A440 - Course Information

Welcome...to Accounting 440. I am Dr. Rick Lillie, the course instructor. Before enrolling in the course, it is your responsibility to make sure that you have completed all prerequisite courses before attempting to enroll in ACCT 440. Currently, prerequisite courses include ACCT 315 and ACCT 373. It is preferable that you have completed all of Intermediate Accounting (i.e., A372, A373, and A574) before enrolling in ACCT 440 (Auditing Theory).

ACCT 440 will be taught in a blended-class format. Class activities will include a variety of things that will happen both in class, as well as, online. This is why the course is described as a blended format.

Class sessions at the San Bernardino campus are scheduled for Tuesday and Thursday mornings. Class sessions at the Palm Desert Campus are scheduled for Monday and Wednesday evenings.

All course materials will be available through the Blackboard course website. I will show you how to work with the Blackboard course website during the first class session. You will be able to access and explore the Blackboard course website a few days before the course begins.

The course syllabus and the class assignments schedule will list and explain course requirements and activities. Quizzes and examinations will be completed both online and during class sessions. You will be able to access course materials through the Blackboard course page.

Course materials are designed to be interactive and will include extensive use of technology and multimedia. The course uses a variety of web-based technology tools that should provide you with a vibrant learning experience. See the discussion below that talks about technology used in the course.

During the course, you will participate in study teams. You should find that the course will include a great deal of interaction between me and you, and between you and your fellow class members. Be prepared to actively participate in course activities.

ACCT 440 is very structured, with the study week beginning on Monday and ending the following Sunday evening at 12 Midnight (PST). Chapter quizzes and selected examinations will be completed through the Test Center, an online testing service. Examinations will be given both online and during regular class sessions.

Homework assignments will be accessed through the Class Assignments Schedule on the course website. Each assignment listed on the Class Assignments Schedule will link to a suggested solutions and other support materials.

Throughout the course, I will be available to you through both traditional and virtual office hours. You will be able to contact me through email, Skype, TokBox, telephone, and by appointment. These options will be available to students at both the San Bernardino and Palm Desert campuses.

The textbooks for ACCT440 class are listed below. Both textbooks are new for the 2008-2009 academic year.

Throughout the course, we will supplement the textbook by researching changes to auditing standards through various websites on the internet. Additional course materials from a variety of sources will be posted to the Class Assignments Schedule. You will be able to print and/or view the additional course materials as needed.

During the course, you will be introduced to several very interesting technology tools. Most of the technology tools are called Web 2.0 tools, which means that they are accessible through your web browser. I will help you to get you up and running with the technologies at the beginning of the course.

In preparation for the course, you should determine that your computer includes the following minimum configurations. If your computer is relatively new, you probably have the items listed below. If your computer is more than two years old, then you may need to make some upgrades to your system as recommended in the following table.

Component	Description	Download Resources
RECOMMENDED COMPUTER SYSTEM SETTINGS
Operating System XP VISTA	Windows XP or VISTA or MAC	Course materials are designed to work with Windows-related systems and compatible software. Many new computers are pre-loaded with Microsoft VISTA. I wish that I could tell you that all course features will work with VISTA. Unfortunately, VISTA continues to be a work-in-process by Microsoft. If we encounter an incompatibility with VISTA, we will work together to find a suitable solution. Most course materials should work with a MAC computer. If you are a MAC user, things work best when your system can be booted as a MAC or as a PC. Contact me if you will be a "MAC" user.
Type of Computer	PC-type personal computer (desk top or laptop model)	Course materials are designed to work with a PC-based computer. If you use a "MAC," course materials "should work" provided that you have installed the latest version of the "PC emulator" software onto your MAC machine.
RAM Memory	Minimum of 512 MB of RAM Memory. Strongly recommend that you upgrade to at least 1 GB or more of RAM memory.	RAM Memory is cheap. You will need a minimum of 512 MB of RAM memory to run course software. I recommend that you upgrade to a minimum of 1 GB. Contact the store where you purchased your computer about upgrading your RAM Memory.
Internet Connection	DSL or Cable	Online courses work best with a high-speed internet connection (e.g., DSL or Cable). While many course features will work with a dial-up connection, anyone using a dial-up connection, especially AOL users, may experience major delays when accessing streaming audio/video, chat, and VOIP course features. If you use a dialup connection, you should find an alternative high-speed broadband internet connection (e.g., friend, employer, Wifi at Starbucks or the library, or one of the CBPA computer labs). When you consider the cost of broadband service, in many cases, it is less than dialup services such as AOL and only slightly more than the cost of dialup services such as NetZero. The cost of high-speed internet service is generally very reasonable. If you are unable to obtain high-speed internet service, please contact me "before" signing up for this course.
Browser	Latest version of Internet Explorer or FireFox	IE Browser Download: http://www.microsoft.com/windows/downloads/ie/getitnow.mspx FireFox Download: http://www.mozilla.com/en-US/firefox/
Analyze Your Operating System to Determine Compatibility with Course Features	This diagnostic program has been provided by John Wiley & Sons, Inc. It is simple and easy to use.	Click here to run diagnostic assessment of your operating system. Green check marks = system component is OK. X's = system component needs to be upgraded. Additional Analysis: FlashStats (Click the link)
Cookies	Session Cookies and Permanent Cookies must be Enabled	Adjusted through your Internet Explorer Browser
SUPPORT SOFTWARE & PLUG-INS [AVAILABLE AS "FREE DOWNLOADS"]
Adobe Acrobat Reader	Latest version of Adobe Acrobat Reader	http://www.adobe.com/products/acrobat/readstep2.html
Google Docs and Spreadsheets	Free, hosted service provided by Google. The service includes a hosted open-source version of "Word" and "Excel."	Click on the link below to access the "Create Your Account" web page for Google Docs and Spreadsheets. It's free. Great price! Create Your Google Docs & Spreadsheet Account Google Docs and Spreadsheets will enable you to save file in a variety of formats, included Adobe Acrobat (.pdf). Great feature!
Flash Player	Latest version	http://sdc.shockwave.com/shockwave/download/download.cgi?
JAVA	Be sure to have the latest version of JAVA installed on your computer.	http://www.java.com
Microsoft Office Or Web 2.0 alternative services	Microsoft Office 2003 or 2007	Microsoft Office 2003 or 2007 should be available through the university bookstore at a student discount price. If not, consider using one of the "free" Web 2.0, online hosted software services like Google Docs and Spreadsheets. NOTE: There are Web 2.0 hosted software services available that may be a viable alternative to Microsoft Office. You may use these programs at your own risk. Google Docs and Spreadsheets
Skype	This program will enable you to talk live over the internet with the instructor and class members. You will need a headset/microphone to use Skype.	Skype is a telephony program that works through your computer over the Internet. One Skype user can talk to another Skype user anywhere in the world for free. It is easy to download, install and use. Skype works with both PC and MAC computers. Skype works with Windows 2000 and XP operating systems. It does NOT work with Windows 98 or ME. It works with both dialup and high-speed connections. Skype is unique in that it enables up to nine (9) Skype users to talk with each other in a conference call. Class members will find that this to be extremely useful when working together on study group projects. Using "Skype" can save you money on long-distance telephone calls. This is one course technology that many class members have found useful for contacting family and friends. To use Skype for audio/video conferencing, you need a headset/microphone (Brand: Logitech) and webcam (Brand: Logitech). Download Skype (latest version): http://www.skype.com
TokBox	TokBox is a video messaging service and online conferencing service.	TokBox is a free, online video messaging service that enables you to record a video message of up to 15 minutes in length. You may email the message to someone or include a hyperlink to your video message in the text of an email message. TokBox includes a feature that allows you to participate in a video conference call with up to five other people. You may find this to be a most useful communications tool when working with study team members or when communicating with the course instructor. Set up your account at: http://www.tokbox.com
Windows Media Player	Latest version of Windows Media Player	http://www.microsoft.com/windows/windowsmedia/download/default.asp

Important -- Statements Regarding Student Responsibilities

Completing Course Requirements and Creating Your Attitude Toward the Course

ACCT 440 is the first of a two-course sequence covering auditing theory and practice (i.e., ACCT 440 and ACCT 441). Together with ACCT 315 (Accounting Information Systems), these classes will provide you with the academic content needed for the "Audit" part of the new online CPA Exam.

ACCT 440 is a rigorous course that is going to require you to work very hard. You are going to have to think and demonstrate that you can solve problems. Excuses, failure to complete course requirements, and/or failure to meet course deadlines will simply not be acceptable.

You will use cutting-edge technology tools throughout the course. Technology is not perfect, and at times, it may challenge your patience. By enrolling in this course you accept the challenge to learn how to use course technology.

Throughout the course, you will work with a study team. Working with others requires "give-and-take" on the part of all study group members. By enrolling in this course you willingly accept this challenge and agree to actively participate in study group activities.

To be successful in this course, you must have a positive attitude toward the course, the learning process, your peers, and the professor. Your success lies in your hands and you agree to accept this responsibility.

Asking for "extra time" to complete an assignment will not work! This policy applies to all course requirements. You clearly understand that "I can't do" is not an acceptable attitude. Get the job done on time!

Determining that You Have a Computer, Internet Connection, and Computer Skills To Enable You to Meet Course Requirements

Making sure that your computer meets the minimum technology standards required by the course and operates properly is your responsibility. Should you encounter technical difficulties (either hardware or software) during the course, you will need to get appropriate "tech support" to resolve such problems.

You will need to get tech support in a timely manner. Failure to satisfy a course requirement because "your computer" could not perform is not an acceptable excuse. Find another computer. There's got to be a "Starbucks" somewhere close.

To the extent possible, I will help you resolve technology-related problems. However, please be advised that I am not a hardware/software support technician.

I assume that you possess at least basic computer skills and have a working knowledge of software programs such as Microsoft Word, Excel, PowerPoint, Internet Explorer or FireFox, and online services such as Skype (or similar messaging programs). If you do not have a working knowledge of these programs and online services, it will be your responsibility to do whatever is necessary to obtain this knowledge and develop these skills.

Dr. Rick Lillie

Technology plays an important role in today's accounting world. As you can see, it is a key factor in the way that I teach ACCT 440 - Auditing Theory. Many of the technologies included in the course design are similar to those that will be used both on the new Online CPA Exam and by your future employers.

ACCT 440 will be an interesting, challenging learning experience for you. Adequate preparation and class participation will be your key to success! When you need help, ask questions. As with any personal problem arising during a course, it is your responsibility to contact me and ask for help.

Silence on your part will not constitute asking for help. If you need help or simply need to talk, contact me. I will do my best to available to help you, whenever you need me.

Let's work together to make this an outstanding learning experience for you and your fellow class members. I look forward to working with you soon.

We have one last task to perform. Please take a few moments to complete and submit the Pre-Course Survey Questionnaire. Below is the link to the survey form. Provide all requested information and carefully respond to all questions. Thank you for your cooperation!

	California State University, San Bernardino
	Department of Accounting and Finance
	Accounting 440 - Course Information Page