COURSE SYLLABUS AND OUTLINE

Course Title: Ethics in Accounting (Online) X 423.422

Quarter: Fall 2014
Dates: October 8, 2014 to December 16, 2014
Instructor: David Reinus, MBA, CPA
Office Hours: Virtual office. Preferred method of contact is via email at
dreinus@ucla.edu as this provides the most efficient method of communication in a
virtual classroom environment and avoids telephone tag. It is my policy to respond to
student questions and inquiries within 2 business days.
Course Description:
The business scandals of recent years have highlighted the importance of ethical
behavior in the accounting profession. This course covers the elements necessary to
make proper ethical decisions by first defining what ethics are and then identifying the
questions that need to be asked in everyday business practices. Key ethical standards
specific to the accounting profession are explored, highlighting the unique role of the
accountant both as "trusted advisor" to his/her client and the (often conflicting) role of
"reporter" of financial information to the marketplace and governmental agencies. The
course begins with a study of the earliest models of business ethics through today's
professional requirements of the AICPA Code of Professional Conduct, the State Board
of Accountancy, and other regulatory agencies. Instruction includes writing assignments
and discussions based on assigned readings. Students leave the course with a better
overall understanding of the challenges of ethical business practices.
Goals and Objectives:
The course is designed to familiarize students with ethical principles in general and how
to apply them when faced with ethical dilemmas in their professional careers. The goal
is to allow students to better recognize situations where ethical issues are involved and
to better equip them to deal with these situations when they arise.
Required Reading:
Course Text: Ethical Obligations and Decision Making in Accounting Text and Cases,
3rd edition, Mintz, Morris, McGraw-Hill Irwin, 2013. The ISBN is 97800778692213.
Remember this text can be purchased online via a link on the student Personal Start
page. It should also be available from other major book sellers including Amazon. Since
this book has undergone significant changes with each edition, use of any edition other
than the 3rd edition has a high likelihood of negatively affecting your final course grade.

Textbook Website:
Additional student resources are available at www.mhhe.com/mintz3e
Grading:
There will be a required discussion question in weeks 1 through 8
There will be a 10-question quiz for the chapter covered in weeks 1 and 3 to 8
There will be a formal case analysis due in week 9
There will be a comprehensive final exam in week 10 covering chapters 1 and 3 to 8
All questions on the quizzes and the final exam are multiple choice.
Points are assigned to each element of the course as follows:
Discussion questions -160 points (20 points each)
Weekly Quizzes 385 points (55 points each)
Formal Case Analysis 210 points
Final Exam 245 points
Total points possible -1,000
Grading Scale:
A
AB+
B
BC+
C
CD
F

930 and above

900-929
870-899
830-869
800-829
770-799
730-769
700-729
600-699
Below 600

There is no extra credit available for any reason. Please note that ALL COURSE
GRADES ARE FINAL.

Incompletes: The interim grade Incomplete may be assigned when a students work is
of passing qualify, but a small portion of the course requirements is incomplete for good
cause (e.g. illness or other serious problem). It is the students responsibility to discuss
with the instructor the possibility of receiving an I grade as opposed to a non-passing
grade. The student is entitled to replace this grade by a passing grade and to receive
unit credit provided they complete the remaining coursework satisfactorily, under the
supervision of and in a time frame determined by the instructor in charge, but in no case
later than the end of the next academic quarter. At that time, the Registrar will cause all
remaining Incompletes to lapse to the grade F. Note: Receiving an I does not entitle
a student to retake all or any part of the course at a later date.
Discussion Questions:
There will be a required discussion question for each chapter. These can be found in
the applicable weekly module. The instructor will review each posting made to the
discussion questions.
Student participation in discussion questions will be graded on a scale of 0-20 points,
with 20 points being the highest. Please be aware that for testing purposes, you are
responsible for all material covered in discussion questions.
You are required to post your initial response to the weekly discussion, as directed in
the discussion instructions, before you will be able to view and/or comment on the
postings of other students in the class.
To receive a grade of 20 points for discussion questions, you must do the following:
1. Make a minimum of three quality postings (as defined below) to the required
discussion questions.
2. Make your first posting to the discussion questions no later than Friday (the week
begins on Wednesday and ends on Tuesday) and on a minimum of three
separate days of the week.
3. Submit your required postings to the weekly discussions no later than Tuesday,
the end of the week. No credit will be given for postings submitted after Tuesday
of the applicable week.
Grades below 20 will be assigned for postings, either in number or quality, that do not
meet the above criteria. Your discussion grades are determined as follows:
You earn an automatic 10 points for participating in the discussion plus additional points
as follows:
Each quality discussion posting is worth 2 points up to a maximum of 6 points
Making your first discussion posting by Friday earns 2 points
Making your discussion postings on three separate days earns 2 points

For example, if you make three quality discussion postings, one on Saturday, one on
Sunday, and one on Monday, you will earn 18 points, losing 2 points for not making
your first posting by Friday. If you make three discussion postings on Tuesday, you will
earn 16 points, losing 2 points for not making your first posting by Friday and 2 points
for not making your postings on three separate days. And if you make two discussion
postings, one on Sunday and one on Tuesday, you will earn 14 points, losing 2 points
for not making a first posting by Friday, losing 2 points for only making two discussion
postings, and losing 2 points for not making your postings on three separate days.
The first week of the course will include an Introduce Yourself discussion that will allow
the class to get to know each other. Your participation in this discussion is not
mandatory but highly encouraged. It will not be graded for credit.
There will also be an Open Forum that is devoted to asking general questions about the
course. It is not mandatory that you participate in the Open Forum and it will not be
graded for credit. The Open Forum is located in the Course Resource Module.
The instructor will be checking as well as participating in the discussions. Grades for
the weekly discussions will be posted in the student's gradebook no later than the end
of the subsequent course week.
Quality postings to the discussion questions is the expectation.
Quality postings are those that:
Contribute meaningful input relative to the subject matter
Clarify a point
Expand on a point by verifying it (i.e. statistics)
Re-direct and/or re-focus a point
Introduce a fresh point of view to the subject being discussed
Engage in discussion between students and/or the instructor that promotes
the advancement of the overall knowledge of the class relative to the subject matter
Quality postings do not include merely restating what somebody else has said or
stating that you agree with their point of view. In addition, if a discussion
question has multiple parts, you must answer all parts to receive full credit for the
posting. For example, if a discussion question has three parts, and you answer
each part of the question in a separate posting (for a total of three postings), you
will receive credit for only one posting.

Quizzes (weeks 1 and 3 through 8):

The quizzes are required to be completed timely. The quiz is timed and you will have 1
hour and 30 minutes to complete the quiz and can only enter the quiz once. IF THE
QUIZ IS NOT COMPLETED VIA THE QUIZ LINK IN YOUR WEEKLY MODULE BY
THE DUE DATE, IT WILL NOT BE ACCEPTED.
You are allowed to use your textbook and any notes you have created for yourself (from
the material in the textbook) to complete the weekly quizzes. However, these are the
only resources that you are allowed to use and the use of any outside resources
(including the internet) to answer weekly quiz questions will be considered a
violation of the Academic Honesty Policy for the course. In addition, your quiz
answers are to be the product of your own independent work. Students are not to
collaborate with others in the class or outsiders to derive or obtain answers to
the weekly quizzes as this would be a violation of the Academic Honesty Policy
for the course.
Formal Case Analysis Assignment:
Submit your formal case analysis assignment using the Formal Case Analysis link
located in the Week 9 module. Your Formal Case Analysis assignment should be
submitted in either Microsoft Word or PDF format. The specifics of the Formal Case
Analysis assignment are located in the Week 5 module.
You are allowed to use your textbooks and any notes you have created for yourself
(from the material in the textbooks) to complete the formal case analysis assignment.
However, these are the only resources that you are allowed to use and the use of
any outside resources (including the internet) to complete your formal case
analysis assignment will be considered a violation of the Academic Honesty
Policy for the course. In addition, your formal case analysis assignment is to be
the product of your own independent work. Students are not to collaborate with
others in the class or outsiders to complete the formal case analysis assignment
as this would be a violation of the Academic Honesty Policy for the course.
LATE ASSIGNMENTS WILL NOT BE ACCEPTED.
Your assignment will be graded on a scale of 0-100 based on the following criteria:
20 points Frame the ethical issue
20 points Gather all the facts
20 points Identify the stakeholders and obligations
25 points Identify the relevant accounting ethics standards involved in the situation
15 points Identify the operational issues
15 points Identify the accounting and auditing issues
20 points List all the possible alternatives that you can or cannot do
30 points Compare and weigh the alternatives

20 points Decide on a course of action

25 points Reflect on your decision
If you have any questions about the assignment or your grade, please contact the
instructor at dreinus@ucla.edu
Final Exam:
The final exam is required to be completed timely. The exam is timed and you will have
3 hours and 55 minutes to complete the final exam and can only enter the exam once.
IF THE EXAM IS NOT COMPLETED BY THE DUE DATE, IT WILL NOT BE
ACCEPTED.
You are allowed to use your textbook and any notes you have created for yourself (from
the material in the textbook) to complete the final exam. However, these are the only
resources that you are allowed to use and the use of any outside resources
(including the internet) to answer final exam questions will be considered a
violation of the Academic Honesty Policy for the course. In addition, your final
exam answers are to be the product of your own independent work. Students are
not to collaborate with others in the class or outsiders to derive or obtain
answers to the final exam as this would be a violation of the Academic Honesty
Policy for the course.
Location of Classroom Items:
SYLLABUS is located under SYLLABUS on your course menu
WEEKLY MATERIALS (sorted into weekly modules) found under MODULES on your
course menu
QUIZZES AND FINAL EXAM found within the applicable weekly module under
MODULES on your course menu
DISCUSSION QUESTIONS found within the applicable weekly module under
MODULES in your course menu
GRADE BOOK found under GRADES in your course menu
If you have any questions about the course material, please do not hesitate to contact
me at dreinus@ucla.edu.

GENERAL COURSE DESCRIPTION AND OVERVIEW

WEEK ONE
Required Reading
Chapter 1: Ethical Reasoning: Implications for Accounting
Review the Power Point slide presentation for Chapter 1.
Discussion Questions
Please introduce yourself to the class. There is a discussion question forum just for
introductions. This introduction discussion is not mandatory and will not be graded for
credit. Postings to the Introduce Yourself discussion will not count toward your weekly
discussion grade requirements.
Participate in the regular discussion question (required) for Chapter 1 by Tuesday.
Weekly Quiz
Complete the 10-question weekly quiz via the online exam function by Tuesday.
WEEK TWO
Required Reading
Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting
Review the Power Point slide presentation for Chapter 2.
Participate in discussion question for Chapter 2 by Tuesday.
There is no quiz for Week 2.
WEEK THREE
Required Reading
Chapter 3: Creating Ethical Organization Environment and Effective Corporate
Governance Systems
Review the Power Point slide presentation for Chapter 3.
Participate in discussion question for Chapter 3 by Tuesday.
Complete the 10-question weekly quiz via the online exam function by Tuesday.

WEEK FOUR
Required Reading
Chapter 4: AICPA Code of Professional Conduct
Review the Power Point slide presentation for Chapter 4.
Participate in discussion question for Chapter 4 by Tuesday.
Complete the 10-question weekly quiz via the online exam function by Tuesday.
WEEK FIVE
Required Reading
Chapter 5: Fraud in Financial Statements and Auditor Responsibilities
Review the Power Point slide presentation for Chapter 5.
Participate in discussion question for Chapter 5 by Tuesday.
Complete the 10-question weekly quiz via the online exam function by Tuesday.
Formal Case Analysis assignment available in weekly folder
WEEK SIX
Required Reading
Chapter 6: Legal, Regulatory, and Professional Obligations of Auditors
Review the Power Point slide presentation for Chapter 6.
Participate in discussion question for Chapter 6 by Tuesday.
Complete the 10-question weekly quiz via the online exam function by Tuesday.

WEEK SEVEN
Required Reading
Chapter 7: Earnings Management and the Quality of Financial Reporting
Review the Power Point slide presentation for Chapter 7.
Participate in discussion question for Chapter 7 by Tuesday.
Complete the 10-question weekly quiz via the online exam function by Tuesday.

WEEK EIGHT
Required Reading
Chapter 8: International Financial Reporting: Ethics and Corporate Governance
Considerations
Review the Power Point slide presentation for Chapter 8.
Participate in discussion question for Chapter 8 by Tuesday.
Complete the 10-question weekly quiz via the online exam function by Tuesday.
WEEK NINE
Submit your Formal Case Analysis assignment via the Formal Case Analysis link in the
Week 9 folder.
Study for your comprehensive final exam given in week 10.
Post any unanswered questions to the Open Forum discussion area.
WEEK TEN
Comprehensive Final Exam covering Chapters 1 and 3-8.
This is a timed exam.
Complete the final exam via the online exam function by Tuesday.
If you have any problems, please contact the instructor at dreinus@ucla.edu
FINAL GRADES
After you take the final, your gradebook will reflect your final total points that is used to
determine your grade in the course based on the grading scale in the syllabus. You
have two (2) days after your final course grade is posted to discuss the grade with the
instructor. After two (2) days the instructor will submit the grades to UCLA Extension.
Contact your instructor at dreinus@ucla.edu

Academic Policies
Academic Honesty Policy:
Academic dishonesty covers behavior in cheating, plagiarism, and fabrication of
information. These behaviors are not tolerated. Students are encouraged to familiarize
themselves with the UCLA Extension Student Conduct Code and the official statements
regarding cheating and plagiarism at:
https://www.uclaextension.edu/Pages/str/StudentConduct.aspxServices
Students with Disabilities
In accordance with Section 504 of the Rehabilitation Act of 1973 and the Americans
with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations
and support services to qualified applicants and students with disabilities. These
include, but are not limited to, auxiliary aids/services, such as note takers, audio taping
of courses, sign language interpreters, and assistive-listening devices for hearingimpaired individuals, extended time for and proctoring of exams, and registration
assistance. Accommodations and types of support services vary and are specifically
designed to meet the disability-related needs of each student based on current,
verifiable medical documentation. Arrangements for auxiliary aids/services are available
only through UCLA Extension Disabled Student Services at (310) 825-4581 (voice/TTY)
or by email at access@uclaextension.edu. Please request such arrangements with at
least five working days advance notice. All assistance is handled in confidence.
Accommodations must be pre-approved. Requests for retroactive accommodation will
not be accepted.