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Instructor: Office: Phone: Lori Johnson MBA, CPA Center for Business, 204E Office: 477-4071
Office Hours: Tuesday/Thursday 8:00 9:00, 10:15-12:00, 2:45-4:00 Wednesday 12:30-1:30, 2:30-3.30 E-mail: Textbook: Description: johnsnlo@mnstate.edu Financial Accounting, 2nd ed., by Spiceland, Thomas, and Herrmann Introduction to financial accounting and business concepts, including recording transactions, preparing and analyzing corporate financial statements.
learning experience designed to prepare students for successful and responsible careers. Faculty intellectual contributions are focused on learning and pedagogical research, disciplinebased scholarship, and contributions to practice. Through involvement in professional activities, the faculty also serves students, the University, and the community.
School of Business Student Learning Goals: 1. 2. 3. 4. 5. Exhibit basic knowledge of business principles and processes. Write in a clear and professional manner. Prepare and deliver an effective business presentation. Identify and analyze ethical issues in a professional context. Demonstrate basic understanding of business from a global perspective.
This course contributes to departmental student learning by: 1 .Providing students with a basic knowledge of business concepts and accounting principles. 2. Incorporating simple spreadsheet technologies commonly used in accounting. 3. Discussing ethical issues that confront accountants.
Course Objectives: Students will be expected to demonstrate knowledge of fundamental accounting principles by recording business transactions and preparing and analyzing financial statements. Two projects using Excel are assigned in order to demonstrate basic financial and accounting features of spreadsheet software. Important Deadline Information Free Drop Date/Time Withdrawal Deadline August 26, 4:00 p.m. November 9, 4:00 p.m.
Course Requirements: 1. Regular attendance is VERY important! Please do not take this course if you plan to miss class. 2. PLEASE ARRIVE ON TIME. An occasional tardy is fine, but perpetual tardiness is disrespectful to your classmates and to me. 3. To gain access to the online homework and quizzes, you MUST go to this address:
http://connect.mcgraw-hill.com/class/l_johnson_fall_2011 To create a student account, follow these directions: Click on the REGISTER NOW on the bottom of your instructor's course homepage. Follow the instructions carefully!
Please note that you must type in the address EXACTLY as printed above. A link to the Connect site can be found in D2L. 4. Always bring your book, a calculator, your notebook with homework problems from the text, and a pen/pencil. Exams: A total of four exams will be given and include any combination of multiple choice, problem-type, and short-answer essay questions. Any make-ups must be approved in advance. Failure to notify me about a possible make-up exam will result in a zero for that exam. I reserve the right to deny the make-up request.
Homework:
1. Online through Connect and those assigned in your textbook. The Online homework problems are worth 1 point each and must be completed by 11:59 pm CST on the due date listed on Connect. There are 60 online homework problems assigned, but you will be graded on a maximum of only 50. You may attempt the homework as many times as necessary and the highest score will be recorded. Failure to complete these problems by 11:59 pm of the cut-off date will result in zero points for those problems. NO EXCEPTIONS! You may always complete those problems earlier than scheduled if you need to do so. 2. In addition, we will work through the problems assigned in your book as listed in the following day-by-day schedule. You must also have those problems completed before class, to the best of your ability. I will call on the class for answers to questions BE PREPARED. These problems are timeconsuming, but the requirements for summer school are (and must be) the same as for this course during the regular fall or spring semesters. 3. Excel template assignments. These will be homework problems that will be completed using excel templates that are accessed through the textbook website. These are found at the link www.mhhe.com/succeed. Click on the 2nd edition (the cover that matches your textbook). Choose student edition on the right hand side of the screen. Choose the chapter we are working on and you will see all the resources that are available to you. For the excel template assignments, you will choose Excel Templates.
Quizzes:
Twelve (12) online quizzes will be given through Connect. The last possible date for these quizzes is provided in the daily schedule. You MUST take these quizzes by 11:59 pm CST on the day indicated or a zero score will result. You have a 15 minute time limit and only one attempt can be made. No make-ups are allowed NO EXCEPTIONS. There will be two spreadsheet problems using Excel and one Internet project. See the last section of this syllabus for details and due dates. Late computer projects will be penalized by 10% and will be accepted no later than 2 days after the date due. Points: Grading Scale: Exam I 75 A 90-100%
Computer Projects:
Late Work:
Exam II Exam III Final Exam Online Quizzes Excel Templates Online Homework Projects Total
B C D F
Students with disabilities who believe they may need an accommodation in this class are encouraged to contact Greg Toutges, Director of Disability Services at 477-2131 (Voice) or 1-800-627-3529 (MRS/TTY), CMU 114 as soon as possible to ensure that accommodations are implemented in a timely fashion.
Special Needs: Academic Integrity: Cheating will not be tolerated. Exams, quizzes, and writing assignments must be the product of your own effort. You are encouraged to work with others on homework, but you must turn in your own work. At a minimum, no course credit will be given when the student is caught cheating or plagiarizing. Additional sanctions may occur as per MSUM policy. See: http://www.mnstate.edu/sthandbook/
Daily Schedule: (Ch=Chapter; BE= Brief Exercises; E=Exercises; P=Set A Problems; AP=Additional Perspectives.)
Date
8/23 8/25 8/30 9/1 9/6 9/8 9/13 9/15
Chpt. Lecture
Intro, Ch.1 Ch 1 Ch2
Textbook Problems
No problems today Ch 1: BE 2,3,4,5,6,7,8 Ch 1: E 4,6,7,8,10,13,
Due:______________
Ch 3
Exam I
Ch 1: P 3(excel),4,6,7; AP 2,5 HW Ch 1 Ch 2: BE 3,4,6,12; E 3,6,7,9 Q Ch 1 10,15 Ch 2: P 2, 7(excel),8; AP 2,5 Ch 3: BE 1,2,3,4,5,6,7,8,9, HW&Q Ch 2 10,11,12,13 E 1,5,8,10,13,16 Ch 3: P 3,4,5; AP 4,6 HW Ch 3 due 9/13 Review for Exam 1 Q Ch 3 due 9/14 Chapter 1,2 & 3 (75 Points)
Ch 4 Ch 4 Ch 5
Ch 4: BE 2,3,6,7,8,9,11,12 E 1,2,7,8,10,11,12; P 1,2 (excel)3; AP 5 Ch 5: BE 1,2,3,9,11 Ch 5: E 3,4,5,13,14,16,17, P 1,2,4(excel),6 Ch 6: BE 4,5,6,7,8,11,12,16 Ch 6: E 3,4,6,9,14; P 2(Perpetual), P3(excel), 8 AP 5
Project #1 due, HW Ch 4 Q Ch 4
Ch 6
HW Ch 5, Q Ch 5
10/11 NO CLASS Midterm Breather 10/13 Exam II Chapters 4,5, & 6 (100 points) 10/18 Ch 7 10/20 10/25 Ch 8 10/27 11/1 11/3 11/8 11/10 Exam III 11/15 Ch 10 11/17 Ch 9 Ch 7: BE 1,3,4,5,8,9,10,11,14 Ch 7: E 8,11,12,14; P 4,5,7(excel), 9; AP 5
HW Ch 6, Q Ch 6
HW Ch 7
Ch 8: BE 3,5,6,7,9,11,12,11,15 Q Ch 7 Ch 8: E 1,3,4,6,7,8,14; P 4(excel)5,8; Project #2 due AP 5 Ch 9: BE 2,3,4,5,6,7,12,13,14 Ch 9: E 1,2,3,6,7,13,14,15,16 Ch 9: P 1,2, 4(excel); AP 8 Chapters 7,8, & 9 (100 points) Ch 10: BE 4,5,7,8,9,10,11,14,15 Ch 10: E 1,4,5,10,13,15; P3,4,5(excel), 6; AP 3 HW Ch 10, Q Ch 10 HW Ch 11 Q Ch 11 HW & Q Ch 12 HW Ch 8, Q Ch 8 Project #3 due; HW & Q Ch 9
11/22 Ch 11 Ch 11: BE 1,7,8,9,10; E 1,2,3,8,10 11/26 NO CLASS - Thanksgiving 11/29 12/1 Ch 12 12/6 12/8 Ch 11: E 11,12; P 3,4 Ch 12: E 1,2,3,5,6,7,8,11,14 Ch 12: P 1,2,3(excel), 4,5,6; AP 4 No class Finals Week
15