88 4th Street Campus
Spring 2015
Tony Viertel
CRN: 35238
Section: 581
Units: 3
Class Meeting: Wednesday 6:00 p.m. – 8:50 p.m.
Class Room Location: 321
Prerequisite: Accounting II
Office: Cloud Hall, Room 405
Office hours: Wednesday & Thursday 3:30 p.m. – 4:30 p.m. or by appointment
Telephone: (415) 452-7407
E-mail: cviertel@ccsf.edu
REQUIRED TEXTS & WEBSITE ACCESS
Course Name: Spring 2015
Accounting 54
Course ID: viertel75704
Auditing and Assurance
Services, 15th ed., Arens,
Elder & Beasley
Peach Blossom Cologne
Company, 4th ed, Paul
REQUIRED SUPPLIES
Paper, pencil and a nonprogrammable calculator
COURSE DESCRIPTION
Designed for students who are pursuing accounting beyond introductory study. Covers the objectives, scope and history of external auditing for financial statements. Qualifies as meeting a part of the educational requirements for the Certified Public Accountant exam as determined by the California State Board of Accountancy as of September 2013.
1
LEARNING OUTCOMES
• Understand the verification of balance sheets and internal control of accounting systems and cycles.
• Understand auditing standards, professional ethics, legal liability, audit reports and audit programs. HOMEWORK
The class will cover chapters 1 through 17 and chapter 24. Homework and class discussion reflect the material to be tested on the exams. Students are responsible for all material covered since the first day of class. Assignments for each chapter are listed at the end of the syllabus. Completed homework must be submitted via MyAccountingLab by 6:00 p.m. on the date due.
PEACH BLOSSOM COLOGNE AUDIT GROUP PRESENTATION
Members of the class will be randomly selected and placed into groups. During the final week of the course, each group will give a 15 minute presentation on their Peach Blossom
Cologne audit. Each member must participate in the group presentation. A copy of the audit work papers must be given to the instructor on the due date.
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