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California State University, San Bernardino |
| Department of Accounting and Finance | |
| Accounting 441 - Course Information Page |
Welcome...to Accounting 441. I am Dr. Rick Lillie, the course instructor. This is the second course in the two-course "Auditing" sequence.
You need to complete and submit the Pre-Course Survey Questionnaire. Bellow is the link to the survey form. Provide all requested information and carefully respond to all questions.
Click here to access the Pre-Course Survey Questionnaire
NOTE: It is your responsibility to make sure that you have completed all prerequisite courses before attempting to enroll in A441. Currently, prerequisite courses include A315, A373, and A440.
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Notice to AOL, MSN, and HOTMAIL USERS Students using AOL, MSN, or HOTMAIL email must add my name to their "approved contacts list," otherwise, you may not receive emails that I send to you. Please add Dr. Rick Lillie to the approved contacts list in your email account. I will send you email from one of two email addresses: |
How the Course Works
ACCT 441 will be taught in a "blended" format. "Blended" means that the class will include live-class sessions, as well as, online activities (e.g., study teams, online research projects, and use of audio/video-conferencing).
All course materials will be available through the Blackboard course website created using CSUSB's Blackboard course management system.
Course materials are designed to be interactive and include extensive use of multimedia. The course uses a variety of technologies that should provide class members with a vibrant learning experience. See the discussion below that talks about technology used in the course.
Class members will participate in study groups. You will find that the course includes a great deal of interaction between class members and the instructor, perhaps more than you have experienced in other online classes. So be prepared to actively participate in course activities.
The course 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. The final examination will be an in-class, proctored examination.
Homework assignments will be accessed through the Class Assignment Schedule on the course website. Each assignment listed on the Class Assignments Schedule will link to a suggested solutions and other support materials.
All class members will be required to have a headset/microphone, webcam, and high-speed Internet connection (e.g., DSL or Cable). We will use Skype, Festoon, Google Docs and Spreadsheets, Zoho Notebook, GoToMeeting and other Web 2.0 technologies during the course.
Virtual Office Hours and Contacting the Instructor
Throughout the course, I will office virtual office rours. You will be able to contact me throughout the day and evening by email, Skype, Zoho Notebook, or telephone. I think you will discover that I am very accessible and will do my best to promptly reply to your contacts and inquiries.
About the ACCT441 Textbook
The textbook for ACCT441 class will be:
Auditing and Assurance Services, Twelfth Edition, by Arens, Elder, and Beasley, Pearson Prentice Hall, ISBN 0135132126.
This is the same textbook used for ACCT 440. 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 a copy of additional course materials as needed.
About Technology Used to Complete the Course
The course design blends several very interesting technologies. Dr. Lillie 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 |
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SYSTEM SETTINGS and COMPUTER SETUP REQUIREMENTS |
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Operating System
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Windows XP or VISTA or MAC |
Course materials are
designed to work with Windows-related systems and compatible software.
Many new computers are coming 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. Contact me if you will be a "MAC" user. |
| Type of Computer | PC type personal computer | 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 most 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. When you consider the cost of DSL service, in many cases, it is less than some dialup services such as AOL and only slightly more than the cost of some 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 6 | http://www.microsoft.com/windows/ie/downloads/critical/ie6sp1/default.asp |
| Analyze Your Operating System to Determine Compatibility with Course Features | This diagnostic program has been provided by 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 |
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SUPPORT SOFTWARE & PLUG-INS [AVAILABLE AS "FREE DOWNLOADS"] |
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| JAVA | Be sure to have the latest version of JAVA installed on your computer. | |
| Flash Player | Latest version | http://sdc.shockwave.com/shockwave/download/download.cgi? |
Microsoft Office
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Microsoft Office 2003 or 2007 |
Microsoft Office 2003 or 2007 is available through the Coyote Bookstore at significant
student discount price.
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| Windows Media Player 9 or 10 | Latest version of Windows Media Player 9 or 10 | http://www.microsoft.com/windows/windowsmedia/download/default.asp |
| Adobe Acrobat Reader | Latest version of Adobe Acrobat Reader | http://www.adobe.com/products/acrobat/readstep2.html |
| Skype and Festoon | 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. You will need a headset/microphone and webcam to use Festoon. |
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 five (5) 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. "Festoon" enables Skype users to make video-conference calls that may be one-on-one or include multiple people. It also includes other exciting collaboration-type features. To use Skype and/or Festoon you need a headset/microphone (Brand: Labtec) and webcam (Brand: Logitech). Download Skype (latest version): http://www.skype.com Download "Festoon": http://www.festooninc.com
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Required Additional Items
Headset/Microphone: Through several different programs, we will be able to "talk live" over the Internet (i.e., PC-2-PC). This feature works best when you use a headset/microphone. You can purchase a headset/microphone from stores like Best Buy, PC Club, or from online websites for about $20 to $25. A good brand name is "Labtec."
WebCam: If you are running Windows XP, have a high-speed Internet connection, and have a WebCam, we can video-conference throughout the course. The cost of a WebCam runs from approximately $30 to $100. A good brand name is "Logitech." If you watch Sunday sale papers, you should be able to find a WebCam on sale at reduced prices or with rebate coupons. [Optional. Recommended if you have XP.]
Important Statement Regarding Student Responsibilities -- Read Carefully!
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Important -- Statements Regarding Student Responsibilities |
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Completing Course Requirements and Creating Your Attitude
Toward the Course ACCT 441 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 are not acceptable. You will use cutting-edge technology throughout the course. Technology is not perfect, and at times, the technology may challenge your patience. You understand "up front" that by enrolling in this course you will have accepted the challenge to learn how to use course technology. You clearly understand and accept that "I can't do" is not an acceptable attitude. Throughout the course, you will work with a study group. You understand that you will need to learn how to work with your study group members and that working with others will require "give-and-take" on the part of all study group members. You understand "up front" that by enrolling in this course that you will have accepted 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 and the learning process, and demonstrate a willingness to share and work with your fellow class members. 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. 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. To the extent possible, the course instructor will help you resolve technology-related problems. However, please be advised that the course instructor is not a hardware/software support technician. The instructor assumes 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 similar web browser), 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 |
In Closing -- Dr. Lillie's Personal Statement to
You
Technology plays an important role in today's accounting world. As you can see, it affects the way that I teach ACCT 441 - Auditing Theory. Many of the technologies used in the course design are similar to those that will be used in the "Auditing" section of the new online CPA Exam.
ACCT 441 builds upon concepts learned in both ACCT 315 and ACCT 440. It will be an interesting, challenging learning experience for you. Preparation and participation in class activities will be your vital to your 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 a great learning experience for you and your fellow class members. I look forward to working with you soon.
Dr. Rick Lillie