Albert D. Spalding, JD, CPA/CFF, Associate Professor

School of Business Administration , Department of Accounting
100 William C. Rands House,  5229 Cass Avenue, Detroit, Michigan 48202-3930
Telephone (313) 577-4469 / Fax (313) 577-2000
Email:  aspalding@wayne.edu

            Course Open to Graduate Students Only

This course is reserved exclusively for graduate students formally admitted to the University. This course serves as an elective in the M.S. in Taxation  program, the M.S. in Accounting program, and the M.B.A. program. As a prerequisite to this course, students must have taken B A 6000 Financial Reporting: Accounting Module or its equivalent, and must have been admitted to a graduate program at Wayne State.
This course is an online course, with two in-class meetings.
Meanwhile, please note that "online" does not mean "easier" or "self-paced." "Online" also does not mean that everything in the course is done so as to optimize student convenience.

Schedule of Assignments Updated on Web

The final calculated grade is a composite of the grades received for examinations, written submissions, participation in discussion, etc. Based upon the percentage of total points earned in each category, final grades as a percentage of total available points are as follows: 92.0 to 100 = A; 90.0 to 91.9 = A- ; 87.0 to 89.9 = B+;  82.0 to 86.9 = B;  80 to 81.9 = B-; 77.0 to 79.9 = C+;  72.0 to 76.9 = C;  70.0 to 71.9 = C-; Below 70.0 = E. A GRADE OF "INCOMPLETE" IS NOT AVAILABLE. The various components of the final grade are:


 Approx. 
Points**		 Approx. 
Percent**
Task Points: Email assignments, Quizzes, Surveys, Discussion Board participation, Research Paper presentation, etc., including slack points. 240
 18%
Financial Statement Case Analysis
 75
 6%
Comprehensive Problem Tallahassee Bean Case Analysis
 100
 8%
Mid-Term Exams
300 23%
Research Paper
 200 15%
Final Exam 400 30%

The final grade is based upon the student's numeric scores, not the related letter grade associated with each component.  See How to Study for ACC 7155 for more information.
This drop deadline is the last day on which Prof. Spalding approve a request to withdraw from this course.  This withdrawal policy for this course does not affect tuition and fees, since there is no tuition cancellation provision or tuition refund for withdrawn courses. For information regarding University dates pertaining to tuition cancellation and other matters, consult the University schedule.  If you have specific questions about course registration or drop procedures at the School of Business Administration, consult your student adviser.
Most assignments, readings, and announcements for this course will be listed below or posted on the Blackboard site for this course, at least a week ahead of time. Any last minute changes, including any cancellations or other last minute change, affecting this course, will be posted on the Blackboard site for this course.  If there is a power outage on Main Campus or other emergency resulting in the cancellation of classes at Wayne State University, all assignments due for that day continue to be due as scheduled. The Internet does not shut down for emergencies, so simply submit all discussion board postings, online exams, and all other assignments as scheduled below irrespective of any weather or other emergency.  If you usually use a Wayne State University campus computer for these assignments, but you discover that that Wayne State computer facility is closed for any reason, simply find your way to a public library, cybercafe, friend's house, employer work station, or other Internet-accessible computer so that you are able to receive credit for timely submitted work, since no credit is given for late submissions under late submissions.

F1/F2 International Students

The U. S. Department of Homeland Security has recently established regulations for F1 students taking online classes. Specifically, if you have F1 visa status and are taking more than one online class in a semester, you need to provide proof that you are physically present for at least two meetings with your instructor for each online class..  F1 (international) students who are taking online or distance learning classes that do not require you to physically be present on campus for an exam, a class meeting, or other purposes relating to the class can use only one class or three credits per semester toward the full course of study requirement. For example, if you are an undergraduate student enrolled in 12 credit hours, you can only count one class or 3 credit hours of online study or distance learning classes toward the full course of study requirement for that particular semester if no physical presence on campus is required.  Therefore, F1 (international) students taking more than one (3 hr.) class online per semester are now required to come to campus at least twice per semester to physically meet with their instructor (e.g., oral presentation, in-person office visit by appointment, etc.). The Office of International Students and Scholars [in the Welcome Center (42 W. Warren) at WSU (Tel: 313-577-3422, Fax: 313-577-2962, e-mail: oismail@wayne.edu)] will provide F1 students with a form for faculty to sign verifying these two meetings per online course each semester, and it is the student's responsibility to contact the faculty member regarding the need to meet.

Snow Days, Campus Closures, and Required Online Assignments

Assignments, exams, papers, quizzes and other online work in this class are due as scheduled even if the University closes down for a snow day, an emergency of some kind, or any other reasons.  Students are able to benefit from the fact that the Internet is not impeded by inclement weather or local campus problems, and so students in this course need not have their progress in this course slowed down simply because on-campus activities are curtailed.

Academic Integrity

Strict compliance with the Wayne State University Academic Integrity policies and the Student Code of Conduct are required in this course.  Any cheating (including collaboration among students on quizzes or exams), fabrication, plagiarism, or other academic dishonesty will result in an automatic grade of E for this entire course, irrespective of the specific context or assessment involved (quiz, research paper, exam, etc.).  In addition, charges will be filed with the Judicial Officer of the Dean of Students Office.  For more information, see the Student Code of Conduct brochure. There is zero tolerance of academic dishonesty in this course.


Schedule of Assignments

Subject to Change - Check Back Often

Note:  if you have trouble with some of the links on this page,
try accessing this page from a campus computer,
or by configuring your browser to the WSU proxy server.
Unit and Due 
Dates and Times†		 Readings Due Prior to Discussion and Quiz (Draw from these Readings when Completing Discussion and Quiz)
Due at 6:00 p.m..		 Discussion Questions, Completed on Discussion Board Prior to Deadline
Due at 6:00 p.m. However, when there is both a Part A and a Part B, Part A initial Discussion Board postings, are Due at 6:00 p.m.. Part B Responsive and Follow-Up Discussions are Due at 11:00p.m.
 Other Items Due to be Submitted Prior to Deadline
Due at 6:00 p.m.:
09/03/2009, Thursday
Introduction to ACC 7155

Note:  First Email Assignment, Initial Discussion Board postings (U1D1 and U1D2), and Baseline Quiz, are due at 6:00 p.m. on  09/10/2009,, but may be submitted earlier. Quiz # 1 is also due at 6:00 p.m. on  09/10/2009, but is not available until 09/09/2009 per the Quizzes page of this syllabus.
 Primary Readings: Read, from top to bottom, this syllabus and all of the attachments listed at the bottom of this syllabus.  Pay special attention to the syllabus page entitled: How to Study for ACC 7155. View the introductory lecture on Blackboard.
Also read through Exercise 62 on page 6-32 of the  CCH textbook, the Comprehensive Problem on page 18-41 of the CCH textbook, and the case of Four Seasons Hotels & Resorts v. Consorcio Barr S.A., 377 F.3d 1164, 2004 U.S. App. LEXIS 14968, 17 Fla. L. Weekly Fed. C 821 (11th Cir. Fla. 2004). Also read the description of forensic accounting at Part D of the Findings of Fact in the case of  Gollin v. Comm'r, T.C. Memo 1996-454, 1996 Tax Ct. Memo LEXIS 470, 72 T.C.M. (CCH) 897, T.C.M. (RIA) P96454 (T.C. 1996).  (Both the Four Seasons case and the Gollin case can be found in the Lexis-Nexis and RIA Checkpoint databases at the Wayne State University Libraries. At the LexisNexis site, click on the Legal tab, then the Federal & State Cases link, and then enter the case name or citation. At the RIA site, click on the Cases link under the Find by  Citation heading, and then enter the case name or citation.) Also read what the Bureau of Labor Statistics has to say about forensic accounting and forensic accountants. Finally, peruse (i.e., browse through with an active curiosity) the report, "Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty, and Students." 		Correct your address on Pipeline if you are not using the University AccessID as your primary email.  Log in to WSU Pipeline  and click the "Account" icon in the upper right hand corner of the page. In the "Account Management Menu", click "Set Mail Forwarding". Specify your primary email address, and desired options, and click "OK".  Make sure your email address on Pipeline is precisely accurate, so that you will not miss out on any emails "broadcast" to the entire class from the Blackboard system. Note: First Email Assignment, initial Discussion Board postings (U1D1 and U1D2), and Baseline Quiz, are due at 6:00 p.m. on  09/10/2009, but may be submitted earlier.
09/10/2009, Thursday
Unit One: Introduction to Forensic Accounting

First Email Assignment, Initial Discussion Board postings (U1D1 and U1D2), Quiz # 1 and Baseline Quiz, are due at 6:00 p.m. on  09/10/2009.

U1D1 and U1D2
Replies are Due at 11:00  p.m. on  09/10/2009.

Note: First Email Assignment, initial Discussion Board postings (U1D1 and U1D2), and Baseline Quiz, are due at 6:00 p.m. on  09/10/2009, but may be submitted earlier. Quiz # 1 is also due at 6:00 p.m. on  09/10/2009, but is not available until 09/09/2009 per the Quizzes page of this syllabus. 		Primary Readings: Carefully study Chapters 1, 2 and 3 of the CCH textbook for this course.
Additional Required Readings:
Tom McGinty, Kara Scannell, "SEC Plays Keep-Up in High-Tech Race," Wall Street Journal, Aug 20, 2009, p. C.1;
Alexandra Levit, "Executive Education -- Second Act: You're a Success, Now Get Down to Work," Wall Street Journal, Aug 20, 2009. p. B.5;
Edward Jay Epstein, "Books -- Review: Confidence Man --- Early attempts to understand a swindler -- and follow the money," Wall Street Journal, Aug 15, 2009. p. W.8; and
Gregory Zuckerman "Huron Takes Big Hit As Accounting Falls Short," Wall Street Journal, Aug 5, 2009. p. C.1 .
Unit 1, Discussion 1: After reading the Discussion Board page of the syllabus from top to bottom, introduce yourself, on the Blackboard Discussion Board site for this course, to the other students in this course.  Include general employment information and/or any other information you would care to share with your classmates. Describe your MBA/MS degree experience to date, and expectations from your graduate studies. You may, if you wish, attach a photo of yourself. Due by 6:00 p.m.
Unit 1, Discussion 1(Reply): Provide at least one constructive and substantive reply to other students' U1D1 expectations, experience, or other observations. Feel free to enter into a respectful discussion, regarding expectations, employment, education, etc. Due by 11:00 p.m.
Unit 1, Discussion 2:  Write out your response to Exercise 47 on page 1-18 of the CCH textbook. Also explain: (1) why you are interested in forensic accounting; (2) your exposure to, or experience with, any problems arising from fraud, embezzlement or white collar crime in the workplace or elsewhere; (3) in reference to the Education and Training in Fraud and Forensic Accounting guide, which areas of forensic accounting education you think you will find most interesting and relevant (and why); and  (4) how you might use forensic accounting skills in your career in future years. Due by 6:00 p.m.
Unit 1, Discussion 2(Reply): Provide at least one constructive and substantive reply to other students' U1D1 expectations, experience, or other observations. Feel free to enter into a respectful discussion, regarding expectations, employment, education, etc. Due by 11:00 p.m. 		First Email Assignment, Initial Discussion Board postings (U1D1 and U1D2), and Baseline Quiz, are due at 6:00 p.m. on  09/10/2009, but may be submitted earlier. Quiz # 1 on Unit One readings, lectures, etc., is also due at 6:00 p.m. on  09/10/2009 but is not available until 09/09/2009 per the Quizzes page of this syllabus.  All Quizzes are cumulative: Quiz # 1 will cover chapters 1, 2 and 3 of the CCH textbook for this course, as well as the lectures, readings, Discussion Board assignments, and related readings due by 6 pm on 09/10/2009.
U1D1 and U1D2 Replies are Due at 11:00  p.m. on  09/10/2009.
After 09/10/2009:
Start on your Financial Statement Case Analyze, which may be uploaded onto the Discussion Board any time  before it is due.
09/17/2009, Thursday
Unit Two: Investigating Fraud, Part I

First Digital DropBox Assignment, Quiz # 2, and Initial U2D1 Discussion posting are
due at 6:00 p.m. on  09/17/2009.  At least one response to another student's U2D1 discussion is due at 11:00 p.m.		 Primary Readings: Carefully study Chapters 4, 5 and 6 of the CCH textbook for this course; also read Jenner & Block Client Advisory (2/16/2006); SEC Complaint in the AIG case;  Judgment in AIG case; AIG Summary of  Settlement; and SEC Summary of AIG Settlement; SEC Complaint: Sherry Gibson; US DOJ Superceding Indictment (Press Release).
Additional Required Reading (Court Case on Lexis-Nexis):
Westernbank P.R. v. Kachkar, 2009 U.S. Dist. LEXIS 16356 (D.P.R. Feb. 9, 2009).



 Unit 2, Discussion 1:  Write out your response to Exercise 56 on page 6-32 of the CCH textbook. Also provide a detailed description of a specific procurement fraud situation with which you have been familiar. If you have never run into, or heard about, a specific procurement fraud situation, ask around until you find out about one. Or, find an actual procurement fraud situation described in an article from the Internet.  After you provide as many specific details as possible (including the type of organization involved and its industry, the details of the fraud itself, the nature of any bribes or kickbacks, etc.), offer some specific suggestions as to how this fraud might have been prevented, as well as what types of controls, techniques or procedures might have resulted in its discovery.  Due at 6:00 p.m.
Unit 2, Discussion 1 (Reply): Provide at least one constructive and substantive reply to other students' U1D1 expectations, experience, or other observations. Feel free to enter into an ongoing respectful discussion, regarding procurement fraud and its discovery and prevention. Due by 11:00 p.m
 First Digital Dropbox Assignment: Upload a color scan of your Wayne State University OneCard onto the Blackboard Digital Dropbox tool in .jpg format. Do not actually email  the .jpg file, but, attach it and upload it onto the Blackboard. Digital Dropbox. For more detailed instructions, see the Online Technology and Skills page of the syllabus. Prof. Spalding uses the scan to verify the identity of students (presentation, online office hours, final exam, etc.). Quiz #2 on Unit Two, is due at 6:00 p.m.
09/24/2009, Thursday
Unit Two: Investigating Fraud, Part II
 
 

Initial U2D2 posting, including Financial Statement Case Analysis, is due at 6:00 p.m. on 09/24/2009.

Discussion Board U2D2 Replies are Due at 11:00 p.m. on 09/24/2009.

 Primary Reading: Carefully study SAS  No. 99, at Appendix 2 of the CCH textbook.
Additional Required Reading (Court Case on Lexis-Nexis):
Mintel Int'l Group, Ltd. v. Neergheen, 2009 U.S. Dist. LEXIS 32738, (N.D. Ill. Apr. 17, 2009). 		Unit 2, Discussion 2:   Following the format prescribed on the Discussion Board page of this syllabus, complete your  Financial Statement Case Analysis in response to Exercise 62 in the CCH textbook. Separately, write a short summary of your  Financial Statement Case Analysis  as your U2D2 Discussion Board message posting. As part of your U2D2 posting, also attach and upload your complete Financial Statement Case Analysis (in Word 2003 format). The summary on the Discussion Board U2D2, and the uploading of the Financial Statement Case Analysis (in Word format), are due at 6:00 p.m.
Unit 2, Discussion 2 (Reply): Provide at least one constructive and substantive reply in response to at least one other student's U2D1 Financial Statement Case Analysis. Due by 11:00 p.m. Continue any thoughtful discussions as you deem appropriate.
10/01/2009, Thursday
Midterm Exam I
 Online Midterm Exam I.  Date and Time:  Part I ("multiple choice" portion) and Part II ("short essay" portion) of Midterm Exam  I are due on or before 11:00 p.m. on 10/01/2009.  This exam is a "take-home" exam, available to the student at the Course Documents section of the Blackboard site for this course approximately 30 hours prior to that due date and time..  The text of the short essay questions may be made available a day or two sooner for student review and preparation. Part One (the multiple choice/true false portion) is completed on Blackboard in the same manner as quizzes. Part Two (short essay) is also separately completed on Blackboard in approximately the same manner as quizzes, but using complete and proper sentences.  Part One (multiple choice) must be completed in one sitting within one hour of the time Part One is started.  Part Two (short essay) must be completed separately in one sitting (not in the same session as Part One), within one hour of the time Part Two is started.  Part One is graded automatically on Blackboard;  points for Part Two are posted within approximately one week.
10/08/2009, Thursday
Unit Three: Money Laundering, and Litigation Support
 

Initial U3D1 Discussions, Quiz #3, Survey # 1, and Email Assignment # 2 are Due at 6:00 p.m. on  10/08/2009

U3D1  Replies are Due at 11:00 p.m. on  10/08/2009

Carefully study Chapters 7, 8, and 9 of the CCH textbook for this course. Also read:
Also peruse (i.e., browse through with an active curiosity) the following:
Additional Required Reading (Court Cases on Lexis-Nexis):
Alfonso v. Tri-Star Search LLC, 2009 U.S. Dist. LEXIS 37362, 46 Employee Benefits Cas. (BNA) 2392 (D. Or. May 4, 2009); In re Hagaman, 2009 Cal. App. Unpub. LEXIS 4785 (Cal. App. 2d Dist. June 16, 2009).
 Unit 3, Discussion 1:  Read through the Comprehensive Problem at page 8-41 of the CCH textbook. Prepare a list of seven (7) mistakes Anderson made, and, for each one, suggest how the mistake could have been prevented. Do not copy or include the lists submitted by other students.  Due at 6:00 p.m.
Unit 2, Discussion 1 (Reply): Provide at least one constructive and substantive reply to other students' U3D1 response, adding suggestions as to how the mistakes listed by other student(s) could have been prevented. Feel free to enter into an ongoing respectful discussion, regarding litigation support. Due by 11:00 p.m. 		Quiz #3; Survey # 1; and Email Assignment # 2: Let Prof. Spalding know by email whether you will be taking the written Part Three of the final exam, or, want to schedule a 10 or 15 minute online interview instead. If you are opting out of the closed book, closed notes in-person exam, suggest three preferred interview times (see the Announcements on Blackboard for the schedule of dates and times). See the Exams page for details.
10/15/2009, Thursday
Unit Four: Securing and Analyzing Forensic Data, Part I.

Quiz 4, and initial U4D1 Discussion posting are
due at 6:00 p.m. on  10/15/2009.  At least one response to another student's U4D1 discussion is due at 11:00 p.m. 		Carefully study Chapters 13, 14 and 18 of the CCH textbook for this course; and, Center for Audit Quality "White Papers on Illiquidity in the Markets:"
  1. Measurements of Fair Value in Illiquid (or Less Liquid) Markets;
  2. Consolidation of Commercial Paper Conduits; and
  3. Accounting for Underwriting and Loan Commitments.
Additional Required Reading (Court Cases on Lexis-Nexis):
Bhatia v. United States, 2009 U.S. Dist. LEXIS 24815 (N.D. Cal. Mar. 10, 2009); Oz Optics v. Zeynep, 2009 Cal. App. Unpub. LEXIS 2952 (Cal. App. 1st Dist. Apr. 15, 2009)
 Unit 4, Discussion 1:  Provide a response to Exercise 8 on page 18-41, and describe how forensic software could be used to obtain such documentary information.  Due at 6:00 p.m.
Unit 2, Discussion 1 (Reply): Provide at least one constructive and substantive reply to other students' U4D1 response, adding suggestions as to how forensic accounting software could be used to obtain the documentary information listed by other student(s). Feel free to enter into an ongoing respectful discussion, regarding forensic software programs. Due by 11:00 p.m.		 Quiz #4.
10/22/2009, Thursday
Unit Four: Securing and Analyzing Forensic Data, Part I.I

Summary on the Discussion Board U4D2, and the uploading of the Tallahassee Bean Case Analysis(in Word format), are due at 6:00 p.m due at 6:00 p.m. on 10/22/2009.

Discussion Board U4D2 Replies are Due at 11:00 p.m. on 10/22/2009.

 Primary Readings: Peruse the Teacher Handouts pertaining to Comprehensive Problem Tallahassee Bean Case Analysis, available in the Course Documents areas of the Blackboard site for this Course.
Additional Required Reading (Court Cases on Lexis-Nexis):
State v. Jones, 2009 Ala. Crim. App. LEXIS 131 (Ala. Crim. App. Oct. 9, 2009). 		Unit 4, Discussion 2:   Following the format prescribed on the Discussion Board page of this syllabus, complete complete your  Comprehensive Problem Tallahassee Bean Case Analysis in response to the Comprehensive Problem on page 18-41 of the CCH textbook. Separately, write a short summary of your  Tallahassee Bean Case Analysis as your U4D2 Discussion Board message posting. As part of your U4D2 posting, also attach and upload your completeTallahassee Bean Case Analysis (in Word 2003 format). The summary on the Discussion Board U4D2, and the uploading of the Tallahassee Bean Case Analysis(in Word format), are due at 6:00 p.m.
Unit 4, Discussion 2 (Reply): Provide at least one constructive and substantive reply in response to at least one other student's U4D2 Tallahassee Bean Case Analysis Due by 11:00 p.m. Continue any thoughtful discussions as you deem appropriate.
10/29/2009, Thursday Online Midterm Exam II. All exams are cumulative.  Date and Time:   Part I ("multiple choice" portion) and Part II ("short essay" portion) of Midterm Exam  II are due on or before 11:00 p.m..on 10/29/2009.  This exam is a "take-home" exam, available to the student at the Course Documents section of the Blackboard site for this course approximately 30 hours prior to that due date and time..  The text of the short essay questions may be made available sooner for student review and preparation. Part One (the multiple choice/true false portion) is completed on Blackboard in the same manner as quizzes. Part Two (short essay) is also separately completed on Blackboard in approximately the same manner as quizzes, but using complete and proper sentences.  Part One (multiple choice) must be completed in one sitting within one hour of the time Part One is started.  Part Two (short essay) must be completed separately in one sitting (not in the same session as Part One), within one hour of the time Part Two is started.  Part One is graded automatically on Blackboard;  points for Part Two are posted within approximately one week.
11/05/2009, Thursday
Unit Five: Damages
 

Initial U5D1 Discussion, Quiz 5, and Second Digital DropBox Assignment, are Due at 6:00 p.m. on  11/05/2009

U5D1  Replies are Due at 11:00 p.m. on  11/05/2009

Primary Readings: Carefully study Chapters 10, 12, and 16 of the CCH text for this course.
Additional Required Reading (Court Cases on Lexis-Nexis):
Pozez v. Ethanol Capital Mgmt., L.L.C., 2009 U.S. Dist. LEXIS 62605, Fed. Sec. L. Rep. (CCH) P95297 (D. Ariz. July 20, 2009).
 Unit 5, Discussion 1:  Provide a response to Exercise 23 on page 10-34.  Due at 6:00 p.m.
Unit 5, Discussion 1 (Reply): Provide at least one constructive and substantive critique of other students' U4D1 response.). Feel free to enter into an ongoing respectful discussion.. Due by 11:00 p.m. 		Quiz #5.
Second Digital DropBox Assignment. Let Prof. Spalding know on the Digital DropBox whether you will be presenting your research in person on 12/03/2009, or via video upload onto the Discussion Board.
11/12/2009, Thursday
Unit Six: Business Valuations and Special Situations.

Initial U6D1 Discussion posting, Survey # 2, and Quiz # 6 are
due at 6:00 p.m. on  11/12/2009.  At least one response to another student's U6D1 discussion is due at 11:00 p.m.
 Primary Readings: Carefully study Chapters 11 and 17 of the CCH text for this course;
Peruse the AICPA Statement on Standards for Valuation Services No. 1, "Valuation of a Business,
Business Ownership
Interest, Security, or
Intangible Asset" (AICPA, 2007).
Additional Required Readings:
Reuters, "Microsoft and National White Collar Crime Center Make Digital Forensics Tool Available to U.S. Law Enforcement Agencies"


 Unit 6, Discussion 1:  Provide a response to Exercise 12 on page 17-41.  Also attach your Research Presentation Handout (in Word format) to your discussion U6D1 on the Discussion Board. Due at 6:00 p.m.
Unit 5, Discussion 1 (Reply): Provide at least one constructive and substantive critique of other students' U6D1 response. Feel free to enter into an ongoing respectful discussion. Due by 11:00 p.m.


 Quiz #6; Survey # 2
11/19/2009, Thursday, Study Day. Work on your Research Paper. No assignments due.
12/03/2009
In-Class Session at 6:00 p.m. On-Site on Main Campus (Room 103 Rands House, 5229 Cass Avenue Main Campus).
-- or --
RPD1 video presentation is due online at  6:00 p.m. on 12/03/2009.		 Research Presentations.  Students who choose not to upload their video presentation must attend the in-class session, and should print and bring to class a dozen copies of their own Research Presentation Handout. This is the same handout that the student uploaded at his or her U6D1 discussion. Research Presentation, Discussion 1.  For those students who choose to upload their video presentation onto the Discussion Board, their five to ten minute presentation must be uploaded as an attachment to the RPD1 discussion thread by 6:00 p.m.  The Subject line should indicate "Video Presentation by ________" with the student's name indicated.
Research Presentation, Discussion 1 (Reply).  For all students: Provide a constructive and substantive question in response least one other student's RPD1 video presentation. Due 12/04/2009 by 11:00 p.m.  Select a student for whom a fewer number of questions have already been asked, so that you not "pile on" any one or two students.
Research Presentation, Discussion 1 (Follow-Up).  Only for those students who chose to upload their video presentation onto the Discussion Board:  Provide a constructive and substantive follow-up or answer to at least one RPD1 Reply. Due 12/05/2009. by 11:00 p.m.
12/10/2009, Thursday
Final paper is due online at 11 pm.
 Final Research Paper is due online due on or before 11:00 p.m. on 12/10/2009 on Blackboard: the electronic version in Word is "Sent" on Blackboard using the Student Drop Box.  Hard copy of the research paper is required in addition to the electronic version, and may be either faxed to (313) 577-2000, or delivered to the Department of Accounting office in 100 Rands House on Main Campus (see address above), as late as noon on 12/14/2009 ... so long as the electronic copy of the Word document computer file of the research paper has been previously Sent (i.e., uploaded) via the Student Drop Box on Blackboard no later than 11:00 p.m. on 12/10/2009. If you plan to fax your paper, do not ask for, and do not expect, a confirmation of the receipt of your fax; if you are unsure about sending a fax, choose another delivery method (e.g., hand delivery, Fedex, etc.).  Also, if you plan to fax your paper, do not wait until the last minute to fax your paper, as the fax line will likely be busy and you will miss the deadline.
12/17/2009, Thursday
Final Exam Parts One and Two are due online at 6 pm.

Final Exam Part Three (for those students who did not already elect and do the online interview in November) is at 6:00 pm. sharp in Room 103 Rands House		 Online Parts One and Two of Final Exam. All exams are cumulative. Date and Time:  Part I ("multiple choice" portion) and Part II ("short essay" portion) of the Final Exam are due online on or before 6:00 p.m..on 12/17/2009. This exam is a "take-home" exam, available to the student at the Course Documents section of the Blackboard site for this course approximately 30 hours prior to the due date and time.  The text of the short essay questions may be made available sooner for student review and preparation. Part One (the multiple choice/true false portion) is completed on Blackboard in the same manner as quizzes. Part Two (short essay) is also separately completed on Blackboard in approximately the same manner as quizzes, but using complete and proper sentences.  Part One (multiple choice) must be completed in one sitting within one hour of the time Part One is started.  Part Two (short essay) must be completed separately in one sitting (not in the same session as Part One), within one hour of the time Part Two is started.  Part One is graded automatically on Blackboard;  points for Part Two are posted within approximately one week.
In-Person Part Three of the Final Exam. The third in-class (closed book, closed notes) 50-minute part of the final exam is worth 50 points and will take place on 12/17/2009 at 6:00 p.m. on Main Campus (Room 103 Rands House, 5229 Cass Avenue Main Campus). Bring pencils and a good eraser only, to the in-class part of the exam. All paper will be provided.  This part of the exam will emphasize vocabulary and definitions, and may be in the form of a crossword puzzle. Optional Online Oral Exam.  Instead of taking this in-person, closed book, closed notes written exam, students may have already taken the opportunity to schedule and participate in a fifteen-minute (or so) online oral exam.  This required the use of a web cam.  For information about this option, see the Exams page of this syllabus.
This syllabus will be updated continually.