1ACCTG 351B: Business Law (San Francisco, Spring 2014) !ST"#CT$": C%" ST$&%'" "( )C%" S) !

A*A Ce++: (,50) 5-5.5420 /: (0,,) 331.221121,040 FA2: (400) 535.520, '.3ai+: cina3a4ggu(e5u

6a7e 8aug68 'cono3ics, Business Law, an5 *anage3en8 courses a8 GG# since 111- an5 recei7e5 86e 9is8inguis6e5 Facu+8: Awar5 ;or 86e Si+icon <a++e: Ca3pus 200, aca5e3ic :ear an5 ;or 86e Sc6oo+ o; Accoun8ing in 2013( n Augus8 2011, was appoin8e5 8o 86e posi8ion o; #(S( A53inis8ra8i7e Law =u5ge in San =ose> ?e;ore 86a8, was an AL= ;or 86e Ca+i;( 9ep8( o; nsurance ;ro3 200,.2011, a;8er prac8icing +aw in San *a8eo Coun8:, CA ;ro3 11--.2003, ;ocusing 3ain+: on appea+s an5 e@8raor5inar: wri8s in ci7i+ an5 cri3ina+ cases( was a c6ie; warran8 o;;icer in 86e # Coas8 Guar5 "eser7e an5 3o?i+iAe5 ;or ac8i7e 5u8: in 2003.2004( #pon 3: re+ease ;ro3 ac8i7e 5u8:, worBe5 as a "esearc6 A88orne: ;or 86e Superior Cour8, San8a C+ara Coun8:, un8i+ 3: s8a8e AL= appoin83en8( was awar5e5 a BA (po+i8ica+ science) ?: #C San8a Bar?ara, 11-4> a =9 ?: #ni7ersi8: o; Ca+i;ornia, %as8ings Co++ege o; 86e Law, 11--> an *A (econo3ics) ?: Ca+i;( S8a8e #ni7(, %a:war5, 111,> an5 an LL(*( ( n8erna8iona+ Lega+ S8u5ies)(, wi86 6onors, ?: GG#Cs Sc6oo+ o; Law, 2005( C$#"S' 9'SC" &T $!: Focuses on 86e +ega+, regu+a8or: an5 e86ica+ con8e@8 o; pro;essiona+ accoun8ing prac8ice( T6is course wi++ consi5er 86e +aw an5 86e +ega+ en7iron3en8 wi86in w6ic6 cer8i;ie5 pu?+ic accoun8an8s prac8ice an5 86e 3os8 i3por8an8 areas o; 86e +aw a;;ec8ing c+ien8s( Topics co7ere5 in 86is course are 86e +aw o; a53inis8ra8i7e agencies> 86e regu+a8ion o; pro;essions genera++: an5 o; accoun8ing speci;ica++:> e86ics an5 pro;essiona+ responsi?i+i8:, inc+u5ing an in8ro5uc8or: sur7e: o; 86e Treasur:Ds Circu+ar 230, 86e A C&ADs Co5e o; &ro;essiona+ Con5uc8 an5 86e *ADs S8a8e3en8 o; '86ica+ &ro;essiona+ &rac8ice( Corpora8e go7ernance, Sar?anes $@+e:, an5 securi8ies +aw wi++ ?e e3p6asiAe5( C$#"S' $B='CT <'S: T6e course in8ro5uces 86e concep8s an5 8er3ino+og: o; se7era+ ;ie+5s o; #(S( Business Law, as we++ as pro;essiona+ e86ics, as app+ie5 8o a 7arie8: o; rea+ wor+5 pro?+e3s( #pon co3p+e8ion o; ACCTG 351B, :ou s6ou+5 ?e a?+e 8o recogniAe +ega+ an5 e86ica+ pro?+e3 si8ua8ions> recogniAe w6en 8o seeB e@per8 +ega+ an5 e86ica+ counse+> an5 i5en8i;:, su33ariAe, an5 co33unica8e, ora++: an5 in wri8ing, 86e essen8ia+ e+e3en8s o; 86e c+ai3s an5 Eu5icia+ reso+u8ion o; +ega+ cases( Four a?i+i8: 8o ac6ie7e 86ese o?Eec8i7es wi++ ?e e7a+ua8e5 ?: :our per;or3ance on 86e case ?rie;s, c+ass 5iscussions, an5 an e@crucia8ing+: ;ina+ e@a3ina8ion( 1 .1.

C$#"S' ASS G!*'!TS: T6e 8e@8?ooB is C6eese3an, Business Law: Legal Environment, Online Commerce, Business Ethics, and International Issues , 086 e5( ( SB! 1-0.0.13.201041.0)(Fou 3us8 8urn in a case ?rie; (i.e., a one.page Ge@ecu8i7e su33ar:H) eac6 weeB ;ro3 *ee8ing I2 86roug6 *ee8ing I14, inc+usi7e> +ea5 (w6en 5esigna8e5 ?: ins8ruc8or) an5 par8icipa8e in weeB+: c+ass 5iscussions o; 86e cases> an5 8aBe an e@crucia8ing+: 5i;;icu+8 ;ina+ e@a3( 'ac6 ?rie; 3us8 ?e 5one in 86e s8:+e an5 ;or3a8 5escri?e5 a8 pp( 5.1, ?e+ow, wi86 86e ;o++owing 3o5i;ica8ions: a ?rie; may not exceed 1 page, with one inch margins a++ 86e wa: aroun5, at least 1.! spacing, an5 at least 1" point #ont( To earn an GA,H +ogic, c+ari8:, cogenc:, an5 in8eres8 3us8 ?e e7i5en8( An GAH paper 3us8 ?e nea8+: 8:pe5, wi86 7ir8ua++: no errors in gra33ar, spe++ing, an5 s8:+e( A GBH paper wi++ ?e we++.wri88en ?u8 wi++ +acB 86e c+ari8: an5 GsparBH o; an GAH paper an5Jor con8ain a ;ew errors( A GCH paper wi++ con8ain 3ore errors an5Jor ?e poor+: wri88en an5Jor organiAe5( Lower gra5es are awar5e5 ;or su?.s8an5ar5 papers( La8e papers wi++ ?e pena+iAe5 accor5ing 8o 86e ;o++owing ;or3u+a: K(awar5e5 poin8s)((1-n)L, w6ere GnH M nu3?er o; 5a:s +a8e( Fou 3a: worB 8oge86er 8o ana+:Ae an5 ?rie; 86e cases, ?u8 eac6 ?rie; 3us8 ?e :our own worB( Cheating in any form is unethical and will not be tolerated in this class. Beco3e ;a3i+iar wi86 Go+5en Ga8e #ni7ersi8:Cs G9e;ini8ions o; Aca5e3ic 9is6ones8:H a8 688p:JJ+aw(ggu(e5uJ3e5iaJa?ou8.gguJ5ocu3en8sJpo+iciesJpo+ic:.on.aca5e3ic.in8egri8:(p5; '7er: s8u5en8 3us8 ?e an ac8i7e par8icipan8 in a++ c+ass 5iscussions, inc+u5ing reci8a8ion o; 86e ;ac8s, issue, ru+e, an5 Eu5icia+ ana+:sis, as we++ as e86ica+ issues, o; 86e cases assigne5 ;or ?rie;ing, as 5esigna8e5 ?: 86e ins8ruc8or ;ro3 weeB.8o.weeB( T6e Nua+i8: o; par8icipa8ion, no8 86e Nuan8i8: o; par8icipa8ion, is 86e pri3ar: in5ica8or o; e;;ec8i7e c+ass par8icipa8ion(

G"A9 !G C" T'" A:

Assign3en8 /eeB+: /ri8ing Assign3en8s (*8gs 2.14: 5 poin8s per ?rie;) Fina+ '@a3 (/B 1,, wi86 3 case ana+:ses: 30 poin8s) C+ass &ar8icipa8ion (e7er: weeB: course 8o8a+ M 5 poin8s) T$TAL

&oin8s ,5O 30O 5O 100O 11O.14OMA. -1O.02OMB. ,-O.-0OMC. ?e+ow 50OMF

5O Gra5ing Sca+e: 0-O.10OMBP -5O.-0OMCP ,3O.,,OM9P 15O.100OMA 03O.0,OMB -1O.-4OMC 50O.,2OM9

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Session 1J5 1J13 n8ro5uc8ion, Lega+ S:s8e3 an5 &roce5ures "ea5 C6eese3an, C6ap8ers 1.3, 54 #S Cons8i8u8ion, A53in( Law, Licensure "ea5 C6eese3an, C6ap8er 4, 43 "ea5 Treasur: Circu+ar !o( 230 (www(irs(go7) Brie; $cBride 7( Cali#ornia Bd. o# %ccountancy (2005) 130 Ca+(App(486 5101 1J20 *ar8in Lu86er Qing, =r(, 6o+i5a:RCri3ina+ Law, '86ics (on+ine 3ee8ing) 2 "ea5 C6eese3an, C6ap8ers 0 an5 42 "e7iew A C&A Co5e o; &ro;essiona+ Con5uc8 (688p:JJwww(aicpa(orgJ"'S'A"C%J STA!9A"9SJC$9'$FC$!9#CTJ&agesJ5e;au+8(asp@) an5 *A S8a8e3en8 o; '86ica+ &ro;essiona+ &rac8ice (688p:JJwww(i3ane8(orgJ&9FsJ&u?+icJ &ressS"e+easesJSTAT'*'!TO20$FO20'T% CALO20&"$F'SS $!AL O20&"ACT C'S2(2(12(p5;) Brie; Clare 7( Cal. &tate Bd. o# %ccountancy (1112) 10 Ca+(App(486 214 1J2&roper8:, /i++sJTrus8s "ea5 C6eese3an, C6ap8ers 4-.41, 52 Brie; In the matter o# Estep (200,) 133 A(25 -,3 2J3 Tor8s, nsurance, Con8rac8 n8ro "ea5 C6eese3an, C6ap8ers 5, 50, an5 1 Brie; $attco 'orge 7( %rthur (oung ) Co( (111-) 52 Ca+(App(486 02002J11 Con8rac8s 2J10 Con8rac8 Law "ea5 C6eese3an, C6ap8ers 10.15 Brie; Brandon ) *i++s 7( ,evor-ian %cctcy. Corp. (1110) 22, Ca+(App(35 442 2J11

&resi5en8Cs 9a: 6o+i5a: (no c+ass 3ee8ing)

9own+oa5 assigne5 cases ;ro3 86e Le@is!e@is Aca5e3ic 5a8a?ase, a7ai+a?+e 86roug6 GG#Cs e+ec8ronic +i?rar:Rc+icB on 86e GLega+H 8a?, an5 inser8 86e case ci8a8ion in 86e GS6epar5Cs Ci8a8ionsH ;ie+5 or 86e case na3e in 86e GFe5era+ an5 S8a8e CasesH ;ie+5( 2 To a7oi5 6a7ing 8o 5o a weeBen5 G3aBe.up session, we 3us8 3ee8 on+ine 7ia our C:?er.ca3pus page( wi++ up+oa5 86e &ower&oin8 s+i5es ;or 86a8 weeB an5 wi++ open se7era+ 86rea5e5 5iscussion 5uring 86e course o; 86e weeB( To ge8 cre5i8 ;or a88en5ance, :ou 3us8 +og.on a8 +eas8 86ree 8i3es 5uring 86e weeB (ear+:, 3i55+e an5 +a8e) an5 ac8i7e+: 8aBe par8 in 86e 5iscussions( Fur86er, 8o ge8 ;u++ cre5i8, :ou 3us8 su?3i8 :our 6o3eworB assign3en8 ?: no +a8er 86an *on5a:, =anuar: 21, 2013, a8 4:00 &*(

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Con8rac8s (con8(), #CC Ar8( 2

"ea5 C6eese3an, C6ap8ers 1,, 10.20 Brie; .e+er 7( Christian (111-) 52 Ca+(App(486 ,45 3J3 &ro5uc8 Lia?i+i8:, Co33ercia+ Transac8ions "ea5 C6eese3an, C6ap8ers 21.24 Brie; / & .est 'inancial &ervices, Inc( 7( Cipriano, 1110 #(S( 9is8( L'2 S -3,4 (S(9(!(F( =une 10, 1110) 3J10 9e?8orJCre5i8ors, BanBrup8c: "ea5 C6eese3an, C6ap8ers 25.20 Brie; In re 0omano (200,) 353 B("( -30> 200, BanBr( L'2 S 2153 3J1Agenc:, So+e &roprie8ors6ips, &ar8ners6ips, Franc6ises "ea5 C6eese3an, C6ap8ers 21.30, 34.35, 40 Brie; ,ing 7( &toddard (11-2) 20 Ca+( App( 35 -00 3J24 Corpora8ions "ea5 C6eese3an, C6ap8ers 3,.31 Brie; Bolt 7( $errimac- 1harm., Inc(, 503 F(35 113 (186 Cir( Ca+( 200-) 3J31 S'C, An8i8rus8 "ea5 C6eese3an, C6ap8ers 41, 4, Brie; $urphy 7( B2O &eidman (2003) 113 Ca+( App( 486 ,04J- Sar?anes.$@+e: "e7iew A C&A Cen8er ;or Au5i8 Tua+i8: /e?.si8e (86ecaN(aicpa(org, G"esourcesH 8a? Brie; In re 1ro3uest &ecs. Litig(, 52- F( Supp( 25 -20 ( '(9( *ic6( 200-) 4J14 Accoun8an8Cs Lia?i+i8: "ea5 C6eese3an, C6ap8er 51 Brie; Bily 7( %rthur (oung ) Co( (1112) 3 Ca+(486 3-0 4J21 '@crucia8ing+: 9i;;icu+8 Fina+ '@a3

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6 .,.

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Attendance( /6en :ou 3us8 3iss a c+ass, i8 is :our responsi?i+i8: 8o ca8c6 up on :our own: ;in5 ou8 w6a8 3a8eria+ was co7ere5, c6ecB wi86 :our c+ass3a8es ;or an: announce3en8s or o86er in;or3a8ion, an5 ge8 a cop: o; 86e no8es ;ro3 one o; :our c+ass3a8es( I do not give out my notes and slides and I a+solutely will not re teach material outside o# class to students who miss class without excuse ( Fur86er, s8u5en8s w6o 6a7e 3isse5 3an: pre7ious c+ass sessions 8en5 8o 6o+5 86e res8 o; 86e c+ass ?acB( Email etiquette( 5en8i;: :ourse+; in e7er: e3ai+( A++ow a8 +eas8 24 6ours ;or a response( /6en :ou e3ai+ a pro;essor, aca5e3ic a57isor, prospec8i7e e3p+o:er, or gra5ua8e sc6oo+ a53issions o;;icer, a+wa:s re3e3?er 86a8 w6a8 :ou wri8e an5 6ow :ou wri8e i8 wi++ s6ape 86e recipien8Cs percep8ion o; :our in8e++igence an5 pro;essiona+is3( Class conduct( 'ac6 s8u5en8 is e@pec8e5 8o 6e+p 3ain8ain a posi8i7e an5 respec8;u+ c+assroo3 en7iron3en8 w6ere eac6 o; us is 7a+ue5 eNua++: as a 6u3an ?eing, regar5+ess o; our 7iews, race, gen5er, se@ua+ orien8a8ion, inco3e, ?acBgroun5, or ap8i8u5e in econo3ics or an: o86er su?Eec8( pro6i?i8 an: ?e6a7ior 86a8 3aBes i8 6ar5er ;or 3e 8o con5uc8 86e c+ass or 6ar5er ;or s8u5en8s 8o +earn in c+ass> suc6 ?e6a7ior inc+u5es (?u8 is no8 +i3i8e5 8o) use o; a ce++ p6one( Academic dishonesty( A++ s8u5en8s 3us8 ;a3i+iariAe 86e3se+7es wi86 an5 agree 8o 86e GG# S8u5en8 Co5e, w6ic6 pro6i?i8s aca5e3ic 5is6ones8: an5 e@p+ains w6a8 6appens w6en a s8u5en8 co33i8s ac8s o; aca5e3ic 5is6ones8:( suppor8 86ese po+icies an5 en;orce 86e3( #n5ers8an5ing 86e i3por8ance o; 86is issue is in :our ?es8 in8eres8 as an 6onora?+e s8u5en8 w6o 5oes no8 engage in aca5e3ic 5is6ones8:( /6a8Cs a8 risB 6ere is no +ess 86an 86e 7a+ue o; a GG# 5egree, ?ecause aca5e3ic 5is6ones8: 3eans 86a8 so3e s8u5en8s recei7e gra5es (an5 e7en 5egrees) wi86ou8 ;u++: +earning 86e sBi++s 86ose gra5es an5 5egrees represen8( T6ese s8u5en8s 86en go on 86e Eo? 3arBe8, an5 prospec8i7e e3p+o:ers s8ar8 8o 5e7e+op 86e percep8ion 86a8 a GG# 5egree 5oes no8 necessari+: represen8 a 6ig6.Nua+i8: can5i5a8e wi86 86e sBi++s an5 Bnow+e5ge nee5e5 ;or success( T6is percep8ion 3aBes i8 6ar5er ;or 86ose s8u5en8s w6o 8ru+: earne5 86e G&As 86a8 appear on 86eir 8ranscrip8s( T6us, aca5e3ic 5is6ones8: is no86ing +ess 86an s8ea+ing ;ro3 o86er s8u5en8s( 8 is i3por8an8 ;or a++ o; us, ;acu+8: an5 s8u5en8s a+iBe, 8o 6e+p 5e7e+op a cu+8ure 86a8 sees c6ea8ing as w6a8 i8 rea++: is..s8ea+ing ;ro3 o86er s8u5en8s.. an5 a cu+8ure in w6ic6 eac6 o; us 7a+ues our in8egri8: 3ore 6ig6+: 86an our G&As( ; :ou cop: or c6ea8 in an: wa: in 86is c+ass, or assis8 a c+ass3a8e in c6ea8ing, an5 ?eco3e aware o; i8, I will alert the universitys administration and you will earn a grade of zero (0 points) on the affected assignment ;or a ;irs8 o;;ense> pena+8ies ;or a secon5 o;;ense wi++ ?e 3ore serious. Be aware 86a8 86e uni7ersi8: 8aBes 5iscip+inar: ac8ion agains8 repea8 o;;en5ers(

10 .10.

Research and Documentation:

6 Free Resources (Live and Online) for GGU Students

1. For detailed information on using and citing sources using APA, M A, and ot!er st"les, consult A Writers Reference #" $iana %ac&er, t!e te't#oo& used in (() *nglis! com+osition classes, a,aila#le in t!e (() -oo&store, or consult t!e free .e#site htt :!!dianahac"er.com!#ritersref!resdoc.html $. /!e )ni,ersit" i#rar"0s .e# site offers a .ealt! of information to guide "ou t!roug! t!e researc! +rocess1 2esources include a sam+le researc! +a+er and detailed information on e,aluating and citing sources1 A,aila#le at htt :!!internet.%%u.edu!universit&'li(rar&! ). An online tutorial, 3ore 2esearc! 4&ills, is designed to !el+ "ou find, e,aluate, and use li#rar" and online sources in "our +ro5ects and +a+ers1 6n e,er" ste+ of t!e tutorial, a reference li#rarian is a,aila#le to !el+ .it! s+ecific researc! needs and 7uestions1 /!e tutorial is free and can #e accessed at htt :!!###.%%u.edu!c&(ercam us!FreeDemo *. At t!e 8riting 3enter, located in 2oom P925 at t!e 4an Francisco cam+us, "ou .or& one9on9one .it! e'+erienced .riting tutors :most of t!em (() instructors; .!o are familiar .it! t!e t"+es of .riting assignments common in (() courses1 +. /!e <nline 8riting a# :<8 ; offers online .riting !el+ to (() students1 <8 tutors !el+ "ou sol,e s+ecific +ro#lems in t!e .or& "ou su#mit, and guide "ou t!roug! t!e .riting +rocess1 /!e <8 is a,aila#le at htt :!!###.%%u.edu!academic' ro%rams! division'%eneral'ed!en%lish'communications!online' #ritin%'la( 6. As& "our instructor a#out /urnitin1com1 /urnitin !el+s "ou a,oid unintentional +lagiarism1 8!en "ou su#mit a +a+er to /urnitin0s .e#site, it searc!es 415 #illion +ages of .e# and +rinted sources, documents an" matc!es, and gi,e "ou t!e source for eac! matc!1 =ou can t!en #e sure "our sources are +ro+erl" documented1 An" instructor can set u+ /urnitin for !is or !er students to log in to1 6n addition, /urnitin0s !ome+age !as researc! resources a,aila#le to an"one at htt :!!###.turnitin.com .it!out logging in1

Documentin% Sources:

,ust * Rules
1. For s!ort +assages :usuall" under 40 .ords; 7uoted .ord for .ord, -+ut t!e 7uoted material inside 7uotation mar&s :li&e t!is is;, and +ro,ide t!e aut!or, date, and +age num#er in +arent!eses rig!t after t!e 7uotation. :>ones, 1999, +1 76;1 $. For longer 7uotations, 6nstead of 7uotation mar&s, t!e 7uoted material gets its o.n +aragra+!, and t!e entire +aragra+! is indented :gi,en .ider margins t!an t!e rest of t!e +a+er, li&e t!is +aragra+!;1 /!en t!e aut!or, date, and +age num#er a++ear in +arent!eses at t!e end of t!e +aragra+!, and outside t!e last +eriod1 :>ac&son, 2003, +1 229; ). 6f "ou use material from anot!er source #ut c!ange t!e .ording :called +ara+!rasing;, gi,e t!e aut!or and date in +arent!eses :>ones, 1999;1 *. At t!e end of t!e +a+er, gi,e full #i#liogra+!ical information for all "our sources on a +age called 2eferences1 /!ere are different st"les for documenting sources1 (() recommends t!e APA st"le, .!ic! is used in t!e social sciences1 An instructor, !o.e,er, ma" re7uire anot!er st"le, so as&1 APA references :for a .e# site, #oo&, and 5ournal article; loo& li&e t!is? References Arc!er, @1 :n1d1;1 Exploring nonverbal communication1 2etrie,ed >ul" 18, 2001, from !tt+?AABB"'1ucsc1eduACarc!er %ig!more, -1 :2001;1 Everyday life and cultural theory1 De. =or&? 2outledge1 Mora.s&i, >1 :2000;1 4ocial +s"c!olog" a centur" ago1 American Psychologist, 55, 42794311

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