Course Name

Course Name: Accounting Study Abroad
Course Prefix: ACTG
Course Number: 4850
Submitted by (Name & E-Mail): David Malone, dmalone@weber.edu

Current Date: 11/11/2011
College: Business & Economics
Department: Accountancy
From Term: Spring 2012

Substantive

new	Current Course Subject N/A Current Course Number

New/Revised Course Information:

Course Title: Accounting Study Abroad

Abbreviated Course Title:

Course Type:

LEC

Credit Hours: or if variable hours: 1 3

Contact Hours: Lecture 3 Lab Other

Repeat Information: Limit 1 Max Hrs 6

Grading Mode: standard

This course is/will be:

a required course in a major program
a required course in a minor program
a required course in a 1- or 2- year program
elective

Prerequisites/Co-requisites:

BSAD 2899

Course description (exactly as it will appear in the catalog, including prerequisites):

This course is designed for students who wish to explore accounting theory and practice in countries other than the U.S. Students will study international accounting as offered through a partner university (or other university with department chair approval). Prerequisite: BSAD 2899

Justification for the new course or for changes to an existing course. (Note: Justification should emphasize academic rationale for the change or new course. This is particularly important for courses requesting upper-division status.)

Study abroad provides students with a unique opportunity for high impact, high intensity learning in a classroom setting in an international setting. The practice of accounting in the United States increasingly emphasizes convergence with international standards. The student, in collaboration with a partner institution, would complete a course that, in substance, is the equivalent of our international accounting course. This course affords the student to enroll in a course abroad independently and receive, through this separate course designation, elective credit in accounting at Weber State.

ACTG 4850 is designed to help the Goddard School of Business and Economics achieve the Learning Outcome: Global Viewpoints with the learning objectives A. Understand norms and protocol that differentiate business practices among countries and B. Demonstrate a moderate level of global competency.

INFORMATION PAGE
for substantive proposals only

1. Did this course receive unanimous approval within the Department?

true

If not, what are the major concerns raised by the opponents?

2. If this is a new course proposal, could you achieve the desired results by revising an existing course within your department or by requiring an existing course in another department?

No other courses exist that would accommodate the stated description and justification.

3. How will the proposed course differ from similar offerings by other departments? Comment on any subject overlap between this course and topics generally taught by other departments, even if no similar courses are currently offered by the other departments. Explain any effects that this proposal will have on program requirements or enrollments in other department. Please forward letters (email communication is sufficient) from all departments that you have identified above stating their support or opposition to the proposed course.

This is a college initiative that is intended to allow disciplinary credit for the experience described earlier in the proposal (i.e., each department is developing a similar proposal.)

4. Is this course required for certification/accreditation of a program?

If so, a statement to that effect should appear in the justification and supporting documents should accompany this form.

5. For course proposals, e-mail a syllabus to Faculty Senate which should be sufficiently detailed that the committees can determine that the course is at the appropriate level and matches the description. There should be an indication of the amount and type of outside activity required in the course (projects, research papers, homework, etc.).

ACTG 4850

Accounting Study Abroad

Syllabus

Instructor: [Name]

Office: [Office building & number]

Phone: [Phone number]

e-mail: [e-mail address]

Course Description:

Recommended Material:

Codification of International Financial Reporting Standards

International Accounting Text

Grading Scheme:

(Suggested Content)	(Suggested Weight)
Host class assessments (e.g., tests, quizzes, term papers, participation, etc.)	90%
Post-trip Report	10%

Learning Outcomes: (These outcomes may vary slightly with the nature of the course taken.)

1. Student will demonstrate understanding of financial reporting in an international setting.

2. Student will demonstrate technical proficiency with International Financial Reporting Standards (IFRS).

3. Student will demonstrate an understanding of cultural, political and economic differences that give rise to different standards across international boundaries.

4. Student will demonstrate understanding and proficiency with foreign currency exchanges.

5. Student will demonstrate understanding and proficiency with accounting for international business combinations.

6. Student will demonstrate understanding and proficiency with international transfer pricing.

7. Student will demonstrate familiarity with basic differences in international tax practices.

Post-trip Report:

This component is 10% of your grade. In other words, this may be used to raise your grade by a letter grade or lower it. Give substantial thought to your answers. This is an opportunity for you to move your learning to a higher level by reflecting deeply on that experience. This report should be approximately (but not limited to) five pages long and should include (but again, not necessarily limited to):

1. The syllabus of the course taken.

2. Your perceptions of the most and least important elements of the class;

3. Reflections on what would have helped improve the experience, including

a. Specific ways in which the class did not meet your expectations;

b. Logistics of the trip;

i. Made by Weber State

ii. Made by partner institution

iii. Made by you (this will be feedback for future students)

4. Anything else that is bugging you about the trip. J

5. Your sense of how this experience will have enhanced your education at Weber State.

Study Abroad Expectations:

There are two points I would like to make regarding the special expectations I have for you in your study abroad experience. First, you will be studying in an environment that will impose different cultural norms. You will be an ambassador of Weber State University. While I have come to expect very high standards of maturity among our students, I would be remiss if I did not remind you that we will be guests in a foreign country. The quality of our behavior there is of critical importance.

Notes: Any student who, because of a disability, may require special arrangements in order to meet the course requirements should contact the instructor as soon as possible to make any necessary arrangements. Students should present appropriate verification from Student Disability Services during the instructor’s office hours. Please note instructors are not allowed to provide classroom accommodations to a student until appropriate verification from Student Disability Services has been provided. For additional information, you may contact the Student Disability Services office at 335 West Hall or 806-742-2405.