Detailed information on the bond markets:
SIFMA:
An Investors Guide to Bond Basics:
General Information on bonds:
Exchanges and Derivatives
Organized futures and options exchanges:
Chicago Mercantile Exchange:
Chicago Board of Trade:
The International Swap Dealer Association is at
ISDA:
Credit Rating Agencies
Moody’s:
S&P:
Fitch:
Bond Managers
Leading fixed-income managers:
Pimco:
BlackRock:
Goldman Sachs:
http://www.bloomberg.com/markets/rates/index.html
http://money.cnn.com/markets/bondcenter/
http://www.reuters.com/finance/bonds
http://www. federalreserve.gov/releases/h15/update/
http://www.bradynet.com
http://www.msrb.org/
http://www.emuni.com
http://www.themunicenter.com
http://www.fmsbonds.com
hittp://www.sifma.org/
http://www. investinginbonds.com/
http://www.bondsonline.com
http://www.bondsearch123.com
http://www.bondbuyer.com
http://www ,jbh.com
http://www.cme.com/ (Eurodollar futures and options)
http://www.cbot.com/ (T-bond futures and options)
http://www.isda.org/
http://www.moodys.com/
hittp://www.standardandpoors.com/
http://www.fitch.com/
http://www.pimco.com/TopNav/Home/Default.htm
http://www.blackrock.com/
https://www.gsam.com/
Course Outline
While I will try to adhere to the tentative course outline below as closely as possible, I reserve the right to
modify the schedule, including project dates and contents, as necessary. This may result in change of
material covered to allow for a class project and adequate review.
Date
1/23/2020
1/28/2020
1/30/2020
2/4/2020
2/6/2020
2/11/2020
2/13/2020
2/18/2020
2/20/2020
2/25/2020
2/27/2020
3/3/2020
3/5/2020
3/10/2020
3/12/2020
3/17/2020
3/19/2020
3/24/2020
3/26/2020
3/31/2020
4/2/2020
4/7/2020
4/9/2020
4/14/2020
4/16/2020
4/21/2020
4/23/2020
4/28/2020
4/30/2020
5/5/2020
TENTATIVE COURSE SCHEDULE
Topic
Course Introduction
Overview of Financial Markets
The Fed and Monetary Policy
The Fed and Monetary Policy
The Fed and Monetary Policy
Overview of Bond Markets
Bond Pricing
Bond Pricing
Bond Yields
No Class
The Big Short
Bond Yields
Exam #1
Credit Analysis
Credit Analysis
No Class - Spring Break
No Class - Spring Break
Credit Analysis
Fixed Income Sectors
TBA
No Class
Fixed Income Sectors
Fixed Income Sectors
Term Structure of Interest Rates
Term Structure of Interest Rates
Term Structure of Interest Rates
Exam #2
Group project presentations
Group project presentations
Group project presentations
Readings
Ch 1 (S/C)
Ch 2, 4 (S/C)
Ch 2, 4 (S/C)
Ch 2, 4 (S/C)
Ch 1 (Fabozzi)
Ch 2 (Fabozzi)
Ch 2 (Fabozzi)
Ch 3 (Fabozzi)
Ch 3 (Fabozzi)
Ch 22 (Fabozzi)
Ch 22 (Fabozzi)
Ch 22 (Fabozzi)
Ch 6-10, 13, 32 (Fabozzi)
Ch 6-10, 13, 32 (Fabozzi)
Ch 6-10, 13, 32 (Fabozzi)
Ch 5 (Fabozzi)
Ch 5 (Fabozzi)
Ch 5 (Fabozzi)
A
SCHOOL OF BUSINEss
Uy IVENSITY AT ALBANY.
UNIVERSITY AT ALBANY - STATE UNIVERSITY OF NEW YORK
SCHOOL OF BUSINESS
BFOR 200
Information Security for Business
Spring 2022
Monday & Wednesday 3:00-4:20pm
Campus Center Auditorium
INSTRUCTOR INFORMATION
Instructor Dr. Lee Spitzley
Email Ispitzley@albany.edu
Office Location Room 363, M: “enter fer Business
Office Hours Tuesdays 1: 2:00 p.m. You do not need a prior appointment
to see me. Also able at other times by appointment.
COURSE OBJECTIVES AND DESCRIPTION
This course presents students with foundational concepts and processes to achieve better information security in a
modem organization. Students will be introduced to the fundamentals of computers and computer systems.
Through this course, students will learn the basics of computers, hardware, peripherals, and networking. An
overview and exploration of the software and technology foundations for cyber security will be examined. Students
will develop an understanding of the threat landscapes and risk of information exposure, as well as mitigation
techniques to limit losses. Modern information security technologies and their limitations will be explored as well
as the legal, ethical, and privacy issues. This course will give students the foundational knowledge and skills to
understand information security.
The purpose of this 3 credit course is to provide the student with an overview of the field of
infermation security. The course is divided into two parts:
e Part I: Infermation Security Fundamentals
e Part I: Emerging Threats and Security Management
Upon completing this course, students will:
© Understand the business value of cyber security.
e Learn infermation security terminology and concepts.
e = Learn networking concepts (OSI/Internet models and TCP/IP protocol suite).
® Understand human factors in infermation security
© Be able to assess infermation security risk
e Have an awareness of international concerns around security
e Understand security ethics, privacy issues, and important laws
Prerequisite(s): None
GRADING POLICY
The final grade will be based on a total score of 500.
Criteria Exam 1 Exam 2 Exam 3 Exam 4 HWs Quizzes Total
Scores 80 80 80 80 80 100 500
Grading Scale
Grade Scale Grade Conversion Grade Scale Grade Conversion
93-100 (465-500) A 73-76 (365-384) Cc
90-92 (450-464) A- 70-72 (350-364) Cc
87-89 (435-449) B+ 67-69 (335-349) D+
83-86 (415-434) B 63-66 (315-334) D
80-82 (400-414) B- 60-62 (300-314) D-
77-79 (385-399) C+ < 59 (299) E
EXAMS
Over the semester, there will be four exams. Each exam is worth 80 points and will be posted on
Blackboard at the time specified (class time). The exams consist of multiple choice, short answer,
and essay questions. Makeup exams will NOT be given unless mandated by Institutional policy.
HOMEWORK ASSIGNMENTS
The assignments are due at the beginning of class time on the date specified. There are four
assignments. Each homework assignment is worth 20 points. Homework is graded by the
instructor/TA. The detailed information for each assignment will be available on Blackboard. No
late assignments will be accepted.
QUIZZES
Quizzes will be given in almost every lecture to check whether you have understood the day’s
lecture. Quizzes will be due by 11:59 p.m. on that Sunday. Two attempts will be allowed for each
quiz, and an average of graded attempts will determine the quiz grade. The quizzes will be auto-
graded for multiple choice questions and the instructor/TA will grade short answer or essay
questions. No late submissions will be accepted. The total points from quizzes are 100 points.
COURSE SCHEDULE
Week | Date Topics Covered Note
Part I
1 1/24 Course Ovetview Online
1/26 Introduction to Information Security Online
2 1/31 Malware & Password Attacks
2/2 Social Engineering
5 2/7: Social Engineering
; oP Networks Wi
2/16 Exam 1
a 2/21 Network Attacks
° 2/23 Wireless Network Attacks
6 2/28 Insider Threats & Data breach
3/2 Cryptography Hw
7 3/7 aE :
3/9 Exam 2
8 Classes Suspended: Spring Break
Part
9 ss Economics of Cybersecurity
10 3/28 The Dark Web
3/30 Fake News
11 4/4 Election Security HW3
4/6 Cyberwarfare & Terrorism
DR 4/11 Exam 3
4/13 Privacy
B 4/18 Security vs. Privacy
ul Ethics & Legal
4/27 Auditing & Compliance HWw4
15 5/2 Exam 4
Note: This schedule is subject to change.
ACADEMIC INTEGRITY & HONESTY
Students MUST comply with all University at Albany’s standards of academic integrity. For a
detailed description of what the standards of academic integrity are, please visit the webpage at
http://www.albany.edu/undergraduateeducation/academic_integrity.php
As stated on the undergraduate and graduate bulletin, “Claims of ignorance, of unintentional error,
ot of academic or personal pressures are not sufficient reasons for violations of academic integrity.”
Non-compliance with academic integrity standards, will result in the student being reported to the
Dean of Undergraduate Studies Office and receive a lowering of a paper or project grade of at least
one full grade, receive a failing grade for a project containing plagiarized material or examination in
which cheating occurred, receive a lowering of course grade by one full grade or more, a failing
grade for the course, or any combination of these depending on the infraction.
CAREER SERVICES RESOURCES
Whether you are planning for employment or graduate school, take advantage of these School of
Business state-of-the-art professional development resources (access them using your UAlbany
email address): (1) Vault Career Intelligence system; (2) VMock resume critique system, and (3) Big
Interview practice system. More details are here.
BITM 215 — Information Technology for Business — Fall 2019
Professors: Pranay Jinna, Giri Tayi, Eliot Rich
Course Manager: Ethan Sprissler
Section Number: 2677 Tues/Thurs 1:15 PM — 2:35 PM LC 18
Course Pre-requisite: Sophomore Standing
Professors: Pranay Jinna, Giri Tayi, Eliot Rich
Course Manager: Ethan Sprissler esprissler@albany.edu
Course Managers
Office Hours: Tuesdays and Thursdays, 4:00 — 6:00 pm office BB 318
Course Managers
Office: Business Building (BB) #318 (Course Managers Office)
Contact: If you have any concerns or want to arrange a meeting, please speak to the
COURSE MANAGER in his office during office hours. Please refrain from
contacting the Course Manager via e-mail unless there is a medical emergency, a
situation which may prevent you from taking an exam, or if there will be an extended
period of absence.
Credits: 3
Required Materials: 1. iClicker (any version) — if you buy used, make sure that the previous
owner de-registers the iClicker AND ONE (1) of the following:
2. Exploring Microsoft Excel Comprehensive with MyLab IT package:
ISBN: 9780135825280 OR
3. MyLab IT with Pearson eText for Exploring Microsoft Office 2019
ISBN: 9780135402467
This includes the material for Excel; the most important aspect is the digital access code for
MYITLab; this is where all of your homework will be submitted. The physical copy of the text
is not necessary as there is an e-text option available; however, success in this course will
require reading the textbook. E-texts are less expensive; however, many students report that
the e-text is much more difficult to work with and many do not read it. Please keep this in mind
when you select your textbook option. You may share a text book, but you definitely need
access to a text, but everyone will need his or her own access code.
The publisher has set up a web site for this course where you can order the text directly from the
publisher: http://www.pearsoncustom.com/ny/ualbanycis/ . If you wish to purchase the eText
and an Access Code for MyITLab or just an Access Code for MyITLab, follow the directions at
the end of the syllabus for registering for MyITLab.
Prerequisite(s): None
Learning Objectives:
Understanding of the role of information systems in business.
Understand databases and learn to write simple queries in SQL.
Acquire an intermediate to advanced understanding of Excel.
Understand basic concepts and terms from computer programming and scripting using macro
creation utilizing VBA.
Pe Ne
Course Description:
This 3-credit course covers the role of information systems in business, including software applications,
business analytics, e-commerce, and cyber-awareness. Development of spreadsheets is emphasized, including
elementary scripting and computer programming concepts. Emphasis is placed on acquiring an intermediate to
advanced understanding of Excel and SQL, the goal of which is to prepare students for work as a data analyst or
in any number of business fields which require compiling and sorting a large amount of data.
Attendance and iClicker questions:
ATTENDANCE IS MANDATORY. In order to avoid confusion, “mandatory” means you are required to
attend. There will be a maximum of two allowed missed classes. This includes medical and/or family
emergencies. In other words, a student may miss two classes without penalty. This does not mean a student
may miss two classes IN ADDITION to medical or family excuses. If a student skips two classes and then
requires additional time off, EVERY ABSESNCE must be documented or will receive a penalty for all excuses
beyond the second. The best way to avoid penalties is to plan on attending every class this semester. If there is
a long-term medical reason keeping a student away for more than two classes, the student must speak with the
professor as soon as possible and documentation must be provided. Again, this does not mean that a student
can skip two classes AND attempt to use a medical excuse. In this case, any days not covered by the
documentation will be considered ‘missed.’
Student Athletes that miss class due to games/matches/meets will not be penalized. However, before each
absence the Course Manager must be notified by email.
Late arrivals and early departures from class are rude and disruptive for everyone. If you must arrive late or
leave early, please take a seat in the back of the lecture center.
There will be several iClicker questions per class period, beginning in September. These questions will refer to
material in the lecture, as well as provide possible test questions. You may miss two days of clicker questions
without penalty. For every day of iClicker questions you miss after the ‘free’ two days will reduce your final
grade by 20 points.
Example: missing three days will cost 20 points off the final grade, four days will cost 50 points.
Medical excuses DO count towards the 2 allowable missed classes. In other words, you are not able to skip
two days AND still receive credit for missed days, even with a medical excuse. If you miss two classes
without a medical excuse, then provide an excuse for a third day, you will still have missed more than 2 days of
class and therefore will be subject to penalty. The only exception is a documented chronic medical condition,
where more than two consecutive days will be missed. All medical excuses must be documented with a note
from the on campus medical center.
Homework Assignments:
Twelve (12) Excel homework problems have been assigned and are located on MyITLab. These assignments
are currently “hidden” and will be made available when we arrive at the appropriate point in the course.
Completion of each assignment on the computer will help you learn the course material. Instructions for
completing each assignment will be available on MyITLab. Your homework assignments must be submitted
on-line, through MyITLab.
This semester you will be able to submit these assignments 2 times; you may submit the first time, view your
score and identify which steps you did incorrectly and then correct them and resubmit. The final score for each
assignment is THE AVERAGE of both submissions. This is intentional. The lower first score will not be
deleted so that your average will be higher. The final submission of these assignments is due at 11:00 PM on
the posted due dates. No late submissions will be accepted, no exceptions.
Point Totals:
e 180 points: 45%: 12 Excel homework assignments, each 15 points, completed through MyITLab
e 210 points: 52.5%: 3 multiple choice exams: 70 points each
e 10 points: 2.5%: Class Participation (based on Clicker Response)
400 TOTAL POINTS
Grading:
Your final grade in this class will be based on 12 Grader homework assignments worth 15 points each, three
exams worth 70 points each and class participation of 10 points. Each counted Graded Homework assignment is
worth 15 points (total of 180 points) and the three Exams are worth 70 points each (total of 210 points). Class
participation counts for 10 points. Altogether, this brings us to a total of 400 possible points. The chart below
specifies the minimum number of points for each letter grade category.
Final grades will be assigned as follows:
Re oe)
(OP
NOTE: This does not take into account attendance penalties or extra credit options. /f you have 362
points, but you missed more than two classes, your final grade will be lower than this chart indicates.
All Grader Homework scores will be available on the MyITLab site. As you submit each Homework on the
MylITLab site, that assignment will be automatically graded, and you should be able to see your grades in the
gradebook area of the site. The Exam scores and any extra credit quizzes I decide to give will be posted on
Blackboard under the ‘Announcements’ section.
TO FIGURE OUT YOUR CURRENT, BEST-POSSIBLE GRADE AT ANY POINT IN TIME: sum all
the points that you have missed and subtract that total from 400. Using the chart above, you should be able to
determine the best possible grade you may achieve before taking into account extra credit or attendance
penalties.
Academic Integrity:
This issue is taken very seriously at the School of Business and in BITM 215. We want to encourage you to
take it seriously as well, and avoid any temptations, errors of judgment, or other weaknesses that would put you
at risk. Therefore, please be clear on the following expectations.
We assume that all work done for credit in this course will be the result of your own efforts. Anyone who gives
or receives unauthorized assistance in the preparation of graded course work will be subject to disciplinary
action, which will include failure in the course (BITM 215) and possibly expulsion from the University.
We encourage students to be able to learn from each other in BITM 215. The following describes the difference
between unauthorized assistance and the collaborative learning that I encourage. Collaborative learning is
different than collaborative work. The former is encouraged, the latter is subject to penalty. To work
collaboratively means to push each other’s boundaries with regard to the skills and knowledge of the course. It
may be accomplished through examples and illustrations that aid a classmate in understanding challenging
material. With respect to collaborative learning, the distinguishing point you must be clear about is that
collaborative learning must end when you are producing your to-be-graded work.
Should you believe you are wading into what may be a grey area in the distinction between collaborative
learning and unauthorized collaborative work, we strongly advise you to err on the side of caution. Ultimately
it is the instructors in BITM 215 who decides on matters of academic integrity in this course, and not the
student. The consequences of breaches of academic integrity, or errors in judgment that lead to breaches of
academic integrity are severe and will include failure in BITM 215, and possibly expulsion from the University.
In BITM 215 the following are considered Integrity Violations; if you commit any of these actions, we will file
an academic dishonesty violation with the Office of Conflict Resolution & Civic Responsibility and fail you in
the course.
1. Exams - Any act of Academic Dishonesty associated with an exam will result in failing the course,
examples of Academic Dishonesty include (but are not limited to):
a. Talking during an exam/quiz
b. Copying another student’s answers during an exam/quiz
c. Using any electronic aid, such as a computer, smart phone, translator, pad, tablet, etc. during an
exam/quiz
d. Using cheat sheets, information written on clothing or body parts, other written material during
an exam/quiz.
2. Homework Assignments - The following are examples act of Academic Dishonesty with respect to the
Grader Homework assignments; the penalty for cheating is failure in the course:
a. Paying another person to do your assignment.
b. Having a tutor work with you on a graded homework assignment (this does not include practice
exercises).
c. Copying any data from a file posted on the web, or any external source, and pasting that data on
your worksheet or data base, and submitting it as your work.
Copying another student’s file (or part of a file) and submitting it as your own work.
e. Giving another student your work also counts as cheating.
f. Using homework answers found online, regardless of whether or not you personally
downloaded the assignment, also counts as cheating.
3. In class — using someone else’s iClicker to make it appear that another student is present in class when
they are not actually in the classroom is also considered cheating and 20 points will be deducted from
both the student who is using the iClicker as well as the student who is not in class.
If you commit an integrity violation and subsequently drop the course, after the drop date, the registrar will
reinstate you in the course, and you will receive an appropriate failing grade. In addition to the above noted
penalty, we will file an academic dishonesty violation with the Office of Conflict Resolution & Civic
Responsibility. Generally, even a student with no prior disciplinary record may face suspension from the
University for a Minimum one semester, or longer in aggravated cases.
Downloading Files: (These steps are required each time you download a file from MyITLab)
When you navigate to the MyITLab site and log in, you should then navigate to which ever assignment you are
ready to complete. Select that assignment and a dialog box will open. Select Download Files, and another box
will open. You may download the ZIP folder with the Excel/Access file and the Instructions. These
Excel/Access files will have a name such as:
e Exploring e01_Grader_EOC.xlsx (Excel Grader 1 End of Chapter)
At this point you should open the file, then go to the File Tab and select Save As. A dialog box will open and
you should change the file name to something that will distinguish it as your file, such as:
Sprissler_Excel_Grader_1.xlsx or a name designated in the directions. Then select a location to save the file
in, such as the S drive on a public campus computer, a flash drive, etc. Close all the files (handle the directions
files any way you want). Then open the application file (Excel or Access Grader that you just renamed and
saved) and do the assignment.
When you have completed the assignment, save the file, close the file, navigate to the MyITLab site and upload
our submission in the Course Content area.
MAKE SURE THAT YOU ARE UPLOADING THE CORRECT FILE! DOUBLE CHECK THE
NAME OF YOUR FILE BEFORE YOU UPLOAD!
If you are on a public computer (Library, user room, etc.) delete your file off the desktop/My Documents
(you may save it to the S Drive or a flash/thumb drive) and log off the computer.
Hardware & Software requirements to complete the coursework:
1. Access to a computer with MS-Excel 2016 installed, either by itself or as part of Office 365. You must
use a PC (not a MAC) for the Grader assignments. It is advisable not to use a computer with a foreign
operating system, such as Chinese, Japanese, Korean, Dutch, etc.
2. You are expected to complete the Hands-On Exercises in the Excel text. These exercises require student
data files (Hands-On files) that can be downloaded from the publisher’s web site; these files (Hands-On)
are also posted on Blackboard.
3. Ifyou do not already own Office 365, there will be a link provided on Blackboard to the University
agreement that will allow you to download the software for use while you remain a student at the
University.
Help:
Prior to seeking help for a topic, you should have already completed the corresponding Simulation
and/or Hands-On Exercise in the textbook for that topic. If you have not completed the appropriate Hands-
On Exercise, the TAs (and Course Manager) will be unable to help you. You MUST demonstrate that you
have made some effort to learn this material. TAs are available for help with understanding the material
covered on the homework; they can be found on the 1“ floor of the New School of Business building, room 320.
You are strongly advised to go see a TA as soon and as often as you need help. The TA’s are there to help you
understand HOW to complete problems, not give you the answers; if you did not understand a specific
function or topic in Excel, we will work with you so you can understand that area, but we will use files other
than the Grader Homework file to explain the procedures. You will learn the Excel and Access material by
completing the Hands-On Exercises. The TAs’ office hours will be posted on Blackboard by the end of the
second week of classes.
Schedule: The following is a general plan for the course. Deviations may be necessary.
Class # | Date Topic Additional Info.
1 8/27 | Introduction with Course Manager Create MYItLab account
2 8/29 | Introduction to Excel (Pranay Jinna) Homework 1-4 available
on 8/29; due 9/20 at 11:00
pm EST
3 9/3 _| Formulas & Functions
4 9/5_| Formulas & Functions
5 9/10_| Charts
6 9/12 | Datasets & Tables
7 9/17_| Business Analytics*
8 9/19 | Professional Services Industry Presentation Homework 1-4 due 9/20
(PwC) at 11:00 pm E;
9 9/24 | Exam 1 (35 Minutes) Bring ID and Pencil! |
10 9/26 | Subtotals, PivotTables & PivotCharts (Giri Tayi) HW 5-8 available 9/26;
due 10/18 at 11:00pm
EST
11 10/1_| What-If Analysis
12 10/3_| What-If Analysis
13 10/8 | Specialized Functions
14 10/10 | Specialized Functions
15 10/15 | NO CLASS — FALL BREAK
16 10/17 | Statistic Functions HW 5-8 due 10/18 at
11:00pm EST
17 10/22 | E-Commerce*
18 10/24 | Exam 2 (35 Minutes)
19 10/29 | Multi-sheet workbook management (Eliot Rich) | HW 9-12 available 10/29;
due 11/22 at 11:00pm
EST
20 10/31 | Importing Data, Web Queries, and XML
21 11/5 _| Importing Data, Web Queries, and XML
22 11/7_| Collaboration
23 11/12 | Collaboration
24 11/14 | Templates, Styles, and Macros
25 11/19 | Templates, Styles, and Macros
26 11/21 | Cyber-awareness and Ethics* HW 9-12 due 11/22 at
11:00pm EST
27__ | 11/26 | Exam 3 (5 Minutes) Bring ID and Penaill |
28 11/28 | ~~~ No Class — Thanksgiving Break ~~~
39 12/3_| Guest Speaker — William Trevor
30 12/5 _ | Final class ~ Extra credit quiz
Note: Topics “Business Analytics”, Professional Services Industry Presentation”, *E-Commerce” and “Cyber
Awareness and Ethics” are not part of the exam.
Your homework assignments must be submitted on-line,
To register for MyITLab, follow the directions on the MyITLab registration which follow, and the directions for
through Pearson MyITLab.
entering your Student ID into MyITLab which follow the registration directions.
Browser: When accessing MyITLab, the recommended browser is Chrome. FireFox would be a second
choice.
MyLab & Mastering My | TLa b®
Student Registration Instructions
PEARSON ALWAYS LEARNING
To register for BITM 215 - Section 2677:
1. Go to pearsonmylabandmastering.com.
2. Under Register, click Student then click OK Register Now
2 Enter yourisructor's course ID: spi ssler54003, and cick Continue,
4. Sign in with an existing Pearson account or create an account:
+ If you have used a Pearson website (for example, MylTLab, Mastering, MyMathLab, or
MyPsychLab), enter your Pearson username and password. Click Sign in.
+ If you do not have a Pearson account, click Create. Write down your new Pearson username and
password to help you remember them.
5. Select an option to access your instructor’s online course:
+ Use the access code that came with your textbook or that you purchased separately from the
bookstore or
+ Buy access (Access Code & eText or just Access Code) using a credit card or PayPal.
+ If available, get 14 days of temporary access. (Look for a link near the bottom of the page.)
6. Click Go To Your Course on the Confirmation page. Under MyLab & Mastering New Design on the
left, click BITM 215 Section 3965 to start your work.
Retaking or continuing a course?
If you are retaking this course or enrolling in another course with the same book, be sure to use your
existing Pearson username and password. You will not need to pay again.
To sign in later:
1. Go to pearsonmylabandmastering.com.
2. Click Sign in.
3. Enter your Pearson account username and password. Click Sign in.
4. Under MyLab & Mastering New Design on the left, click BITM 215 Fall 2019 Section 2677
to start your work.
Entering your NetID into MylTLab.
Sign into MylTLab and select Course Home. Select Getting Started. Then Click Set Time Zone.
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11
University at Albany, School of Business,
BITM 330 Improving Business Performance with Information Technologies
Fall 2019
Call#1002 (LC 24) and Call#6853 (LC 23)
This is a three-credit course.
Pre-requisites: BITM 215, AMAT 106, and AMAT 108, or equivalent courses
Lectures are Tu/Th, but, please follow the syllabus for the weeks when the Lab is scheduled and
on those weeks no Thursday class will be offered.
Labs are required; please attend ONLY the Lab according to YOUR LAB day and time.
Instructors:
Saggi Nevo Jakov (Yasha) Crnkovic
Office: BB393 Office: BB391
Office hrs. (until 9/30/2019) Office hrs. (from 10/1/2019)
1. Tue. 10:30-11:30 am 1. Wed, 1:00- 2:00 pm
2. Thur. 10:30-11:30 am 2. Thursdays during class times (when lecture is
not offered because of the Labs)
Course coordinator: Ethan Sprissler,
Office: BB318; E-mal: esprissler@ albany.edu
Office hrs. T, R4-6 pm
Please come in person. Do not send e-mails unless it is extremely emergency!
There are four TAs/G As assigned for this courses and they will run Lab sections and conduct their office hrs.
Texts: 1: Kroenke, Auer: Database C oncepts, (printed) and
2. Poatsy: Access 2016 (eBook) bundled with access for working on MyIT Lab, forthe bundle: ISBN:
9780134776972. Do not purchase anything before the first class since the Pearson rep will come to
explain some details and to answer questions!
Supplies: Portable memory or USB Drive (“flash drive”, “thumb drive”) is very useful. It costs less than $10 per
32 GB and you need only <1 GB for this course, so you will have enough room for all your courses on one drive!
We will use mostly Microsoft Access and Excel towards the end of the course. Note: Access files you CANNOT
send via e-mail, please have your USB drives in the Lab every time or use S drive. When visiting TA or professor's
office hrs., bring your file on USB (“flash”) drive!
Software: We will use Excel and Access 2016 (2013 versions will work fine, too). Please use library if you do not
have Access $ on your machine
YOU MAY DOWNLOAD MS ACCESS FREE OF CHARGE, if you have the Windows OS..
e Goto your UAlbany email, look for “Office 365”, and look for the link to download. Microsoft
Access (you may also download other Microsoft products from here).
e Unfortunately, there is not such availability for Macintosh OS at this point.
e All submissions should be in Windows readable formats.
LAB sessions will follow the lectures and discussions. The focus will be in using Access to solve database
management cases. Please DO NOT BRING YOUR OWN COMPUTER TO THE LAB: there is no space where to
put it! You will be able to complete the majority of your individual projects during the LAB sessions, but not all!
Do not expect that TA will show all steps to solve!
IT IS NOT ALOWED TO OPEN AND USE COMPUTER, TABLET OR ANY SUCH A DEVICE INCLUDING
CELL PHONES DURING THE LECTURES (penalty 5 points per oocasion). IT IS NOT ALLOWED TO TAKE
1
PICTURES, RECORD/TAPE THE LECTURES USING ANY KIND OF DEVICE (penalty 5 points per occasion)!
IFYOU DO NOT WANT TO COMPLY WITH THIS REQUEST, PLEASE DROP THE COURSE ON TIME.
COURSE DESCRIPTION
This course covers database theory, design and applications of databases for the business uses. It covers data
modeling and normalization process, database management approaches, database functions and database
administration, followed by the design of database systems for business applications. Students will use Access,
SQL and programming in VBA (Visual Basic for Applications). Experience with database applications is
gained through several individual and group projects. The knowledge gained in classroom students will apply to
create database systems working in the instructional computing lab. Course meets twice a week (once a week in
aclassroom and once a week ina lab). Attendance is required. In addition, professor will have extra office
hours (in his office) every Thursday when there is no Lecture that day.
LEARNING OBJECTIVES:
By the end of the module student should be able to:
Understand the role and importance of database management within organization
Discuss and analyze database based information systems in business
Find end user's role in company IT/IS independently of the role user has in the organization.
To be acomprehensive user of both Microsoft Excel (covered in BITM215) and Microsoft Access
Get a solid base for development database applications in business and accounting
Appreciate the role of database designer and managers
ASSESSMENT. The accomplishment of course objectives will be assessed in class by:
Applying the concepts and software for solving business-like problems in individual homework projects
Developing logical design for VBA projects and database systems
Building small prototypes for decision making in various business applications
Creating a working database prototypes in Access using wizards, macros and elements of VBA.
Linking the current business practices with the theory being discussed in classes
Using the Blackboard and e-mail communications with your peers, and professor to discuss issues and current
business and managerial practices in the related areas
PROJECTS, TESTS AND GRADING:
1. Two MyLab IT projects (<=15 points each, total < =30)
2. Two DB design Projects ((<=15 points each< total <=30). Detailed instructions will be provided on
Blackboard.
Project Topic
1 Access DB Creating a database for a simple application (Capstone 1, MYITLab, autograded)
2 Access DB Creating a database for a business application (Capstone 2, MY TT Lab, autograded)
3VBA-Excel Business Application Development - Excel (submit in Bb)
4 Access Db Business Application Development - Access (submit in Bb)
3. Three on-line tests: up to 100 points each, total<=300 points.
4. MYIT Lab assignments. Up to 105 points for seven MyIT Lab activities (L1 to L7, <=15 for each Lab
activity). Activities are assigned on MY ITLab and auto-graded by the system. To get the full credit (15
points per activity), you need to score 85% or more for the activity, and if scored less it will be reduced
number of points.
5. MYIT Lab simulations. Up to 35 points for seven simulations (<=5 for each simulation). To get the full
credit (15 points per activity), you need to score 85% or more for the activity, and if scored less it will be
reduced number of points. Y ou should do this BEFORE the related Labs, so that it can instruct you how
to do the Lab. No points for simulations if it is done after the Lab deadline.
EXTRA POINTS
Class attendance is your obligation. TA will check it every time for the Lab and instructors will check attendance
using mini quizzes. Each successful mini-quiz will eam one extra point, with the total of at least 10 points.
2
Negative points
1. Negative points may be applied for disruptive behavior in the classroom or in the Lab (5 points per occasion)
2. Forall projects and all MyITLab activities (L1-L7, simulations), there will be a grade penalty. Submit your
projects on time! Penalty for being late is 20% per day, and it is automatically deducted in the auto-grader.
3. We encourage students to attend and take acvantage of the labs. This is the time we have allocated to assist
you more directly with your issues. Please, use this time wisely! Missing Lab session (unless acceptable
reason) leads to penalty of 5 points per occasion.
FINAL GRADING:
Towards the end of the semester there are NO extra points, and NO extra work (“I will do anything” and similar
“stories”). Also, there is no re-grading of any previously submitted and graded material! From max of 500 points
(actually student can eam max of 510, but grades are based on 500), 470 points is the minimum number of points for
anA. For the other grades, please see the table below. There are extra points making the total higher, and because of
that, no calculation for the % matching will occur: please just use the table of points.
Table for grades:
Grade Min number of points for the grade (please notice that the intervals are different)
A 470 or above
A- 460
Bt 450
B 440
B- 420
C+ 400
[el 380
Cc 360
D+ 340
D 320
D- 300
NOTES:
1. Not all material and information will be on the Bb, so please attend the classes (this is not an online course.)
2. Written projects will consist of problem solving exercises and a short discussion. Problem descriptions will be
distributed in class and on the Blackboard. Please follow the instructions on how to submit your solutions. Projects
produced by: using any kind of copying; scanning, cut&zpaste or similar techniques will not be accepted (any
suspicion of cheating will lead to zero points for the project.) Please work individually and keep a copy of your
work in safe place. Y ou will need to upload the project file (or files) to Blackboard.
YOU CANNOT SEND MICROSOFT ACCESS (*.ACCDB) FILE USING UNIVERSITY E-MAIL. ALSO,
PLEASE DO NOT SEND ANY OF YOUR SUBMISSIONS AS E-MAIL ATTACHMENTS! IT IS SLOWING
THE GRADING PROCESS.
Instructor and TAs most likely do not have S-drive access in their offices, so, if you need help with Access, please
have your file on a flash drive before asking for help!
3. Please, do not be late with projects and homework assignments. It means fewer points. Please note that this
MUST be enforced based on the grading scheme.
4, Exam and project grades will be posted on the Blackboard or MyIT Lab site. If a student feels that there is a
mistake, the student must visit the professor in person during office hours or by an appointment (NO E-MAIL
CORRESPONDENCE IN THAT MATTER). There will be no RE-GRADING or “DISCUSSING” the project
or test grade after the next project is due, and it WILL BE STRICTLY REINFORCED.
5. Exam (test) dates will not be changed. There are NO make-up tests for whatever the reason may be, except
documented medical reasons (please organize your other obligations accordingly, do not plan trips and do not
schedule anything on those three test days).
6. The basic knowledge of Windows operating system, Intemet, Word and very good level of Excel programs is
assumed. Knowledge of Access is not needed (we will start from the beginning).
7. CHEATING (even attempted) INANY FORM WILL NOT BE TOLERATED. Individual will fail the exam,
project or entire course (zero points for the exam or project or even a letter grade E for the entire course) and will be
3
reported to School officials for further actions. Do not cheat when submitting MyIT Lab assignments: system will
“get you” and you will be dismissed from the class with the grade of E and reported to the University authorities!
8. If there is a problem connected with this course, please contact your professor as soon as possible using the e-
mail, or in person during office hours or before the next class.
Tentative topic schedule
# date Activity Description Assignment Due
1 8/27/2019 | Lecture | Organization of the course. Introduction (Ch.1)
Introduction to Access. Tables and Relationships in Access
2 8/29/2019) Lecture (discussing features with readymade database)
3 9/3/2019 | Lecture | Queries (QBE) in Access. Reports and simple Forms
4 9/5/2019 | Lecture The Relational Database Model (Ch. 2)
5 9/10/2019 | Lecture Normalization (Ch.2)
No LC
6 9/12/2019 Lab Lab: L1, L2
7 9/17/2019 | Lecture Normalization exercises / Exam 1 preps
No LC
8 9/19/2019 Lab Lab: L3, L4 L41, L2
Exam 1 (on line, <= 30 minutes). Student can start it anytime between Noon and 6 pm. Be
9 9/24/2019 a ee .
sure to have reliable Internet connection, once started you need to finish in only one session!
No LC
10 9/26/2019 Lab Lab: P1, L5 L3,L4
11 10/1/2019 | Lecture Data Modeling (Ch. 4)
12 10/3/2019 | Lecture Entity-Relationship Model (Ch. 4)
13 10/8/2019 | Lecture Database Design (Ch. 5) Controls/Objects in Access
No LC
14 10/10/2019 Lab Lab: L6, L7 P1,L5
10/15/2019 University Fall Break
15 | 10/17/2019 | Lecture SQL (Ch.3)
16 | 10/22/2019 | Lecture SQL (Ch.3)
No LC
17 10/24/2019 Lab Lab P2 L6, L7
18 | 10/29/2019 | Lecture Exam 2 preps
Exam 2 (on line, <= 30 minutes). Student can start it anytime between Noon and 6 pm. Be
19 | 10/31/2019 4 eck ‘
sure to have reliable Internet connection, once started you need to finish in only one session!
20 11/5/2019 | Lecture Database administration (Ch. 6)
21 11/7/2019 | Lecture Computer Programming Concepts (VBA text)
22 | 11/12/2019 | Lecture Designing business application in Excel
No LC
23 11/14/2019 Lab Lab P3 P2
24 | 11/19/2019 | Lecture Designing business application in Access
No LC
25 11/21/2019 Lab Lab: P4 3
26 | 11/26/2019 | Lecture Intro to DW, Business Intelligence Systems, and Big Data (Ch. 8)
27 12/3/2019 | Lecture Exam 3 preps
28
12/5/2019
Exam 3 (on line, <= 30 minutes). Student can start it anytime between
Noon and 6 pm. Be sure to have reliable Internet connection, once started
you need to finish in only one session!
P4
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
MGT 4Slw
Strategic Management
2019-20
3 Credits
This is a writing emphasis course!
In order to receive credit as a writing course you
MUST earn at least a C grade.
_ Table of Contents
Prerequisite; Bulletin Description; General Course Structure ... P. 3
Professor Contact Data ... P. 3
Course Website ... P. 3
Ethics; Diversity ... P. 4
Course Objectives ... P. 4
Required Materials:
Text — eBook... P.5
Analysis Software, Performance Scorecard ... P. 5
Attendance:
Attendance Policy ... P. 5, 6, 7
Opportunity to make-up missed classes ... P. 7
Semester Project
Project Overview and CAUTION ... P. 16
Writing the Professional Summary of the Semester Project ... P. 16 - 19
Checklist for Professional Summary ... P. 20
Y our team of professors who will assist every person ... P. 21-22
Teams:
Team Overview ... P. 8
Team Purpose ... P. 8
Team Responsibilities ... P. 8, 9
Team Officers ... P. 9
Extra Credit for Team Officers ... P. 9
Exercises (Strategy/Investment & Debate exercises):
Overview... P. 10
Team Assignments ... P. 10
Who MUST participate ... P. 10
Who Votes... P. 10
Voting Rules... P. 11, 12
Scores ... P. 11, 12
Specifics of Strategy/Investment Exercise... P. 24-26
Specifics of Debate ... P. 27
Grading:
Final Grade ... P. 6
Maximum Points by Leaming Activity ... P. 7
Team Activities... P. 8,9
Investment & Debate Activities ... P. 10, 11, 12
Semester-long Case Study ... P. 14
Exams... P. 14
No Retests ... P. 15
Extra Credit ... P. 15
Essays ... see website
Final Exam ... P. 15 (NOT A RETEST)
Peer Evaluation |
Peer Evaluation ... P. 7, 8
Peer Evaluation Form ... P. 29 €€ — Deta
d give to Professor, at end of semester !!!
Outline of text book chapters ... P. 30
Outline of Class Dates & Assignments
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
Coordinator: Dr. Van Ness, Office: BB 341
(RVanNess@Albany.edu)
Office Hours: Open Door Policy or by appointment
Department Secretary: Melanie Lawyer-Hoop BB308 Phone: (518) 956-8331
Professors:
Prof: Moore
Prof. Muller
Prof. Downey
Prof. Iyer
Dr. Hughes
Dr. Van Ness
Course Website: www.albany.edu/faculty/vanness € all in lower case
Prerequisite: Senior standing in the School of Business and permission of the Office of
Student Services.
Bulletin Description:
“This capstone course develops an overall management viewpoint and
integrates various specialized functions such as Marketing, Finance,
Accounting, Management Information Systems, and Human Resource
Management. Topics include industry analysis, global competitiveness,
international management, strategies for adjusting to the social, political,
and economic environment, approaches for developing and implementing
strategic plans in organizations, managerial values and ethics, and social
issues in business.”
Course Structure and Objectives:
Structure: This three-credit capstone course is divided into distinct segments.
These include a traditional Lecture-Segment and a student A ctivity-
Objectives: oe
(1) Lecture-Segment learning objective:
To broaden your understanding of strategic management concepts,
corporate reporting requirements (including Sarbanes-Oxley), and
provide you with the necessary “tools” to effectively research and
evaluate corporate performance. The primary focus of this course is less
about new concepts and more about refining and solidifying what you
have already learned.
Ethics:
(2) Activity-Seqment learning objective:
> To enhance your research ability
> To sharpen your critical thinking skills as you synthesize, analyze, and
evaluate performance data (semester case study)
> To refine your writing abilities
> To provide an opportunity for developing your teamwork and
interpersonal skills
> To develop professional presentation skills
> “Each student can demonstrate the ability to apply analytic skills to the
solution of business problems.”
Ethics and ethical reasoning will be integrated throughout the course. Since
a primary focus of this course is business ethics and ethical behavior it
seems only appropriate that we discuss class behavior in an ethical context.
Quite simply, you should author your own work, give credit when quoting
the work of others, and NEVER copy anything that is copyright protected
without appropriate approval. Of course you understand that test taking
means NEVER seeking unauthorized assistance. If there is ever a situation
in which you find yourself unsure of the correct course of action, please
ASK your professor for guidance.
Reflection of Diversity:
Attendance:
Many classes will begin with a discussion of current events. You are
encouraged to participate by expressing your opinion of the issues. Our
classes are multi-racial and multi-cultural thus you will find this to be a
perfect opportunity to observe reactions to current events from different
perspectives. This course will be rich with new ideas and each session will
be a unique learning experience as well as a model for human respect.
Class attendance is important. Participation and verbal contribution are
crucial to demonstrating your learning in this course. Obviously, if you
are not in class you cannot participate. If you miss 2 classes or the
equivalent by arriving late or leaving early without attending a makeup
class, you will be required to take a comprehensive final exam to
demonstrate sufficient learning. [More on this policy later in this syllabus]
Required COURSE Materials:
4) Textbook: Management Strategy & Performance [ebook]
The book is available only at: https://www.campus-hq.com as an online text along with
several analysis templates including the corporate analysis template called “The Performance
Scorecard” explained in #2 below.
2) Analysis software: “The Performance Scorecard” [PSC]
> The PSC is a copyright protected software package that enables you to analyze
publicly-traded corporations. This software is intended for educational purposes
and is a single user license. If you have any questions about the license restrictions
please ask your Professor. Please read the following carefully.
Software Terms: Your access to copyright protected course materials is granted as a limited time, “single-user” for
educational purposes only license. The software will imbed your full name and unique security code so that no one
else will be able to acquire your work and submit it as his or her own. This embedded code will serve not only to
protect your work but also to indicate your licensing rights to access and utilize the software. The course PSC software
may be copied by you for YOUR OWN USE but MUST NOT BE SHARED. Each person who uses the PSC software
must submit his or her semester project with their unique security/authorization code. The alpha-numeric code
may be found on the top right of the “Target Income-Ratios” tab of the software. Projects that have used the
analysis software can only be accepted if they include your unique security code received during the purchase
process of your course materials.
3) Course website: www.albany.edu/faculty/vanness
4) Other assigned journals and publications: TBA
Grading, Graded Activities, & Guide
Grading:
Grade: Total points you earn divided by 11750
A 96-100% C+ 77-79%
A- — 91-95% Cc 73-76%
B+ 87-90% C- = 70-72%
B 83-86% D 61-69%
B- 80-82% E Below 61%
Caution —- ADVANCED NOTICE
Deadlines on assignments are important in the business world and they are important in this course.
Missed deadlines are costly in business thus they will be costly in this course — grades will be
reduced by 10% for each day that an assignment is late. This will be STRICTLY ENFORCED
and it applies to everyone so PLEASE meet the due dates of your assignments. If you have
questions about this class rule, please ask your professor to explain it again.
ATTENDANCE POLICY AS IT RELATES TO GRADING
PLEASE Read this carefully! ar 7
ATTENDANCE AT WORK IS A REQUIREMENT
AND
IT IS A REQUIREMENT IN THIS COURSE
It is understood that there will be emergencies, conditions, or athletic events that may preclude
your participation in a class, but each class missed translates into a gap in your knowledge. The
more classes missed for whatever the reason, the larger the gap. If you must miss a class, it will
be assumed that you had a good reason, thus doctor’s notes or notes from the athletic
department are unnecessary. You are trusted! However, if you miss more than 2 classes,
and _ have not participated in a makeup class, you must take a comprehensive exam to
demonstrate that you have learned a minimum level of concepts. This is not meant to offend
someone who has missed classes; it is rather to ensure academic integrity and equality.
> ALL ABSENCES ARE CONSIDERED NECESSARY SO NO DOCTOR’S NOTES
OR OTHER LETTERS, PLEASE.
To reiterate:
To ensure academic integrity and equality the following policy is enforced:
If you miss more than TWO CLASSES for ANY REASON and have not participated in a
makeup class YOU MUST TAKE A COMPREHENSIVE EXAM TO DEMONSTRATE THAT
YOU HAVE LEARNED A MINIMUM LEVEL OF CONCEPTS.
Opportunity to make up missed classes:
There will be a variety of opportunities to make up missed classes so the probability of
being required to take the final exam can he reduced. Ask your Professor for details.
If you do not understand any aspect of the attendance policy, please ask your
professor to explain it further.
Primary criteria for demonstrating learning:
In order to eam a passing grade, you must satisfactorily complete ALL projects and
assignments including the class presentation. Y ou may not omit any assignment including the
presentation.
Points Activity
1 4500 Semester Project (Case Study — Corporate Research)
2. 4500 2Exams: Two Intra-semester Exams plus a Final Exam
3. 900 3Strategy/Investment Exercise (Team Credit)
4, 1500 4Super Bowl Debate (Team Credit)
5. 100 5Evaluation by your team members [Peer Evaluations]
6. _250 ®Two Strategy Essays
11750
Meaningful class participation is expected of everyone; HOWEVER, students who contribute to
the class discussion above and beyond the minimum threshold will be awarded bonus credit.
1 Semester Project: See pages 13 and 16 through 23.
2 You must take the two intra-semester exams, but you may be exempt from the final. If you are eligible for exemption
from the final exam the score on your first two exams will be converted to the equivalent of three exams by dividing the
scores you earned by .6666. If you have questions, please ask your professor.
Ixercise: Complete details on Pages 10 and 24-28
4 Debate” Complete details on Pages 10-12 and 29
5 Peer Evaluation: How well your team thinks you performed. (Did you make a meaningful contribution to the
team?)
© Essays that do not meet written specifications will be returned to students. Students will be given seven days to rewrite
bmit for a grade change during the fall and spring semesters. During the summer students will be given two days
because of the compressed semester. Each essay should be as long as you believe is necessary to do a good job. Essay #
1 should identify and discuss 10 financial ratios. Explain the ratio, how is it used, what is its value, how is it
computed, etc, Ask your professor if you have questions about this essay. Essay # 2 should identify and discuss
interesting corporate decisions and behaviors for your target and benchmark companies. BE SURE TO PUT A
"CREATIVE" AND PROFESSIONAL LOOKING COVER PAGE ON YOUR ESSAYS. See page 15
1. Graded Activities:
Teams
I) Teams:
The class will be divided into six (6) teams.
Y our team will be expected to elect a President, Vice President, and Secretary.
These OFFICER positions have VERY IMPORTANT responsibilities.
Each officer will be rewarded with extra credit if he or she performs to the
expectations of his or her team and to the expectations of the professor.
Job descriptions for each officer are provided below.
What is the purpose of the Team?
Four important objectives of the TEAM:
(1) To provide you with intellectual, technical, and creative assistance as you
work on your semester project and other "graded" class assignments
(2) To provide you with another opportunity to practice your abilities of
persuasion and your verbal and written communication skills.
(3) To assist you in refining your critical thinking skills by questioning and
challenging you to explain your thinking and reasoning.
(4) To provide you with the opportunity to make a significant contribution to the
class debates and earn a grade commensurate with the team's success.
What does the Team do?
Y our Team will be expected to meet at least once weekly, and it is the responsibility of the
President to organize the meetings. The secretary will document the meetings including the names
of those in attendance and those absent. The first term secretary will submit this report to the
Professor at the halfway point in the semester and this will be the basis of assigning the bonus
credit to the Secretary, the Vice President, and the President. A similar report will be due from the
second term secretary at the end of the semester.
Teams will:
Teams will be assigned specific activities. These will include but are not limited to:
(1) The group culture exercise
(2) Preparation for the Merger Exercises
(3) Preparation for classroom exercises
(4) Preparation for the exams as a study group
(5) Assisting each other with individual semester project problems
(6) EVALUATE the contribution of each other member of their team (see pp. 30-31)
Teams are expected:
Team members are expected to attend the meetings agreed upon by the majority.
¥ If you are consistently unable to attend meetings, please notify the Professor immediately.
v You will be assigned to another team. Do not wait because if you routinely miss team
meetings it will affect your course grade.
v Your team is extremely important to you. If you have any difficulty with the team you are on,
please see your professor immediately so that you can be reassigned.
Team Officers:
Each Team will elect three officers. These will include a President, V ice President, and a Secretary.
The term served by each officer will equal approximately % the course semester. If an officer
serves for more than one term in the same position, she or he will be eligible for double credit. If
an officer serves in one position for one term and then serves in another position for another term,
he or she will be eligible for credit as assigned to each position. For example if the President
completes the term she or he will be eligible for 200 points and then if he or she serves as Vice
President, he or she will be eligible for an additional 150 points. A gain, the semester will be divided
into two terms and officers will serve accordingly.
The President will be responsible for organizing and supervising the meetings. The President will also be
one of the “debaters” for the class debates. The President will also be responsible for counting and
organizing the votes at the class exercises.
Pres.: Extra Credit: 200 Points
The Vice President will function as the President if the president is absent and/or function as the Secretary
if the Secretary is absent. The Vice President will be responsible for assisting the president in organizing
the meetings and the VP will be part of the class exercises.
VP: Extra Credit: 150 Points
The Secretary will record the discussions of the Team meetings and take attendance (recording who was
in attendance and who was absent). The secretary should specifically name each individual making a
contribution to the meeting and state the nature and context of that contribution. Significant contributions
by individuals can lead to additional bonus credit for that student. If you are unsure of how to document
your report please refer to the guide on the course website. The 1% term secretary’s report will be submitted
at the halfway point of the semester and the 2™ term secretary’s report will be due at the end of the semester.
The Secretary is also expected to participate alongside of the President and Vice President in the class
exercises.
Sec.: Extra Credit: 250 Points
2. Graded Activities:
Class Exercises
The Class Exercises:
Overall Structure:
Teams will participate in two major class exercises: Investment Exercise and a Super Bowl
Debate. ALL TEAM MEMBERS MUST PARTICIPATE
The class will be divided into six discrete teams and numbered 1 through 6.
GREAT SUPER BOWL DEBATE
2.
a,
Each team elects three officers (President, Vice President, and Secretary) for one half of the
semester. Elections are held again for the second half of the semester. Officers who are serving
in the first half of the semester can be reelected for the second half if the Team chooses to do
so. Although every team member is expected to participate in each exercise, any officer who is
absent will lose their extra credit for their role as an officer.
Officers will take the lead, but everyone should feel
free to express an opinion.
10
The Class Votes AND the Professor Votes:
All students in the class EXCEPT THOSE WHO ARE MEMBERS OF EITHER OF THE EXERCISE TEAMS
will vote on a grade to be assigned to each participating team. Votes will be tallied by team and
averages computed. The Professor will collect all the ballots and randomly audit the tabulations
by the team Presidents.
Balloting will be confidential and by paper vote. Ballots will be tallied and averaged by each
team's President or other officer.
The Exercises are an important, graded class exercise.
Strategy/Investment Exercise:
A perfect score is 900 points this exercise. Both the class & the Professor will vote
Super Bowl Debate:
A perfect score is 1500 points. The class will vote & the Professor will vote
Voting is confidential and should be taken very seriously.
Voters should consider: Did the teams stay TOPIC focused as described below? Did the team
appear to have done adequate research? Did the team appear prepared in other ways for the exercise?
Was the team convincing? Did the tam AVOID READING SCRIPTS? Was the team interesting or
boring? Was the team creative?
Strategy/Investment Activity: Rules and Timing:
Super Bowl Debate
Exercise Points
Achievement numbers as shown in Table 1 will be assigned to each activity.
Achievement # for the SUPER BOWL DEBATE activity
Achievement will be assessed on a scale of 1 to 10
1-5 = Completely unacceptable | tabier |
6= Contributions were poorly considered or sloppily expressed
7 =Contributions were adequate (met the low end of minimum expectations)
8= Contributions met the high end of expectations. They were carefully considered and
clearly focused.
9= Contributions significantly exceeded expectations. They were carefully considered,
clearly focused, and thought provoking. Excellent!
10 =Contributions were shockingly profound and insightful. They reflected surprisingly
creative (out of the box) thinking — (Fantastic!!!)
Each team member will vote and then hand their ballot to the team president. The
president will add the total value for all votes and then divide by the number of voting
members. Student voting counts for half the total grade the team will earn. The other
half will be from the professor’s vote.
For example: if the ballots were scored by individual voters as 7, 8, 9, 10, 8, 7. The total
would be 7+8+9+10+8+7 =49. 49 would then be divided by 6 voters for an average score
of 8.1667. 49/6 = 8.1667.
8.1667 then would be converted to the score of 613 points on the 750 points available.
Class vote:..... x £81667 = 613
x? =?
s evseveise613 +?
Ss If you have any questions about the grading format,
please ask the Professor.
12
3. Graded Activities:
Project Demonstrating Excellence (Semester Case Study):
The Case Study Research is a semester-long project; hence it is
referred to as your semester project. It |S NOT a “Paper”!
Please do not forget your Case Study is a semester long project.
immediately! Details will be provided during the first class. You will select a publicly traded
corporation (referred to as your “target company”) and become an EX PERT on this company.
You will assemble a database of financial and non-financial information from and about your
target company. Y ou will study its industry and identify the unique factors in this industry that
may influence your target company’s performance. You will also create a database of information
related to a “benchmark company.” A benchmark company is a strong and successful competitor
of your target company.
Once all the data are collected you will examine your target company’s performance in the
context of its industry. You will also compare the target company’s performance to its performance
of the preceding year and to the performance of the benchmark you have chosen. The comparison
will involve a very specific method detailed in your textbook and explained in class.
After you have completed your research and evaluated your target company (use the
Performance Scorecard analysis software to organize your data), you Will write a 50-
page (or more) PROFESSIONAL SUMMARY of your research and your conclusions about the firm's
performance. The page count DOES NOT include the Cover Page, Table of Context, Citations, or
the Appendices.
4. Graded Activities:
Exams:
There will be three exams, two within the semester, and one final exam. Y ou may qualify for an
exemption from the final exam. Y our professor will provide additional details. If you miss one of
the semester exams you will simply make it up during the final exam period. (All make up exams
will be given during the final exam period.)
Missed Exams:
If you miss an exam you may take a makeup exam during the final exam period. Since anyone
taking a makeup exam will have the benefit of extra study time, some questions might transcend
specific points in the semester. If you do not understand this or anything else, ASK YOUR
PROFESSOR. The Final Exam is divided into two parts. Part one will be "primarily" equivalent
to exam one, so if you miss exam one, you will simply take Part one of the final. (Of course, it
will not be exactly the same exam and may contain some questions from test two). If you miss
exam two during the regular semester, you will simply take part two of the final which will be
"primarily" equivalent to exam two. If you are required to take the entire final exam, you will take
parts one and two plus a multi-part essay.
Missed exams will be graded as Zero and will adversely affect your course grade so please
try to avoid missing an exam and if you do, be sure to take the appropriate part of the final
exam.
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Final Exam:
If you meet specific criteria, the Final Exam will be optional. No exam grades are dropped so if
you take the final exam, it will be averaged into your test scores. This means that the final exam
can lower or raise your class average. Ask your Professor for more details.
The Final Exam WILL NOT replace a test already taken.
To qualify for a Final Exam exemption:
(1) You must have perfect attendance and a passing grade; and (2) not arrived late or left early
(which is distractive to the class and harmful to your learning); (3) If you have missed LESS than
three classes, your professor can decide on a case-by-case basis of whether you must take a
comprehensive final exam to ensure academic integrity. However, missing three or more classes
automatically mandates taking a full comprehensive final exam to validate your understanding of
the course material. Again: if you miss three classes for any reason and have not made up
those misses, you must take the entire final exam. This is not a punishment; it is an effort to
guarantee academic integrity and equality. It is meant to help everyone.
If you are exempt from the final exam the sum of your grades on the first two tests will be
increased. The total will be divided by .6666. If you do not understand this, please ask
your Professor.
NO! RETESTS:
Once an exam has been taken the grade becomes FINAL. [NO RETESTS] So, please study and
if you are not ready for the exam — don’t take it. You can take an equivalent exam during the
final exam period. This is entirely your decision and it will not be counted against you in any
way, shape, orform. THE FINAL EXAM CANNOT REPLACE AN EXAM ALREADY
TAKEN.
5. Graded Activities:
Extra Credit
Extra credit is available in several forms such as:
> Serving as an officer
> Contributing to class discussions and activities in a meaningful way above and
beyond the minimum threshold
> Perfect attendance
> Serving as a Timekeeper at the debates
> Other assignments by the Professor
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6. Graded Activities:
Two Strategy Essays — (Length: As long as necessary)
Essay #1 should identify and explain 10 key financial ratios. How is the ratio computed, how
is it used, what is its value, etc. Ask your professor if you have questions about this essay.
Essay #2 should explain what you have learned while completing your PSC for your target
and benchmark companies. Essays will be graded on a Pass/Fail basis. Failing essays will be
retumed and students are strongly advised to speak with the professor about modifications. These
can be resubmitted within 7 days for full credit consideration. Essays that have not been
resubmitted within this time frame will not be accepted. They will be graded as "0." All passing
essays will be awarded 125 points.
wwerihitiinma €
Professional Summary (PS)
OVERVIEW:
Y our professional summary will be graded in three primary categories:
(A) Technical
— is it constructed exactly as requested?
(B) Aesthetic
~ is it professional in appearance and devoid of distractions and
blemishes? It should not have ink smudges, it should not have a
heading on one page with the related content on another, it
should have a perfectly aligned table of contents, and it should
be, in every sense, an extremely professional “appearing”
document.
(C) Content
— does the content address all the relevant areas of the project
as outlined in the text? Does it demonstrate the ability to think
critically?
15
WRITING GUIDE FOR YOUR SEMESTER PROJECT
Consider your Professional Summary to be an important business report. You need to be accurate and you
need to be clear, complete, and concise. While you should not ramble on and on or overload the reader with
countless facts and figures, you do need to integrate a sufficient number of these to add credibility to your
statements. Consult your Performance Scorecard textbook for additional details.
How long should my PS be? Let the three Cs be your guide (Clear, Complete, and Concise). However, as a
general rule approximately 50 pages are considered appropriate. More than 50 pages is okay.
What should be included in my PS? The PS will be divided into three broad categories (Introduction, Central
Content, and Summary) and these will contain several important segments.
Each category and segment should be clearly labeled. Do not forget to devote an appropriate amount of
time and attention to THE INTRODUCTION, THE CENTRAL CONTENT, and THE SUMMARY. Each of these generic
segments is crucial to a logical and professional summary of your discoveries and conclusions.
This is a very important part of your report and it should stimulate interest and “hook” the reader. In other words,
make the reader want to continue.
> Include a brief history of the company
>» State the names and positions of top corporate officers
>» Identify the members of the board of directors and include:
= Their ages
= Their field of experience
= Are they inside directors or outside directors?
= Board member tenure and Other relevant data
= DO NOT cut and paste data from company site and limit your board discussion in the
introduction to two pages. You may place other board data in an appendix.
>» Indicate why you selected this particular company on which to become an expert.
> How did you select the benchmark?
> Provide some environmental context data (see details about the general and competitive environments in
your Management textbook for guidance)
>» Explain major trends and events in the target's primary industry or industries.
> Give any general information that you believe will stimulate the interest of the reader of your report for
example:
= For example: if the General Electric Company is chosen, the PS would include
introductory information such as: NYSE: GE — Headquarters: 3135 Easton Tpke., Fairfield,
Conn. — Company founded: 1892 — Activities: One of the largest and most diversified
industrial corporations worldwide, GE manufactures products and offers services from
appliances to locomotives and financial services. Stock performance: (State what the
stock has done over the last five years.)
> Give any general information that will be particularly interesting, informative, and/or decision useful to the
reader.
Does the introduction appear long enough?
Does it provide an adequate outline how the data were collected?
>» Is there an adequate outline of the order in which the material and analysis will be presented in the
document?
> Does the introduction effectively capture interest and attention? Why were these two particular companies
selected for study?
Vv
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Central Content:
This is the heart of your report. It should be objective and interpretative. In other words, you will report what
you have observed and then you will interpret what you believe it means for future operations.
The body should be divided into CLEARLY marked sections. The sections should include both a quantitative
(financial) analysis and a qualitative analysis.
The primary focus will be the reporting of your findings. What performance characteristics did you notice and
what do you believe will be the long-term implications of those performance characteristics? For example, if
you are addressing issues of a financial nature, one of the many issues you might identify could be a significant
trend in profitability as compared to the benchmark. If profitability is increasing faster than that of the
benchmark it might encourage expansion or diversification (be sure to address ALL elements in the financial
four as explained in your text.) If you are addressing issues of a qualitative nature, you might comment on how
the company treats its employees or what type of corporate culture exists and make a suggestion of how this
might affect the company’s performance in the future. Be sure to address all the items categorized in
Organizational Citizenship and Strategic Planning in your text.
Do not be wishy-washy. With respect to the performance of your target company, you should express
specific opinions and clear conclusions about what you believe is working well and about what needs to be
improved. Be very precise about how you feel and why you feel that way. While you will be talking about two
companies (the target and the benchmark), please remember that the primary focus (interest) of this
professional summary is the target company NOT about the benchmark company. Specifically, address how well
your target company is doing when compared to the prior year, and address how well your target is doing when
compared to the benchmark.
Use subheadings. (Clearly label paragraphs)
> QUANTITATIVE (Financial) = There are four major elements and each should
be carefully and completely addressed. Each of these should have a subheading as shown in your
Management textbook.
(1) Profit, Equity, and Share Value management
(2) Debt management
(3) Cash management
(4) Asset Management
> QUALITATIVE ANALYSIS = there are two (2) segments to the qualitative analysis and
these include: (1) Organizational Citizenship (Corporate Social Responsibility) and (2) Strategic Positioning.
(4) Organizational Citizenship This segment summarizes your sense of how well the
management is interacting with employees, suppliers, competitors, the general community, and the
government. It contains eleven major elements and you should consider each of these carefully. If you are
unable to find data in a particular area, discuss this with your professor. The Prof may suggest you rate the
category “3” (which really means | do not know) but each 3 rating can reduce the value of your work.
Choose your “3” usage VERY CAREFULLY. LOOK! Be sure to discuss this with your Professor!!! If the Prof
approves, you are fine.
17
(2) Strategic Positioning contains five major elements and each of these should be
addressed. Comment on the each of the following:
1. Vision and Mission
Competitive Advantage
Environment: External
Innovation
Plans and Progress
a ee
Summary:
Connect all of the parts of your professional summary by providing a cursory summary of your
introduction and a cursory summary of your central content section. Then express a
series of opinions and an overall conclusion about the target company’s performance.
Cite specific details (events, facts, and/or figures) to justify each of your opinions. It is
important to include facts and figures in the summary to justify statements and
conclusions. In other words, what conclusions have been drawn about the company’s
performance and why? It is essential to avoid expressing a series of unsupported
opinions or making unsubstantiated statements. The report should be objective and
professional with the appropriate embedding of statistics to instill confidence in the
reader of your report.
Balance is important — your summary should be approximately as long as your introduction.
Conclude with conviction and finality. Remember you are SELLING your point of view
because you believe in the accuracy and importance of your report.
Again, do not hesitate to include details (events, facts, and/or figures) in your summary. What have
you concluded and why have you drawn that conclusion? Y our summary should close with
a statement of your overall conclusion about the quality of management performance.
Please remember that no company will perform well in all categories. There will undoubtedly be
multiple areas where the target has performed well and others where it has performed poorly.
Once all the data are processed and placed in perspective it is easier (not easy) to judge the
target company as a whole.
|
Be sure to read checklist below. Pay close
attention to the Works Cited section.
18
rT FF a & le | 7 = | re
Checklist for your Professional Summary:
Use companies listed on stock the . (Only your professor can grant exceptions)
Pp
Companies (both target and benchmark) MUST NOT HAVE A DEFICIT.
Length: It should be at least 50 pages long and this DOES NOT count the appendix.
The appendix should include ALL worksheets and bar charts from your PSC analysis template. Be sure
that you DO NOT HAVE any unallocated assets, liabilities, or expenses. You MUST include the number of
outstanding common shares on the appropriate line on the balance sheet. In addition to printing ALL the
worksheets from your PSC, you are required to add to the appendix of your report — data directly from
the company's website or an SEC site. You MUST include the balance sheet, income statement, and
statement of cash flows from your target company. You must also include data about the Board of
Directors.
Page number your report (Professional Summary).
Include a table of contents with the appropriate page numbers.
Do not number your cover or first page.
The report (professional summary) should have a spiral binding, preferably metal or sturdy plastic.
It should have a clear plastic cover on BOTH the front and back of the report.
It should have TWO (2) covers: one visible through the clear plastic protective sheet and a second behind
that and on top of the table of contents. The first and second covers should not be identical.
Make sure that your table of contents is not wavy.
Be sure to include your security code. Ss
e This is essential to your grade.
e There is one and only one security code per student.
e Reports with no security code will not be accepted and those with duplicates will be
investigated for copyright violations and plagiarism. Please be careful.
e Your security/authorization code is embedded in the upper right of the target Income-Ratio tab of the
software.
If you have difficulty in locating the code, please ask your Professor for help.
Be sure to include a “Works Cited” page.
Works Cited Page
Every semester project is expected to have a formal Works Cited Page with AT LEAST 10 completely different
sources.
No specific style guide is required you are expected to be consistent. In other words, if you start out
using an APA method, stay with it and do not change to some other method. If you start with the MLA or the RVN
methods, stay consistent.
19
Completely different examples of citing works are below, and you may use these if you wish.
Example of citing method:
Adler, M., (1985), "Ten Philosophical Mistakes," New York: Collier Books.
Augier, M. and March, J. "The Pursuit of Relevance in Management Education," California Management
Review 49(3), 2007: 129-146.
Bradley, B.,"1950 - 1959", American Cultural History, Lone Star College-Kingwood Library, 1998.
Bridgman, T., "Reconstituting Relevance," Managerial Learning, 38 (4), 2007: 425-439.
Brotheridge, C. and Long, S., "The 'real-world' challenges of managers: Implications for Management
Education," | ournal of Management Development, 26(9), 2007: 832-842.
Brown, R., Zeigler-Hill, V., "Narcissism and the Non-Equivalence of Self-Esteem Measures: A Matter of
Dominance?", | ournal of Research in Personality, 38, 2004: 585-592.
Byron, C. and Mcinnis-Bowers, C., "Blending Liberal Arts & Business Education," Liberal Education, 90
(1), 2004: 56-63.
Campbell, W. Bonacci, A., and Shelton, J ., "Psychological Entitlement: Interpersonal Consequences and
Validation of a Self-Report Measure," | ournal of Personality Assessment, 83, 2004: 29-45.
Chester, E., (2011) “Employing Generation Why?”, Lakewood: ChesPress
D'Amato, A. and Herzfeldt, R. "Learning Orientation, Organizational Commitment and Talent Retention
Across Generations," | ournal of Managerial Psychology, 23, 2008: 929-953.
Daniel, C., "How Two National Reports Ruined Business Schools," Chronicle of Higher Education, 56
(12), 2009: 88-89.
Davis, J., “Did growing up in the 1960s leave a permanent mark on attitudes and values? Evidence from
the general social survey.”, Public Opinion Quarterly, 68(2), 2004: 161 — 183.
Duke, C. and Reese, R., "A case study in curriculum evaluation using strategic and tactical assessments,"
journal of Education for Business, 70(6), 1995: 344-347.
Elliott, S., "Selling New Wine in Millennia Bottles", The New York Times: October 10, 2010: 1-2
Engwall, L., "The Anatomy of Management Education," Scandinavian J ournal of Management, 23, 2007:
4-35.
Another Example of citing method:
Anakwe, U. P., Igbaria, M. and Anandarajan, M. (2000). Management practices across cultures: Role of
support in technology usage. Journal of International Business Studies, 31, 653-666.
Bhagat, R. S., & McQuaid, S. J. (1982). Role of subjective culture in organizations: A review and directions
for future research. Journal of Applied Psychology, 67, 653-685.
Black, J. S., & Mendenhall, M. (1989). A practical but theory-based framework for selecting cross-cultural
training methods, Human Resource Management, 28(4), 511-539.
Fernandez, E. R., Carlson, D. S., Stepina, L. P., & Nicholson, J. P. (1997). Hofstede’s country classification
25 years later. The Journal of Social Psychology, 137, 43-54.
Hofstede, G. (1980). Culture’s consequences: International differences in work-related value. Beverly
Hills, CA: Sage.
Hofstede, G. (1991). Culture and organizations: Software of the mind. Berkshire, England: McGraw-Hill.
Hofstede, G. (1996). Cultures and organizations: Software of the mind: Intercultural cooperation and its
importance for survival. New York: McGraw Hill.
Korman, A. (1985). Review of culture’s consequences: International differences in work-related values.
Journal of Organizational Behavior, 6, 243-244.
20
We are y n of Professors.
We are here to assist you.
You can go to any one of us.
We all work together to assist every student in
Strategic Management.
Any student may ask any of these professors for help.
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The cover page should be in color.
The Procter & Gamble Gompany
versus
There is only one
security code
assigned to each
student.
It is crucial to
your grade.
Your name:
Course section #
Pin:
Security code:
PSC
Performance
Scorecard analysis
template must be
accessed from the
Online software
"Security Code" will be assigned by
THE PUBLISHER
23
Sirategy/Investing Exercise
INVESTMENT EXERCISE
15-minute Power Point Presentation
10-minute Q & A period
It is a Graded Exercise (Both students and the Professor will grade the exercise)
24
STRATEGY/INVESTMENT EXERCISE
(27 minutes)
15-minute Power Point Presentation
10-minute Q & A period
2-minute grading period
This objective of this exercise is to focus your attention on the
correlation between management strategies and corporate
performance. You should:
(1) Examine the background of the top management team,
(2) Identify the key corporate strategies, and
(3) Assess past performance and future potential.
It is a Graded Exercise (Both students and the Professor will grade the exercise)
1) Each team will make a 15-minute Power Point presentation to
the class
a. Each Team will be provided with an imaginary one million dollar
investment fund ($1,000,000).
b. The Team will be expected to select a company in which to invest
the money.
c. The Team will make a 15-minute Power Point presentation to the
class using at least which appear in their
Performance Scorecard AND at least
as shown in the Textbook and on the Performance Scorecard.
d. Financial considerations could include such items as:
Beta
Price/Earnings Ratio
Return on Equity
Return on Assets
Dividend Yield
Share Price growth
Current Cash Coverage Ratio
VVVVV
Vv
25
e. Qualitative considerations could include such items as:
Relationship with employees
Customer loyalty
Sensitivity to Environmental concerns
Stockholder relations
The firm’s Vision for the future
The firm’s level of competitive advantage
During the 15-minute presentation, the Team MUST explain
why they believe the ratios they’ve selected are important to
their investment.
VVVVVV
2) After the presentation, the Team will answer class questions
for 10 minutes
VOTING: The class will be given 2-minutes to vote.
All votes are to be strictly confidential.
Each presenting team will keep a daily record of the stock
performance of their selected company and keep a daily log of
how much their $1,000,000 original investment is currently
worth. A// initial transaction costs should be ignored since the
one million dollar original investment should be considered a
net investment.
4) Immediately prior to their Super Bowl Debate, teams scheduled
for that day will report to the class on what their original
i ,000,000 is currently worth. This report will BE GRADED BY
This
exercise is
exhausting
26
The.Great Debate
Rules and Timing:
> (1) Each Team will be allotted 5 minutes to introduce their
company with no interruptions from the other Team.
> (2) Each Team will have 5 minutes to compare and
contrast their company to the other. Emphasize why the
strategy of your company is superior to the strategy of the other
company. FACTS TO SUPPORT EACH STATEMENT should be
provided. There are no interruptions during this period.
> (3) Each team will be allotted 3 minutes to rebut
arguments, criticize the rival company, and/or promote the
strategy and performance of their firm. There are to be no
interruptions.
> (4) Debate teams will be given 2 minutes for private team
discussion before the final 2-minute debate.
> (4) Both teams will have 2 minutes to DEBATE vigorously
for their team and/or against the other. Interruptions are fine at
this point, but blunt weapons are discouraged.
— PLEASE!
Volunteer timekeepers will earn 25 bonus points.
CENTRAL FOCUS OF DEBATE:
Why an investor should invest in MY company rather than
the company of the other team.
27
is on the next page.
Please detach and
give to your Professor
at the end of
the semester.
esent to Professor at end of semester
Confidential
Evaluate each person on your team and then put this form in an
envelope, seal it, and give it to the professor
PEER EVALUATION FORM
Write in the name of the person being evaluated and then put an X in the number column
to signify performance.
See scale below — 1 to 7 with 1 being the worst grade and 7 being the best.
Name 1 2 3 4 5 6 7
Your Team number (1-6):
Ratings:
[1] Did not act like a team member. Aloof and disinterested
[2] Talked about being a team member but made no measurable contribution.
[3] Made some contributions but was inconsistent in willingness to contribute. [4]
Contributed when asked but mostly willing to let others do the work
[5] Met expectations
[6] Exceeded expectations
[7] Major contributor to team’s work
29
“Management: Strategy & Performance” 8" Ed.
Y our textbook addresses crucial issues related to corporate environment, top management
teams (TMTs), their strategy and the associated corporate performance.
CHAPTER 1: Who is running the company and what should they know and do?
CHAPTER 2: What is the business climate and what must firms do to compete successfully?
CHAPTER 3: How do firms add value & whom must they satisfy?
CHAPTER 4: What are the mechanisms for overseeing TMT behavior and decision-making?
CHAPTER 5: What is corporate research?
CHAPTER 6: How can “we” do corporate research and why is it important?
CHAPTER 7: How do “we” research the social side of performance & the impact of TMT’s strategies?
CHAPTER 8: What do “we” need to know to investigate financial performance?
CHAPTER 9: Why do different people assess a firm’s performance differently?
CHAPTER 10: Why are financial reports confusing and how can they be made understandable?
CHAPTER 11: What is a functional tool for standardizing financial reports?
CHAPTER 12: What do all the ratios mean and how can they be used effectively?
CHAPTER 13: What is an easy and effective way of quantifying a firm’s performance?
CHAPTER 14: What is an easy and effective way for reporting a firm’s performance?
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