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ACG 3341-100 CRN 29925 Cost Accounting Spring 2016 – January 11, 2016 to May 6,

ACG 3341-100 CRN 29925 Cost Accounting Spring 2016 January 11, 2016 to May 6, 2016 Online

Professor Information Instructor: Larry Brown, CPA, CIA, CGMA Office: LA 452, Davie campus E-mail: brownl@fau.edu Phone: (954) 236-1159 (Office)

Office Hours/Undergraduate Accounting & CPA Advising Boca Raton Campus, Room FL 407 Davie Campus, Room LA 452 Office Hours/CPA Advising: Tuesday 3:00 PM 6:00 PM (Davie) Wednesday 2:30 PM 5:30 PM (Boca) Thursday 3:00 PM 6:00 PM (Davie)

If this time does not work for you, you can email me and we can set up an appointment. The best

way to reach me is by e-mail.

3341 Appointment” on the subject line; otherwise, I may inadvertently delete your message.

If you e-mail me, either do so through blackboard or place “ACG

Required Text and Materials

Cost Accounting, A Managerial Emphasis, Horngren, Datar, & Rajan, 15 th Ed., ISBN: 978-0-13-342870-

4.

Gleim Cost/Mangerial Accounting, Exam Questions and Explanations, 10-2, ISBN: 978-1-58194-488-4

Information on Blackboard Materials for this course will be available on the FAU Blackboard website (blackboard.fau.edu). You are expected to access the Blackboard website daily to check for syllabus updates, announcements, assignments, and other materials. Not checking blackboard is not an excuse for failure to complete the assignments and exams by the due dates.

Course Description This course is designed to establish a working knowledge of two areas: 1) cost accounting techniques, including job costing, process costing, cost analysis, cost-volume-profit analysis, cost allocation, activity-based costing, budgeting, variance analysis, and transfer pricing, and 2) application of costing techniques to management decision-making.

Course Prerequisites and Credit Hours Prerequisite: ACG 2071 (3 credits)

Note: Unless otherwise indicated, a grade of "C" or better is required for any course designated as a prerequisite.

“According to Florida State Statute 6A-10.033, students must spend a minimum 2,250 minutes of in- class time during a 3-credit course. Additionally, students enrolled in a 3-credit course are expected to spend a minimum of 4,500 minutes of out-of-class time specifically working on course- related activities (i.e., reading assigned pieces, completing homework, preparing for exams and other assessments, reviewing class notes, etc.) and fulfilling any other class activities or duties as required.” The course schedule for this course reflects this expectation of students.

WARNING!!!! Accounting is more than just putting the numbers in the boxes. The study of accounting at the college level is typically rigorous and requires a significant level of dedication.

Students who expect to succeed should be prepared to invest the appropriate amount of time and effort.

Course Learning Objectives After learning this course, the students will be able to

1. understand basic cost accounting concepts and structure;

2. apply cost-volume-profit analysis (CVP) and assist management decision making using CVP analysis including break-even analysis;

3. determine the costs of particular cost objects using job costing, process costing, and activity-

based costing;

4. help planning and control functions in a firm using budgeting and variance analysis;

5. use cost accounting information to help make major business decisions, including special order, outsourcing, add or drop a product, product-mix and equipment replacement;

6. help set transfer prices.

Chapter/Module Objectives

Chapter 1 The Accountant’s Role in the Organization (Course Objective 1: By the end of the course, students will be able to describe basic cost accounting concepts and structure)

By the end of Chapter 1, on a quiz, students will be able to:

1. List the similarities and differences between financial accounting and cost management.

2. Identify the current factors affecting cost management.

3. Discuss the importance of the accounting system for internal and external reporting.

4. Explain the need for today’s cost accountant to acquire cross-functional expertise.

6.

Describe the importance of ethical behavior for management accountants.

7. Identify the three forms of certification available to internal accountants.

Chapter 2 An Introduction to Cost Terms and Purposes (Course Objective 1: By the end of the course, students will be able to describe basic cost accounting concepts and structure)

By the end of Chapter 2, on a quiz, students will be able to:

1. Describe a cost management information system, its objectives and major subsystems, and indicate how it relates to other operating and information systems.

2. Explain the cost assignment process.

3. Define tangible and intangible products, and explain why there are different product cost definitions.

4. Prepare income statements for manufacturing and service organizations.

5. Explain the differences between traditional and contemporary cost management systems.

6. Define and describe fixed, variable, and mixed costs.

7. Explain the use of resources and activities and their relationship to cost behavior.

8. Separate mixed costs into their fixed and variable components using the high-low method, the scatterplot method, and the method of least squares.

9. Evaluate the reliability of the cost formula.

Chapter 3 Cost-Volume-Profit Analysis (Course Objective 3: By the end of this course, students will be able to apply cost-volume-profit analysis (CVP) and assist management decision making using CVP analysis)

By the end of Chapter 3, on a quiz, students will be able to:

1. Explain the features of cost-volume-profit (CVP) analysis.

2. Determine the breakeven point and output level needed to achieve a target operating income.

3. Explain how income taxes affect CVP analysis.

4. Explain how managers use CVP analysis in decision making.

5. Explain how managers use sensitivity analysis to cope with uncertainty.

6. Use CVP analysis to plan variable and fixed costs.

Chapter 4 Job Costing (Course Objective 2: By the end of this course, students will be able to determine the costs of particular cost objects using job costing, process costing, and activity- based costing)

By the end of Chapter 4, on a quiz, students will be able to:

1. Differentiate the cost accounting systems of service and manufacturing firms and of unique and standardized products.

2. Discuss the interrelationship of cost accumulation, cost measurement, and cost assignment.

3. Compute a predetermined overhead rate, and use the rate to assign overhead to production.

4. Explain the difference between job-order and process costing, and identify the source documents used in job-order costing.

5. Describe the cost flows associated with job-order costing, and prepare the journal entries.

6. Explain why multiple overhead rates may be preferred to a single, plantwide rate.

Chapter 17 Process Costing (Course Objective 2: By the end of this course, students will be able to determine the costs of particular cost objects using job costing, process costing, and activity-based costing)

By the end of Chapter 17, on a quiz, students will be able to:

1. Describe the basic characteristics of process costing, including cost flows, journal entries, and the cost of production report.

2. Describe process costing for settings without work-in-process inventories.

3. Define equivalent units, and explain their role in process costing.

4. Prepare a departmental production report using the FIFO method.

5. Prepare a departmental production report using the weighted average method.

6. Prepare a departmental production report with transferred-in goods and changes in output measures.

7. Describe the basic features of operation costing.

8. Explain how spoilage is treated in a process costing system.

Chapter 5 Activity-Based Costing and Activity-Based Management (Course Objective 2: By the end of this course, students will be able to determine the costs of particular cost objects using job costing, process costing, and activity-based costing)

By the end of Chapter 5, on a quiz, students will be able to:

1. Discuss the limitations of using only unit-based drivers to assign costs.

2. Provide a detailed description of activity-based product costing.

3. Explain how homogeneous cost pools can be used to reduce the number of activity rates.

4. Describe activity-based system concepts including an ABC relational database and ABC software.

Chapter 6 Master Budget and Responsibility Accounting (Course Objective 4: By the end of this course, students will be able to help in the planning and control functions in a firm using budgeting and variance analysis)

By the end of Chapter 6, on a quiz, students will be able to:

1. Define budgeting, and discuss its role in planning, controlling, and decision making.

2. Prepare the operating budget, identify its major components, and explain the interrelationships of the various components.

3. Identify the components of the financial budget, and prepare a cash budget.

4. Describe budgets for merchandising and service firms.

Chapter 7 Flexible Budgets, Direct-Cost Variances, and Management Control (Course Objective 4: : By the end of this course, students will be able to help in the planning and control functions in a firm using budgeting and variance analysis)

By the end of Chapter 7, on a quiz, students will be able to:

1. Prepare static budgets and static-budget variances.

2. Examine the concept of a flexible budget and learn how to develop it.

3. Calculate flexible-budget variances and sales-volume variances.

4. Explain why standard costs are often used in variance analysis.

5. Compute price variances and efficiency variances for direct-cost categories.

6. Describe how managers use variances.

7. Describe benchmarking and explain its role in cost management.

Chapter 8 Flexible Budgets, Overhead Cost Variances, and Management Control (Course Objective 4: By the end of this course, students will be able to help in the planning and control functions in a firm using budgeting and variance analysis)

By the end of Module 8, on a quiz, students will be able to:

1. Explain the similarities and differences in planning variable overhead costs and fixed overhead costs.

2. Develop budgeted variable overhead cost rates and budgeted fixed overhead cost rates.

3. Compute the variable overhead flexible-budget variance, the variable overhead efficiency variance, and the variable overhead spending variance.

4. Compute the fixed overhead flexible-budget variance, the fixed overhead spending variance, and the fixed overhead production-volume variance.

5. Show how the 4-variance analysis approach reconciles the actual overhead incurred with the overhead amounts allocated during the period.

Chapter 22 Management Control Systems, Transfer Pricing (Course Objective 10: By the end of this course, students will be able to set transfer prices)

By the end of Chapter 22, on a quiz, students will be able to:

1. Describe a management control system and its three key properties.

2. Describe the benefits and costs of decentralization.

3. Explain transfer prices and four criteria used to evaluate alternative transfer price methods.

4. Illustrate how market-based transfer prices promote goal congruence in perfectly competitive markets.

5. Describe how to avoid making suboptimal decisions when transfer prices are based on full cost plus a markup.

6. Describe the range of feasible transfer prices when there is unused capacity.

7. Apply a general guideline for determining a minimum transfer price.

8. Incorporate income tax considerations in multinational transfer pricing.

Chapter 11 Decision Making and Relevant Information (Course Objective 11: By the end of this course, students will be able to use cost accounting information to help make major business decisions, including special order, outsourcing, add or drop a product, product- mix and equipment replacement)

By the end of Chapter 11, on a quiz, students will be able to:

1. Use the five-step decision-making process to make decisions.

2. Distinguish relevant from irrelevant information in decision situations.

3. Explain the opportunity-cost concept and why it is used in decision making.

4. To choose which products to produce when there are capacity constraints.

5. Discuss factors managers must consider when adding or dropping customers or segments.

6. Explain why book value of equipment is irrelevant in equipment- replacement decisions.

7. Explain how conflicts can arise between the decision model used by a manager and the performance-evaluation model used to evaluate the manager.

Course Resources

Blackboard Materials for this course will be available on the FAU Blackboard website, blackboard.fau.edu. You are expected to access the Blackboard website daily to check for syllabus updates, announcements, assignments, and other materials. Not checking blackboard is not an excuse for failure to complete the assignments and exams by the due dates.

The link to Blackboard tutorials is as follows:

CPA Exam Review Aid (AICPA): https://www.thiswaytocpa.com/

Florida Board of Accountancy web site:http://www.myfloridalicense.com/dbpr/cpa/licensure.html

Grading Scale

The grading scale is as follows:

A

92% and above

C

72

- 77%

A-

90

- 91%

C-

70

71%

B+

88

- 89%

D+

68

- 69%

B

82

- 87%

D

62

67%

B-

80

- 81%

D-

60

- 61%

C+

78

- 79%

F

59% and below

Course Evaluation Method ACG 3341 COURSE GRADING

ASSIGNMENTS & EXAMS

POINTS

PERCENTAGE

CHAPTERS

ASSIGNMENTS* GLEIM QUIZZES ONLINE

270

15.0%

1, 2, 3, 4, 5, 6, 7, 8, & 17

DISCUSSION POST IS WALMART GOOD FOR AMERICA?

30

2.0%

 

EXAMINATION#1**

500

27.0%

1, 2, & 3

EXAMINATION #2**

500

27.0%

4, 5, & 17,

FINAL EXAMINATION**

500

29.0%

1, 2, 3, 4, 5, 6, 7, 8, & 17

TOTAL

1,800

100%

 

*Weekly Online Assignments (

Grades will be posted to the Grade Center in Blackboard. Feedback, including students’ and official answers, will be provided immediately after submission.

total 9; 30 points each

) will be completed online in Gleim’s website.

Discussion questions for “Is Walmart Good for America?” is posted on Blackboard and will be completed by students. The answers for the discussion questions will be presented during class meetings.

**Three exams will be completed for this course. All examinations will include 50 multiple-choice

questions. The examinations will be proctored using the Software Secure software.

Instructions for the use of

Software Secure will be posted to Blackboard and e-mailed to each student.

The use of

Software Secure will require a camera connected to your computer.

Practice problems for each chapter will be posted on Blackboard and will be completed by students. The answers for the practice problems will be posted to Blackboard in the following week. These practice problems will not be graded.

Video lectures of each topic in the syllabus and practice questions will be available on Blackboard. These practice questions will not be graded.

Online Proctored Exam The FAU College of Business has hired an outside company, Software Secure, to proctor your online final exam using a product called Remote Proctor NOW. This system offers two important benefits: 1) It allows you to continue taking exams anywhere online, and 2) it helps to protect the academic integrity of the course by verifying your identity and ensuring that the final exam is completed honestly by all students.

Hardware requirements for taking the online proctored final exam include:

A well-functioning computer.

A stable Internet connection.

A hard line is better than WiFi.

A webcam. Your FAU Owl Card (or other government-issued photo ID).

Please read the “Remote Proctor NOW Quick Guide” for detailed information on accessing and taking online proctored exams:

Compliance with the examination policies (posted to Blackboard) is required. Any deviation from the policies will result in the loss of grade points.

A non-graded practice exam will be given a few weeks prior to the actual final exam to allow you to familiarize yourself with the online proctoring system. You will be allowed to take the practice exam using Remote Proctor NOW as many times as you like.

Additional Course Policies

Missing Exams

No make-up exams will be given

Attendance” section).

, except in the rare case of an excused absence (see “Class

Late Assignment

No late assignments will be accepted

 

Attendance” section).

All assignments must be completed by the due dates.

, except in the rare case of an excused absence (see “Class

Completion of Coursework Completion of all assigned coursework is required.

 

The effect of incomplete coursework upon

grades is determined by the instructor, and the University reserves the right to deal at any time with

individual cases of nonperformance.

 

Students are responsible for arranging to make up work missed because of legitimate class absence, such as illness, family emergencies, military obligation, court-imposed legal obligations or participation in University-approved activities.

Etiquette Policy You are in a degree program that will lead you to a professional career. To be successful in that career, you must possess knowledge of the subject matter and act as a professional. Therefore, I expect you to act as a professional in class. This includes:

Coming to all class meetings on time and staying for the entire meeting.

Coming to class meetings prepared. This means that you have read and studied the material and worked the assigned exercise and problems before coming to class, and you are ready to participate.

Not disrupting class meetings by talking about topics not related to the discussion or disrupting class meetings with phones or other electronic devices.

Being courteous to others when they speak. Meeting commitments. Performing all your work in an ethical and honest manner. Participating in class discussions.

Honor Code The Florida Atlantic University Honor Code governs all student activities throughout this course. A fundamental principle of academic, business, and community life is honesty. Violation of this ethical concept shall result in penalties ranging from a grade of ‘F’ in the course to dismissal from the University. In all penalties, a letter of fact shall be included in the student’s file. The honor code is available in the catalog.

Anti-plagiarism Software Written components of any assignment or project may be submitted to anti-plagiarism software to evaluate the originality of the work. Any students found to be submitting work that is not their own will be deemed in violation of the University’s Code of Academic Integrity.

Class Methodology There is a lot more material in the text than we will have time to cover in class. However, all chapter material assigned in this syllabus from the text will be tested on the exams. Class format will consist of lecture, group posting to Blackboard Discussion Board and inclass presentations, and weekly online assignments. These formats will focus on selected chapter material. Please remember, it is your responsibility to let me know if something we are discussing is not clear to

you. No one in class is more important than you. Don’t wait until after class if you don’t understand a point or if I start going too fast. Get my attention and ask me to explain in a different way or slow down if necessary.

Assignment Grades Assignments are graded with point values assigned to individual questions. Generally, grades will be available in Blackboard after the due date for the assignment. If a student wishes to dispute the grade on a specific assignment, send a Message in Blackboard to the instructor with the following information: grade received, grade the student believes they should have received, along with the grade received in that category and the grade the student believes they should have received in that category, and specific reasons why the student believes the grade should be different in each rubric category.

Final Grades If students wish to earn a specific grade in this course, they should work toward that grade from the beginning of the term and stay focused on their goal throughout the term. Students should take advantage of all the opportunities to succeed in this course by submitting all assignments and exams, doing their best work on every assignment and exam, and participating fully throughout the

term.

Extra credit is not available, and grades will not be curved or rounded up to the next

percentage point or the next grade level.

 
Students should not send a request to the instructor asking for their final course grade

Students should not send a request to the instructor asking for their final course grade to be

increased beyond the points they earned

not send a request to the instructor asking for their final course grade to be increased

, unless this request can be supported by the criteria listed

in the Grade Appeal Process section later in this syllabus.

Generally, final grades will be sent to the registrar within one week after the final exam. It usually takes the registrar another business day to make the grades available to students.

Syllabus Changes This syllabus contains a tentative schedule of learning.

as deemed necessary by the instructor.

This syllabus may be amended at any time

See the School of Accounting Policies Section 2 at

Syllabus Terms By remaining in this course, students agree to read and understand the entire syllabus and abide by

its terms.

The terms of the syllabus will be applied equally to all students

 

whole class to make an exception for one student.

Students should not send a request to the

instructor asking for an exception to the syllabus terms

 

. It would not be fair to the

, unless that exception can be supported by

university policies.

Technical Problem Resolution Procedure In the online environment, there is always a possibility of technical issues. If a problem occurs, it is essential that you take immediate action to document the issue and take appropriate action to resolve the problem.

However, regardless of the action taken, assignment deadlines must still be met even if there are

technical issues.

Please take the following steps when a problem occurs:

1. Either make a Print Screen of the monitor when the problem occurred, or take a photo of the screen. Save the Print Screen as a .jpg file. If you are unfamiliar with creating a Print Screen

2. Submit a Ticket to the FAU Help Desk at http://www.fau.edu/helpdesk. Make sure you complete the form entirely and give a full description of your problem. This includes:

a. Select “Blackboard (Student)” for the Ticket Type.

b. Input the Course ID.

c. In the Summary/Additional Details section, include your operating system, internet browser, and internet service provider (ISP).

d. Attach the Print Screen file or photo.

3. Send a message to your course instructor describing the problem and the action taken.

4. If you do not hear back from the Help Desk or your instructor within two business days, it is your responsibility to follow up with the appropriate person until a resolution is obtained.

See Course Outline on the following pages.

COURSE Outline (*This schedule is subject to change with adequate and appropriate announcements.)

DATES

TOPICS

Chapters to Read & online assignments

WEEK 1,

Students Introductions; Introduction to the Course.

Discussion Post Is Walmart Good for America?

01/12/2016

 

Due Date: 01/19/2016

WEEK 2,

Ch 1: The accountant’s role in the organization Ch 2: An introduction to cost terms and cost behavior; the flow of costs through an organization (Assign. #1)

ASSIGNMENT #1 01/26/2016

02/19/2016

WEEK 3,

Ch 3: Cost-volume-profit Analysis and Break- even Analysis. (Assign. #2)

ASSIGNMENT #2 02/02/2016

01/26/2016

WEEK 4,

Ch3: Breakeven Analysis (Assign. #3) Ch3: Absorption Costing and Variable Costing

ASSIGNMENT #3 02/09/2016

02/02/2016

Week 5,

Review for Exam #1

Review CHAPTERS 1,2 &3 for Exam #1

02/09/2016

WEEK 6,

Exam #1: 50 Objective questions/500 Points/3 Hours

No Assignment in this week. EXAM START 02/12/2016 EXAM END 02/16/2016

02/16/2016

WEEK 7,

Ch4: Job-Order Costing (Assign. #4)

ASSIGNMENT #4 03/01/2016

02/23/2016

WEEK 8,

Ch17: Process costing (Assign. #5)

ASSIGNMENT #5 03/15/2016

03/01/2016

WEEK 9,

SPRING BREAK

 

03/08/2016

WEEK 10,

Ch5: Activity-based costing (Assign. #6)

ASSIGNMENT #6 03/22/2016

03/15/2016

WEEK 11,

Review for Exam #2

Review CHAPTERS 4, 5, & 17 for Exam #2

03/22/23016

WEEK 12,

Exam #2: 50 Objective questions/500 Points/3 Hours

No Assignment in this week. EXAM START 03/25/2016 EXAM END 03/29/2016

03/29/32016

WEEK 13

Ch 6: Master budgets and responsibility accounting (Assign. #7)

ASSIGNMENT #7 04/12/2016

04/05/2016

WEEK 14,

Ch7 Flexible Budgeting & Direct Costs Variance Analysis (Assign. #8)

ASSIGNMENT #8 04/19/2016

04/12/2016

WEEK 15

Ch8: Flexible Budgeting & Overhead Costs Variance Analysis (Assign. #9)

ASSIGNMENT #9 04/26/2016

04/19/2016

WEEK 16

Review for Exam #3

 

04/26/2016

WEEK 16,

FINAL EXAM: 50 Objective questions/500 Points/3 Hours

No Assignment in this week.

04/28

05/04/2016

 

This schedule is subject to change with adequate and appropriate announcements

See the Syllabus on Blackboard for the coursework and due dates for assignments and

See the Syllabus on Blackboard for the coursework and due dates for assignments and

examinations.

See the Syllabus on Blackboard for the coursework and due dates for assignments and examinations.

For final exam date and location, please check MyFAU.edu.

Final Grades are due in the Registrar’s office at 9:00am on May 9, 2016. Grades will be available to students one business day after they are received by the Registrar’s Office.

Important dates:

January 15, 2016 Last day to drop/add courses without consequences April 8, 2016 Last day to drop a course or withdraw without receiving “F” in each course

The requirements to sit for the CPA examination and how to research these requirements on the Florida Board of Accountancy web page will be discussed throughout the course.

Suggested Study Approach This course requires a large time commitment outside class. Most students will need 9-12 hours per week outside class. The following approach should help you be successful.

Read the entire chapter prior to the first classroom coverage.

Read the entire chapter prior to the first classroom coverage.

Be sure you can answer the questions listed on the outline before you begin working

exercises and problems. Work the exercises and problems in the order shown on the class outline.

If you e-mail me with questions as you work through the material, you will be able to get

over any hurdles in a more timely fashion and continue working on the material. Schedule an office visit with me for help when needed.

Ask questions.

Review the material covered as soon as possible.

Begin all graded assignments early enough so that you can get help if you need it. I am willing to help you with any of the outside assignments, but you must begin the assignment in time to get help.

Advice on Using Your Textbook

The following advice was generated from an in-depth study of 172 undergraduate students of varying backgrounds, all of who were enrolled in an introductory financial accounting course.

Read the chapters to learn rather than just to get through them. Learning doesn’t miraculously occur just because your eyes have skimmed all the assigned lines of the textbook. You have to think and focus while reading to ensure that you sink the material into your understanding and memory. Use the learning objectives in the text to focus on what’s really important in each chapter.

Don’t get discouraged if you initially find some material challenging to learn. At various times, both the best and weakest students describe themselves as “confused”

and “having a good grasp of the material,” “anxious” and “confident,” and “overwhelmed” and “comfortable.” The simple fact is that learning new material can be challenging and initially confusing. Success does not appear to depend as much on whether you become confused as it does on what you do when you become confused.

Clear up confusion as it arises. A key difference between the most and least successful students is how they respond to difficulty and confusion. When successful students are confused or anxious, they immediately try to enhance their understanding through rereading, self-testing, and seeking outside help if necessary. In contrast, unsuccessful students try to reduce anxiety by delaying further reading or by resorting to memorizing without understanding. Aim to clear up confusion when it arises because accounting in particular is a subject for which your understanding of later material depends on your understanding of earlier material.

Think of reading as the initial stage of studying. Abandon the idea that “studying” only occurs during the final hours before an exam. By initially reading with the same intensity that occurs when later reviewing for an exam, you can create extra time for practicing exercises and problems. This combination of concentrated reading and extensive practice is likely to contribute to better learning and superior exam scores.

To learn more about the study on which this advice is based, see Phillips, B., and F. Phillips, Sink or Skim: Students’ Textbook Use in Introductory Accounting, Working Paper, University of Saskatchewan (January 29, 2006).

Selected University and College Policies

School of Accounting Policies Students are responsible for School of Accounting policies available at http://fau.edu/academic/registrar/FAUcatalog/business.php#accounting.

These policies are considered to be an integral part of this syllabus.

Code of Academic Integrity Policy Statement Students at Florida Atlantic University are expected to maintain the highest ethical standards. Academic dishonesty is considered a serious breach of these ethical standards, because it interferes with the university mission to provide a high quality education in which no student enjoys an unfair advantage over any other. Academic dishonesty is also destructive of the university community, which is grounded in a system of mutual trust and places high value on personal integrity and individual responsibility. Harsh penalties are associated with academic dishonesty. For more information, see University Regulation 4.001.

Disability Policy Statement

“In compliance with the Americans with Disabilities Act Amendments Act (ADAAA), students who require reasonable accommodations due to a disability to properly execute coursework must register with Student Accessibility Services (SAS)in Boca Raton, SU 133 (561-297-3880); in Davie, LA 131 (954-236-1222); or in

Jupiter, SR 110 (561-799-8585) and follow all SAS procedures.”

Religious Accommodation Policy Statement In accordance with rules of the Florida Board of Education and Florida law, students have the right to reasonable accommodations from the University in order to observe religious practices and beliefs with regard to admissions, registration, class attendance and the scheduling of examinations and work assignments. For further information, please see Academic Policies and Regulations.

University Approved Absence Policy Statement In accordance with rules of the Florida Atlantic University, students have the right to reasonable accommodations to participate in University approved activities, including athletic or scholastics teams, musical and theatrical performances and debate activities. It is the student’s responsibility to notify the course instructor at least one week prior to missing any course assignment.

College of Business Minimum Grade Policy Statement

The minimum grade for College of Business requirements is a “C”. This includes all courses that are

a part of the pre-business foundation, business core, and major program. In addition, courses that are used to satisfy the university’s Writing Across the Curriculum and Gordon Rule math requirements also have a minimum grade requirement of a “C”. Course syllabi give individualized information about grading as it pertains to the individual classes.

Incomplete Grade Policy Statement

A student who is passing a course, but has not completed all work due to exceptional

circumstances, may, with consent of the instructor, temporarily receive a grade of incomplete (“I”). The assignment of the “I” grade is at the discretion of the instructor, but is allowed only if the student is passing the course.

The specific time required to make up an incomplete grade is at the discretion of the instructor. However, the College of Business policy on the resolution of incomplete grades requires that all work required to satisfy an incomplete (“I”) grade must be completed within a period of time not exceeding one calendar year from the assignment of the incomplete grade. After one calendar year, the incomplete grade automatically becomes a failing (“F”) grade.

Withdrawals

Any student who decides to drop is responsible for completing the proper paper work required to

withdraw from the course.

Grade Appeal Process

A student may request a review of the final course grade when s/he believes that one of the

following conditions apply:

There was a computational or recording error in the grading. Non-academic criteria were applied in the grading process.

There was a gross violation of the instructor’s own grading system. The procedures for a grade appeal may be found in Chapter 4 of the University Regulations.

Disruptive Behavior Policy Statement Disruptive behavior is defined in the FAU Student Code of Conduct as

with the educational mission within classroom.” Students who behave in the classroom such that the educational experiences of other students and/or the instructor’s course objectives are disrupted are subject to disciplinary action. Such behavior impedes students’ ability to learn or an

instructor’s ability to teach. Disruptive behavior may include, but is not limited to: non-approved use of electronic devices (including cellular telephones); cursing or shouting at others in such a way as to be disruptive; or, other violations of an instructor’s expectations for classroom conduct.

activities which interfere

Faculty Rights and Responsibilities Florida Atlantic University respects the right of instructors to teach and students to learn. Maintenance of these rights requires classroom conditions which do not impede their exercise. To ensure these rights, faculty members have the prerogative:

To establish and implement academic standards To establish and enforce reasonable behavior standards in each class To refer disciplinary action to those students whose behavior may be judged to be disruptive under the Student Code of Conduct.