BUSÂ 0210. Ethical Studies in Accounting and Business
Units: 3
Formerly known as BUS 10
Advisory: Completion of ENGL 1A; and BUS 144 or BUS 201 with grades of "C" or better
Hours: 54 lecture
Explores ethics that must be addressed by bookkeepers, small business employees, and accountants. Topics in ethics include ethical foundations for personal and professional practice. A variety of case studies are evaluated to gain perspective into ethical lapses, fraud, and legal liability. Prevention techniques for and consequences of unethical and fraudulent behavior in the workplace and society are examined. (CSU)
BUS 0210 - Ethical Studies in Accounting and Business
http://catalog.sierracollege.edu/course-outlines/bus-0210/
Catalog Description Formerly known as BUS 10 Advisory: Completion of ENGL 1A; and BUS 144 or BUS 201 with grades of "C" or better Hours: 54 lecture Description: Explores ethics that must be addressed by bookkeepers, small business employees, and accountants. Topics in ethics include ethical foundations for personal and professional practice. A variety of case studies are evaluated to gain perspective into ethical lapses, fraud, and legal liability. Prevention techniques for and consequences of unethical and fraudulent behavior in the workplace and society are examined. (CSU) Course Student Learning Outcomes CSLO #1: Assess the theories of past ethical philosophers and apply those theories in today's business environment. CSLO #2: Evaluate the fraud triangle and analyze those factors within current fraud cases. CSLO #3: Hypothesize reasons for fraud in today's society using theories discussed in class. Effective Term Fall 2020 Course Type Credit - Degree-applicable Contact Hours 54 Outside of Class Hours 108 Total Student Learning Hours 162 Course Objectives 1. Analyze the foundations of ethical behavior. 2. Evaluate the ethical guidelines of the American Institute of Certified Public Accountants (AICPA) and other professional accounting organizations. 3. Analyze the California Accountancy Act and the regulations of the California Board of Accountancy. 4. Identify the common characteristics and causes of ethical lapses and fraud. 5. Assess the potential consequences and legal liability for unethical behavior in business and the community. 6. Evaluate fraud prevention techniques in business. 7. Demonstrate an understanding of the types of frauds in business. 8. Create a code of personal ethics. General Education Information Approved College Associate Degree GE Applicability AA/AS - Behavioral Sciences CSU GE Applicability (Recommended-requires CSU approval) Cal-GETC Applicability (Recommended - Requires External Approval) IGETC Applicability (Recommended-requires CSU/UC approval) Articulation Information CSU Transferable Methods of Evaluation Classroom Discussions Example: 1. Research a given fraud and write a paper on how the fraud was perpetrated and the consequences of the fraud to the perpetrators and the community. Present your findings to the class in an interactive format utilizing class participation. This will be evaluated by the instructor using a grading rubric for the paper and the presentation. Essay Examinations Example: 1. Describe the three factors of the fraud triangle and which factor is best reduced by internal controls. The instructor will read each students' essay and provide feedback for review in class. Objective Examinations Example: 1. Using multiple choice questions, the student will respond to the Ponzi Scheme perpetrated by Bernie Madoff. What caused Madoff's fraud to be uncovered? a) The fraud was discovered by Madoff's accountant/auditor b) Redemption requests could not be fulfilled c) A Justice Department investigation uncovered the fraud d) Madoff was unable to satisfy an SEC information request Problem Solving Examinations Example: 1. Create a personal code of ethics. Use the topics learned in this class and apply them to your own ethical behavior in a personal, scholastic, or work setting. This will be evaluated manually by the instructor and feedback will be provided. Projects Example: 1. Research a given fraud and write a paper on how the fraud was perpetrated and the consequences of the fraud to the perpetrators and the community. Present your findings to the class in an interactive format utilizing class participation. This will be evaluated by the instructor using a grading rubric for the paper and the presentation. Reports Example: 1. Research a given fraud and write a paper on how the fraud was perpetrated and the consequences of the fraud to the perpetrators and the community. Present your findings to the class in an interactive format utilizing class participation. This will be evaluated by the instructor using a grading rubric for the paper and the presentation. Repeatable No Methods of Instruction Lecture/Discussion Distance Learning Lecture: Instructor provides lectures (in class or online) on the fraud triangle and then guides students through discussion on lecture topics. Instructor sets up and monitors group projects (in class or online), including projects on various given fraud cases. Distance Learning After reviewing the instructor’s lecture slides and/or video, students will complete assigned quiz using the course management software. Typical Out of Class Assignments Reading Assignments 1. Read Chapter 1 and be prepared to discuss the questions at the end of the chapter in class. 2. Read a current article involving an occupational fraud and be prepared to present your article in class. Writing, Problem Solving or Performance 1. Given an ethical dilemma provided by the instructor, determine a resolution using the ethical principles of utility, justice, and humanity. 2. For a given case study, answer the following questions and prepare a report (minimum of 2 pages) answering the following: - Describe the case. - What factors led to the fraud? - What specific fraud occurred? - What was the effect on company employees? - What was the effect on the individuals that perpetrated the fraud? - What could have been done to prevent the fraud? - How did this case affect your views and opinions? Other (Term projects, research papers, portfolios, etc.) Within your peer group, explore a given case study and identify the perpetrators, methods, and eventual resolution of the fraud. Present your findings to the class in an interactive format. Required Materials Professional Ethics for Accountants Author: Diamond, R., CPA and Diamond, A., CPA Publisher: Robert V. Diamond, CPA Publication Date: 2016 Text Edition: 7th Classic Textbook?: No OER Link: OER: Ethics in Accounting: A Decision-Making Approach Author: Gordon Klein Publisher: Wiley Publication Date: 2015 Text Edition: Classic Textbook?: No OER Link: OER: Other materials and-or supplies required of students that contribute to the cost of the course.
Course Identification Numbering System (C-ID)
...0001 BUS 110 BUS 0260 BUS 115 BUS...0205L PHYS 210 PHYS 0210 and PHYS 0210L...
