Return to flip book view

Spring 2025 Syllabus

Page 1

A310S P R I N G 2 0 2 5Intermediate FinancialReporting and Analysis: AUser’s Perspective Message

Page 2

C O N T E N T S12Course RequirementsTime ManagementOffice Hours and Extra HelpFeedback13Academic Misconduct14 AI Use in the Classroom15 Video Proctoring and RecordingUnauthorized UseEarly Alert Warnings16Biased Based Incident Reporting17 Accommodations for ReligiousObservancesAccessible Educational Services18 Sexual Misconduct and Title IXMental Health19Note to Students Planning on Taking theCPA Exam20Tentative Course Schedule22Appendix AUndergraduate Program Learning Goals 3Instructor and Section InformationInstructor InformationSection Information4Course Objectives and Learning OutcomesDescriptionLearning Outcomes  5Course InformationRequired MaterialsCourse Website 6 Course RequirementsCommunication Grading7 Grading Scale8Course RequirementsIntroductionHomeworkIU K-talks 9Course RequirementsExamsStudent Participation 10Course RequirementsClass PreparationAttendance 11Course RequirementsLate Work Policy

Page 3

SectionNumberMeeting Day andTimeMeeting TimeMeetingLocation34979Monday/Wednesday8:00 - 9:15 amHH 402611381Monday/Wednesday9:35 - 10:50 amHH 402611383Monday/Wednesday11:10 - 12:25 pmHH 402611382Monday/Wednesday12:45 - 2:00 pmHH 4026Instructor: Angela AndrewsEmail: abandrew@iu.eduPhone: (812) 855-1894Office: HH 5110
Instructor InformationOffice HoursWednesday 2:15-3:15 pm andby appointmentSection InformationInstructor and Section InformationA 3 1 0     |     3

Page 4

In this class, you will develop adeeper understanding of theimpact of accounting standardsand accountant judgment onfinancial decision-making. Thecourse emphasizes the role thatjudgment plays in financialreporting. As such, you willexamine the impact of businessand economic decisions onaccrual-based financialstatements. You will applytechnical, analytical, andinterpretive skills related toeconomic transactions andaccrual-based financialstatements to evaluate andcompare the financialperformance of corporations. A 3 1 0 | 4Course Objectives and LearningOutcomesDescription Learning OutcomesUpon successful completion of thecourse, you will be able to: 1) Locate, interpret, and use theinformation found in annual reports toanalyze and compare companies'financial performance [SLO 1.3]2) Analyze the financial statementimpact of using U.S. GAAP and itsdifferent accounting methods torecord economic transactions [SLO3.1] 3) Evaluate and predict theimpact of management decisions onfinancial statements and financialratios [SLO 3.3; SLO 5.2]4) Apply effective communicationtechniques to explain financialconcepts [SLO 3.1; SLO 5.4]See Appendix A for the complete listof undergraduate program learninggoals and student learning outcomes.

Page 5

Course InformationIn this course, the textbook we use is:Spiceland, Nelson, Thomas and Winchel,Intermediate Accounting, 11th Edition,McGraw Hill, 2023 McGraw-Hill’s Connect HomeworkManager will provide you with access toboth the e-text and the homework required for this course. Your bursar bill willreflect the purchase when you register forthis class, and you do not need to make anew purchase unless you want to buy thebinder ready version option of thetextbook. You may purchase the textdirectly from McGraw Hill. You will beasked when you sign up for access toMcGraw Hill Connect for the first timewhether you want to purchase a BRV ofthe textbook. You will need a non-graphing financialcalculator. The Hewlett Packard 10B or 12C Financial Calculators will work. I knowmany of you may already have the TexasInstruments BA II Plus Financial calculatorwhich will work for this class as well. I post all the materials that you will need for thiscourse throughout the semester on Canvas. Classmaterials, assignments, grades, announcements,and other material can be found on our classcanvas page. This is an almost paperless class soif you want hard copies of class materials it isyour responsibility to print your materials andbring them to class. You are also responsible forchecking Canvas for announcements andchanges. If you experience any technical glitchesusing Canvas, you should seek support by callingthe UITS Support Center (812) 855-6789.Required MaterialsCourse WebsiteA 3 1 0 | 5

Page 6

The components of your grade are shown at the top of the next page. I am completelyhappy to do everything I can to help you master the material so you have the greatestchance of earning the grade you desire. In addition, at the recommendation of theaccounting department, I expect the overall class average to follow a B+ average (3.2-3.4 GPA). Course RequirementsA 3 1 0 | 6The best way to contact me is via email. I will do my best to respond to your email withinone business day. I will communicate with the class via announcements and/or messagessent via Canvas. All-important requests (e.g., grade questions, excused absence questions)should be submitted via Canvas email and not discussed in person to avoidmiscommunications. You should read all emails sent via Canvas and all announcements toensure you do not miss important information.CommunicationGrading

Page 7

Components of GradePointsExam 1100Exam 2100Exam 3100Financial Statement Assignment135Financial Statement Assignment Part I25Homework105Class Participation + Introduction103Total Points668Grading ScaleA 3 1 0 |  7

Page 8

Course RequirementsINTRODUCTIONBefore the end of the second week ofclass I would like you to share with theclass who you are, what your careersplans are and if you have had aninternship and/or are involved with anystudent organizations. We will useVoicethread for this introductionassignment. Once you have recordedyour introduction feel free to listen toyour classmates and comment if youlike. You may find someone with asimilar interest that you didn’t knowbefore this class. We will useVoicethread again for the first part ofyour financial statement analysisproject.HOMEWORKDuring the semester, you will be assignedhomework that can be accessed viaMcGraw Hill Connect. You can accessthe homework directly through McGrawHill Connect or via links in Canvas. Thesehomework assignments will be due at 11:59pm on the Sunday listed in the tentativeclass schedule. They are graded onaccuracy. You are welcome to work withclassmates on homework assignments,however everyone needs to submit theirown homework assignment in McGraw HillConnect. The purpose of the homeworksets is to provide you additional practiceproblems that will help you prepare forexam-style questions. The lowest threehomework grades will be dropped. A 3 1 0 | 8FINANCIAL STATEMENT PROJECT- 3 PARTSThe purpose of this assignment is use financialinformation to inform a decision. You will compare andcontrast a fraud (restatement) firm with an industry peerwho had no cases of fraud or restatement during thesame time period.The two firms should be compared andcontrasted by examining them along three dimensions:financial ratios, analysts’ and management expectations.The project concludes with an investment decision.Wouldyou have invested in the fraud/restatement or peer firmbased on your analysis?The first part of the assignment requires you to locate afraud or restatement firm and discuss the who, what,when, where and how of the fraud/restatement. Thefraud/restatement should have occurred within the last10 years. You should communicate the information aboutthe firm using a video. Your video should be less than 5minutes. You should also locate an industry peer at thisjuncture just to make your life easier. Students that skipthis step many times end up changing firms after thisassignment because they didn’t make sure there wasfinancial information available for theirfraud/restatement firm or they can’t find a suitable peer.Take some time to make sure you are working with viablecompanies.

Page 9

There will be 3 exams in this course. The exams will beheld in person during regular class periods. Themidterms will specifically cover only material coveredsince the previous exam. Before each midterm, I willprovide you a review packet with additional questions,however, any material covered in class or on thehomework is fair game for the exam. Studying for the exams is paramount to your success inthis course. Students trying to cram-study the materialto prepare for a midterm are exposed to the risk of anunforeseen circumstance (illness, surprise recruitingtrip, etc.) occurring during the days before an examthat prevents them from studying. Please study thematerial throughout the weeks before the exam toavoid this potential problem. Given that you have theexam dates well in advance, I will not allow you to takean exam at a later date. Proper planning prevents poorperformance.Copying exam problems in any way (e.g., cell phonephotos) will be considered a violation of the StudentHonor Code and will be punished. With respect to the grading of exams, I make everyeffort to grade consistently and fairly. However, I willonly adjust scores if I indeed committed a gradingerror, and will not adjust scores if I was consistent ingrading across the whole class. I reserve the right toregrade the entire submission if any regrade isrequested. Students may submit a written regraderequest to me up to one week after midterms aredistributed to students. I will not consider verbalregrade requests. After one week, your grade is final. Course RequirementsEXAMSA 3 1 0 |  9The second part of the assignment requiresyou to create a 7–10-minute presentationthat discusses your financial statementanalysis case. Your video must includePowerPoint slides and you must walk throughthe three dimensions:financial ratios,analysts’ and management expectations andend with your investment decision. Do notwaste time defining ratios, create a high-level executive presentation. The third part of the assignment is to watchyour assigned classmate’s video submissionsand during our final class session bring infollow up questions for a round robinquestion and answer session. Based on yourclassmate’s videos and your follow-upquestions you will then prepare a memo thatsupports a stock purchase by the KelleyInvestment Group and a stock the investmentfund should avoid at all costs. You cansubmit a 5 minute video that discusses whyyou made the choice for best and worstinvestments or a two page memo doublespaced.

Page 10

To minimize classroom interruptions, I stronglyencourage you to arrive on time and avoidleaving early. I understand there may beinstances that arise which require you to enterlate or leave early. Under these circumstances,please enter and exit as inconspicuously aspossible. AttendanceStudents are expected to have read theassigned chapters prior to coming to class. Insome cases, I will not lecture over the content ofthe chapter, but rather jump straight into theapplication of the content. Thus, the initial onusof learning the content will be on the studentprior to coming to class. To know what areas ofthe chapter you should read, you can review thetentative course schedule as well as the classlecture notes to identify the topics I intend tocover. This is a paperless class so please bring your owncopies of the lecture notes to class which can beprinted from Canvas. We will cover thesematerials in class so having them printed isparamount to following along in class. If youhave a tablet, you can bypass the printing ofnotes before class. A 3 1 0 | 1 0Class PreparationThis course is taught using an "active learning"approach in which students are the primary sourceof classroom interaction and learning. Thus, studentclass participation in this course is very important.Active involvement in class involves regularattendance, professionalism, preparedness,productive participation in discussions, andthoughtful responses to questions. It is, therefore,assumed that you have read the assigned materialsand have completed any assigned work prior toeach class meeting. The quality of the learningexperience depends on each student’s commitmentto the class. In addition to providing a morestimulating learning environment in the classroom,class participation offers you a great opportunityto improve your oral communication skills which areessential for a successful professional career.In terms of participation points, there are 51 pointsassigned to pre-lecture videos. There are 17 videosworth three points each. The videos have embeddedquestions which are answered for participation points.You can drop three of these pre-lecture assignmentsfor a total of 9 dropped points. In addition, there will be63 points assigned to class activities. Again, you candrop 3 of these assignments for a total of 9 droppedpoints. These assignments will be submitted via canvasduring class. Please note that in-class assignmentsrequire you to be present during class. If you completean activity outside of the classroom you will receive azero for the assignment since this action constitutesacademic misconduct. This information will also bereported to the university.Student Participation

Page 11

LATE WORK POLICYInstead of allowing late work, I will drop the three lowesthomework grades. In the event an emergency, familysituation or other unforeseen circumstances will result inyou missing more than one assignment in a givencategory, please email me with a clear description ofthe situation which supports the need for exceptions,and we can discuss accommodations. If you are not excused from an exam and miss it, you willreceive a zero. There will be no make-up exams forunexcused absences. To obtain an excused absencefrom an exam due to an Indiana University-approvedscheduling conflict, students should submit a request tome at least 10 days before the exam (this time will allowme to find a location for a make-up exam). For excusedabsences which I am provided at least 10 days’ notice,we will schedule a makeup exam. If an unforeseen event occurs that keeps you from takingan exam, please notify me as soon as possible. I willdetermine if your absence is excused. If the absence isexcused, the weight of that midterm will be allocatedequally to the other two exams. A 3 1 0 |  1 1

Page 12

A 3 1 0 | 1 2FeedbackTime management is the key to doing well inthis class. Good performance in A310 requiresa level of conceptual understanding that goesbeyond the ability to memorize formulas ortechniques. It is difficult to obtain this type ofconceptual understanding by cramming. Thus,for most people, accounting is a subject thatrequires study on a regular basis. If you arepreparing well in advance and are stillstruggling, please see me during office hours. Iam always happy to help people who are tryinghard. Prepare a list of specific questions, andI’ll give you as much time as you need. Pleaserealize that I can’t help very much if you comeby with big issues one or two days before atest. And there is nothing I can do for you afteryou have received a lower grade than youexpected or wanted besides helping youcreate a better plan for the future. Time ManagementI will make every effort to make the class a successfulendeavor for all students. To this end, I welcome anyfeedback about the course and/or my teaching. To notdisrupt the class, please deliver this feedback via emailor during office hours. I will have a MidsemesterFeedback Evaluation form that I ask you to fill out afterthe first portion of the semester to identify areas thatneed adjustment. Office Hours & Extra HelpYou do not need to make an appointment tocome to my office hours. Feel free just drop in.You are welcome to make an appointmentoutside of office hours if the scheduled officehours do not fit your schedule.

Page 13

AcademicMisconductThe vast majority of IU and Kelley students act honestly and with integrity in their personal lives andin class. Indeed, integrity and accountability are fundamental values of the Kelley School of Businessundergraduate program. Unfortunately, each year a small group of students deviate from thosevalues and (either intentionally or unintentionally) engage in academic misconduct. Please do notfind yourself among that group.To avoid academic misconduct, you must know and comply with the responsibilities and dutiesoutlined in the Kelley School of Business Student Honor Code, the Indiana University Code of StudentRights, Responsibilities, and Conduct, and any other Kelley or IU rules and regulations aboutacademic misconduct. In the event you commit an act of academic misconduct, an appropriatesanction will be imposed, and the misconduct will be reported to Indiana University. Sanctions couldinclude a grade of F for the class.Note that academic misconduct includes plagiarism, even if unintentional. Be sure to carefully reviewthe definition of plagiarism found in the IU Code. Additionally, sharing (including uploading) past orcurrent quizzes, exams, or homework assignments from this class with each other (unless specificallyauthorized by assignment, exam, or quiz instructions) or via unauthorized sources, including third-party websites such as Chegg, is against course rules and constitutes academic misconduct, even ifyour intent is not to enhance your performance or grade in this class. Likewise, accessing (includingdownloading) past or current quizzes, exams, or homework assignments via unauthorized sources,including third-party websites such as Chegg, is also against course rules and constitutes academicmisconduct. The policy on Generative AI that I am adopting can be found here. If I determine that you have committed academic misconduct, I will notify you by meeting with youand explaining the basis for my determination. Then, I will report it to the University, as is required. Ifyou are the subject of a report of misconduct that you believe is inaccurate or if you believe that animposed sanction is inappropriate, you have a right to appeal the finding of misconduct and/or thesanction. Appeals are initiated by emailing ksappeal@indiana.edu.A 3 1 0 |  1 3

Page 14

A I U s e i n t h e C l a s s r o o mThe use of generative AI (GAI) is permitted in this course for all assignments and assessmentswith no penalty. However, students should note that all large language models (basis of GAI)still have a large tendency to make up incorrect facts or fake citations, produce inaccurateoutputs, or generate highly offensive products. You will be responsible for any inaccurate,biased, offensive, or otherwise unethical content you submit regardless of whether it originallycomes from you or a GAI platform. Any use of such tools must be appropriately acknowledgedand cited. Use of GAI without acknowledgement will result in a penalty. The disclosure of useof GAI for spelling and grammar checkers is not necessary, but all other uses of GAI requireproper acknowledgment and citations.APA Citation Example:OpenAI. (2024). ChatGPT (Mar 14 version) [Large language model].https://chat.openai.com/chatThe use of GAI platforms without disclosure will be considered plagiarism and/or cheating andwill be reported to the Dean of Students and handled according to university policies.Sanctions for academic misconduct in this course may include a failing grade on theassignment, a reduction in your final course grade, or a failing grade in the course, amongother possibilities. If you have any questions about the acceptable use of GAI tools, pleaseconsult with the instructor before submitting your work.With the understanding of the limitations and necessary acknowledgments, we encourage theuse of GAI as a means for you to submit higher quality assignments in less time. Learning howto use Gen AI is an emerging skill, and it would be to your advantage to learn how to use itwell. GAI can be a valuable tool for augmenting human decision, but it is not a replacement forcritical thinking.A 3 1 0 |  1 4

Page 15

Video Proctoring and RecordingPortions of this course may be subject to electronic proctoring. Video cameras may be used tomonitor the room during student assessment activities, including but not limited to, exams, tests,and quizzes. Video recordings may be used to investigate or support disciplinary action. All-accessto and use of video equipment and recordings will follow applicable IU policies.Unauthorized Use, Sale or Distribution of Course Material andContentI hold the exclusive right to distribute, modify, post, and reproduce any course materials I havecreated, including written materials, study guides, lectures, assignments, exercises, and exams.Commercial tutoring services and/or online platforms may offer students something of value(money, access to materials for other courses, etc.) for sharing materials from this class. Doing so isa violation of my intellectual property rights and violates related University policies. In addition,some online course content, including recorded lectures and/or recordings of class sessions may bemade available to you to view and download. While you are permitted to take notes on suchcontent for your personal use, you are not permitted to distribute or re-post such content either inits original or in altered form without my express written permission.Finally, you may not record, capture, or photograph class sessions (whether in person or online)without my express written permission.Violation of course rules involving unauthorized or improper use, sale, or distribution of coursematerial and content as outlined above is an act of academic misconduct under the IU Code ofStudent Rights, Responsibilities, and Conduct.Early Alert Warnings (EAWs)In this course the instructor wants to make sure you connect with resources that will help you besuccessful. If you receive a message through the Student Engagement Roster that asks you toconsult with your advisor, please know that the message is sent to both you and your academicadvisor, who will follow up and view the feedback from this course.SYLLABUSPAGE 23Adobe Stock imageA 3 1 0 |  1 5

Page 16

SYLLABUSPAGE 23Adobe Stock imageBias-Based Incident ReportingBias incidents (events or comments that target an individual or group based on age, color, religion,disability, race, ethnicity, national origin, sex, gender, gender identity, sexual orientation, marital status, orveteran status) are not appropriate in our classroom or on campus. What should you do if you witness orexperience a bias incident? See it? Hear it? Report it by sending an email (biasincident@indiana.edu orincident@indiana.edu), submitting a report online (https://biasincident.indiana.edu), using the IU mobileapp (available at m.iu.edu), or calling the Dean of Students Office (812-855-8187). Reports can be madeanonymously.KELLEY BIAS INCIDENT SUPPORT OMBUDSPERSON (KBISO): You may experience or witness a bias ordiscrimination incident or an incident that you are unsure how to interpret. We understand that reportingan incident and/or navigating the University or Kelley School processes and offices that are available tosupport you can feel daunting at times. Professor Stephanie Moore is the Kelley Bias Incident SupportOmbudsperson (KBISO), a resource available to all undergraduate students. In this role, Professor Moorewill provide safe and confidential support so that students feel respected and heard when consideringhow to navigate incidents of bias or discrimination. She can help students evaluate and select among avariety of options to address incidents of bias or discrimination—including answering students’ questionsabout how to report incidents of bias or discrimination—or help find others who can answer students’questions. She can make appropriate referrals for filing University-level reports of bias or discriminationand advise students about informal and formal resolution techniques to address current or futureincidents of bias or discrimination. In this role, Professor Moore will not give legal advice. She will notinvestigate claims or participate in formal grievance processes, hearings, or judicial processes. She willnot make administrative or academic decisions for the School or University. Instead, she will listen intentlyand discuss conflicts, disputes, concerns, and complaints that students have about unfair treatment oractions stemming from bias or discrimination on the part of other students, faculty and/or staff. Thepurpose of this role is student support. If you need support or direction related to an incident of bias ordiscrimination, please contact Professor Moore in her KBISO role at kbiso@indiana.edu A 3 1 0 |  1 6

Page 17

Accommodations for Religious ObservancesStudents missing class for a religious observance must fill out the accommodation form on theVice Provost for Faculty and Academic Affairs webpage at least two weeks before youranticipated absence.Accessible Educational ServicesIndiana University is dedicated to ensuring that students with disabilities (e.g., chronic health,neurodevelopmental, neurological, sensory, psychological & emotional, including mental health,etc.) have the support services and reasonable accommodations needed to provide equal accessto academic programs. To request an accommodation, you must establish your eligibility byworking with Accessible Educational Services (AES), which can be reached at iubdss@indiana.eduor 812-855-7578. Additional information can be found at IU’s Accessibility website. The process ofestablishing accommodation is a responsibility shared by you and the AES Office. Only AES-approved accommodations will be utilized in the classroom. After you have met with AES, it is yourresponsibility to share your accommodations memo from AES with me. Note that AES services areconfidential, may take time to put into place, and are not retroactive. Captions and alternatemedia for print materials may take three or more weeks to produce. Therefore, please contactAES as soon as possible if you believe you will require accommodation. I look forward to ensuringyou have the support you need to succeed in this class once you meet with AES and notify me ofthe outcome of that consultation.Adobe Stock imageSYLLABUSPAGE 23A 3 1 0 |  1 7

Page 18

Sexual Misconduct and Title IX As your instructor, one of my responsibilities is to create a positive learning environment for allstudents. IU policy prohibits sexual misconduct in any form, including sexual harassment, sexualassault, stalking, sexual exploitation, and domestic violence. If you have experienced sexualmisconduct, or know someone who has, the University can help. If you are seeking help and wouldlike to speak to someone confidentially, you can make an appointment with the IU Sexual AssaultCrisis Services at 812-855-5711 or contact a Confidential Victim Advocate at 812-856-2469 orcva@indiana.edu . It is also important that you know that University policy requires me to sharecertain information brought to my attention about potential sexual misconduct, with the campusDeputy Sexual Misconduct & Title IX Coordinator or the University Sexual Misconduct & Title IXCoordinator. In that event, those individuals will work to ensure that appropriate measures are taken,and resources are made available. Protecting student privacy is of utmost concern, and informationwill only be shared with those who need to know to ensure the University can respond and assist. Iencourage you to visit http://stopsexualviolence.iu.edu to learn more.Mental Health and Stress Management at Kelly and IU As a student, you may experience a range of issues that can cause barriers to learning, such asdifficulty with mental health, including increased anxiety (feeling irritable, restless, or overwhelmed),difficulty concentrating or managing your time. Or you may find that you feel sad or “empty,” lessinterested in activities you once enjoyed; inadequate compared to others; or even hopeless. Thesemental health concerns could lead to diminished academic performance, drug/alcohol misuse,strained relationships, and/or a reduced ability to participate in daily activities. The moment youexperience any of these, we are here to support you. The Kelley School of Business and IndianaUniversity encourage you to reach out. Here are some resources available to help:If your mental health or stress is affecting this class in particular, reach out to me via e-mail or officehours. I can work with you and direct you to support resources.Indiana University Counseling and Psychological Services (CAPS) is available to assist you. You canlearn more about the broad range of confidential mental health services available on campus via theCAPS website (http://healthcenter.indiana.edu/counseling/).A Care Referral is another easy way to request help with an issue or concern, especially if you do notknow which office or department to contact. You can submit a Care Referral for yourself, or anotherrelated to academic/administrative, personal, health/wellness, behavioral, or bias issues. File areport at https://go.iu.edu/carereport .Adobe Stock imageA 3 1 0 |  1 8

Page 19

A 3 1 0 |  1 9Indiana University students who wish tobecome licensed CPA will need to take theUniform CPA Examination after graduation.Although the CPA exam is a uniform nationallyadministered exam, the educationalrequirements needed to sit for the exam varyfrom state to state. Most states, includingIndiana, require 120 hours of college credit tosit for the exam. In addition, each staterequires a certain number of accounting andother business credits. Indiana University’sundergraduate accounting degreerequirements satisfy the accounting and otherbusiness credit requirements mandated by theIndiana Professional Licensing Agency. Sincethese requirements are subject to change,students are encouraged to research theserequirements along with the requirementsmandated by other states. Several statesrequire additional accounting hours, and somestates require specific courses that are notincluded in IUB’s required curriculum. It is eachstudent’s responsibility to research these examrequirements. Further information is availableat www.nasba.org, www.cpa-exam.org, and bytelephone at 1-800-cpa-exam. Note to Students Planning to Take theCPA Exam

Page 20

Page 21

Page 22

A p p e n d i x A : U n d e r g r a d u a t e P r o g r a mL e a r n i n g G o a l sIndiana University Kelley School of Business - BloomingtonProgram Learning Competencies and Student Learning Outcomes1. An Integrative Point of ViewEvaluate and make business decisions taking into account the interdependent relationships among competitiveand environmental conditions, organizational resources, and the major functional areas of business.· SLO 1.1: Identify the relationships between two or more business functions; explain how actions in one functionalarea affect other functional areas.· SLO 1.2: Describe how the relationships among the functional areas relate to the goals of the organization.· SLO 1.3: Use integrative techniques, structures, or frameworks to make business decisions.2. Ethical ReasoningRecognize ethical issues, describe various frameworks for ethical reasoning, and discern the tradeoffs andimplications of applying various ethical frameworks when making business decisions.· SLO 2.1: Identify the ethical dimension(s) of a business decision.· SLO 2.2: Recognize the tradeoffs created by application of competing ethical theories and perspectives.· SLO 2.3: Formulate and defend a well-supported recommendation for the resolution of an ethical issue.3. Critical Thinking and Decision Making in BusinessIdentify and critically evaluate implications of business decisions for organizational stakeholders and the naturalenvironment.· SLO 3.1: Recognize the implications of a proposed decision from a variety of diverse stakeholder perspectives.· SLO 3.2: Evaluate the integrity of the supporting evidence and data for a given decision.· SLO 3.3: Analyze a given decision using critical techniques, structures, or frameworks.4. Communication and LeadershipCommunicate effectively in a wide variety of business settings employing multiple media of communications.· SLO 4.1: Deliver clear, concise, and audience-centered individual and team presentations.· SLO 4.2: Write clear, concise, and audience-centered business documents· SLO 4.3: Effectively participate in informational and employment interviews.· SLO 4.4: Articulate one’s unique value proposition to a given audience.A 3 1 0 |  2 2

Page 23

5. Quantitative Analysis and ModelingSystematically apply tools of quantitative analysis and modeling to make recommendations and businessdecisions.· SLO 5.1: Use appropriate technology to solve a given business problem.· SLO 5.2:Analyze business problems using appropriate mathematical theories and techniques.· SLO 5.3: Explain the role of technologies in business decision making analysis, or modeling.· SLO 5.4: Structure logic and frame quantitative analysis to solve business problems.6: Working Effectively With OthersCollaborate effectively and respectfully with teammates who look, think, or believe differently from you tobuild trust and community.· SLO 6.1: Participate actively in team meetings and collaborate effectively in both face-to-face and virtualinteractions.· SLO 6.2: Create a cohesive and integrated team deliverable.· SLO 6.3: Assess individual or team collaboration with respect to both productivity and interpersonalrelationships.· SLO 6.4: Identify and manage behaviors related to biases and assumptions to build trust with colleaguesthat have different backgrounds and perspectives.7. Cultural Awareness and Global EffectivenessBecome conversant with major economic, social, political, and technological trends and conditions thatinfluence the development of the global economy and demonstrate competence in the cultural, interpersonaland analytical dimensions of international business.· SLO 7.1: Identify the risks and opportunities associated with determining and implementing optimal globalbusiness strategies.· SLO 7.2: Integrate international, regional, and local non-market forces into strategic decisions ofmultinational corporations.· SLO 7.3: Analyze obstacles resulting from cultural differences and recommend leadership approaches thatleverage diversity to enhance business performance.· SLO 7.4: Identify the personal and contrasting attitudes, values, and beliefs that shape businessrelationships.A 3 1 0 |  2 3