Principles of Accounting I ACC 2013 Fall 2015 University of Texas at San Antonio
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1 Principles of Accounting I ACC 2013 Fall 2015 University of Texas at San Antonio Instructor: Delivery Method: Class Meeting Time: Telephone Number: UTSA Office Hours: Michael C. Turner Face to Face Section MWF 9:00 AM-9:50 AM; Room BB Section MWF 10:00 AM-10:50 AM; Room BB (210) (text messages preferred) michael.turner@utsa.edu Mondays & Wednesdays 11:00 AM-12:00 PM Fridays 8:00 AM-9:00 AM Other times available by appointment only. Office Location: BB BlackBoard Learn: Facebook Group: Required Materials: Text: Supplies: Fundamentals of Financial Accounting, 5 th Ed. Phillips, Libby & Libby. McGraw-Hill/Irwin (shrink-wrapped, available at the UTSA bookstore). UTSA custom edition with Connect & Class Notes. 1. A standard, basic calculator (cell phones and scientific/graphing calculators will not be allowed during exams). 2. A pencil and a good eraser. 3. A three-ringed binder for the course materials (optional). Course Description: An introduction to business external financial reporting designed to create an awareness of the accounting concepts and principles used in preparing the four basic financial statements: the income statement, the statement of retained earnings, the balance sheet, and the statement of cash flow. The course is designed for all business students, whether future users or preparers of accounting information.
2 Course Learning Objectives: To gain factual knowledge. You will gain an understanding of financial terminology used in business, business transaction analysis, and the classification of accounts, all for the purpose of learning to read and comprehend business financial statements. To learn to apply course material learned. You will improve your thinking, problem solving, and decision-making skills. To learn how to find and use resources for answering questions or solving problems. You will develop the ability to use business financial information as a resource for making rational business decisions. Grading System & Final Grade Calculations: Requirement Points Points Achieved Letter Grade Test # A Test # B Test # C Homework C- Projects D Quizzes D- Final Exam 100 < 330 F Total 600 Tests: There will be three fifty (50) minute exams and one 2.5 hour final exam. Exams will include multiple choice questions and work-out problems. You may use a simple calculator no phones or programmable calculators will be permitted. Bring a Scantron (Form 882 or Parscore) to the exams and to every class, as there may be in-class exercises that require us to use one. Homework: Homework problems for each chapter will be assigned using McGraw-Hill s Connect system, which you must purchase in order to access. Approximately 10 points have been assigned by chapter. You will have an assignment for each chapter covered during the course. The maximum Connect homework points is 100 points. Late homework submissions will not be accepted for credit. Projects: Accounting is an active participation subject. Much is learned by reading and working the problems on your own. You should work on the suggested problems each day. Two projects will be collected and graded during the term. The projects involve preparing journal entries, posting, adjustments and preparation of financial statements. Additional information and instructions regarding the projects will be provided as the semester progresses. Late project submissions will not be accepted for credit.
3 In-Class Quizzes: We will have frequent (approximately 1 per week) in-class exercises designed to help you master the material. Be prepared with a pencil, calculator, and paper for each class. Attendance is required to earn the quiz points. Blackboard: Individual grades will be posted in Blackboard. Final grades will be posted in ASAP. Blackboard announcements will be my primary means of communication outside of class; please check it regularly. Extra Credit Policies: Homework Problems If the student completes, finalizes, and submits the homework at least 48 hours before the due date, 2 extra credit points for each early-submitted chapter may be earned. For example, Chapter #1 homework is due on August 28, If the student completes this homework by August 26, 2015, then the student will earn an additional 2 points on the chapter homework. LearnSmart Exercises The LearnSmart exercises for each chapter are offered for 1 extra credit point per chapter. This extra credit is due at the same time as the required homework problems for each chapter. Extra credit will not be offered on an individual basis. If additional extra credit is offered, it will be given to the entire class. Make-up Policy: The Accounting Department will offer one comprehensive make-up exam near the end of the semester if a regularly scheduled exam is missed. Additional information regarding the comprehensive, make-up exam will be offered towards the end of the semester. UTSA & College of Business Policies: Access the complete list of UTSA policies at Special Accommodations If you have special needs, please contact the instructor. UTSA has a Disability Services (DS) department headed by Lorraine Harrison ( ), MS , or lharrison@utsa.edu. Scholastic Honesty The University expects every student to maintain a high standard of individual integrity for work done. Scholastic dishonesty is a serious offense, which includes, but is not limited to, cheating on a test or other class work, plagiarism (the appropriation of another s work and the unauthorized incorporation of that work in one s own work), and collusion (the unauthorized collaboration with another person in preparing college work offered for credit). In cases of scholastic dishonesty, the faculty member responsible for the class may initiate disciplinary proceedings against the student.
4 Integrity in the Classroom On my honor, as a student of The University of Texas at San Antonio, I will uphold the highest standards of academic integrity and personal accountability for the advancement of the dignity and the reputation of our University and myself. The University of Texas at San Antonio Academic Honor Code A. Preamble The University of Texas at San Antonio community of past, present and future students, faculty, staff, and administrators share a commitment to integrity and the ethical pursuit of knowledge. We honor the traditions of our university by conducting ourselves with a steadfast duty to honor, courage, and virtue in all matters both public and private. By choosing integrity and responsibility, we promote personal growth, success, and lifelong learning for the advancement of ourselves, our university, and our community. B. Honor Pledge In support of the ideals of integrity, the students of the University of Texas at San Antonio pledge: As a UTSA Roadrunner I live with honor and integrity. C. Shared Responsibility The University of Texas at San Antonio community shares the responsibility and commitment to integrity and the ethical pursuit of knowledge and adheres to the UTSA Honor Code. Roadrunner Creed: The University of Texas at San Antonio is a community of scholars, where integrity, excellence, inclusiveness, respect, collaboration, and innovation are fostered. As a Roadrunner, I will: Uphold the highest standards of academic and personal integrity by practicing and expecting fair and ethical conduct; Respect and accept individual differences, recognizing the inherent dignity of each person; Contribute to campus life and the larger community through my active engagement; and, Support the fearless exploration of dreams and ideas in the advancement of ingenuity, creativity, and discovery. Guided by these principles now and forever, I am a Roadrunner!
5 DATE TOPIC W 8/19/2015 Course Overview & Why Is Accounting Important F 8/21/2015 Chapter 1 - Business Decisions and Financial Accounting H DUE DATE M 8/24/2015 Chapter 1 - Business Decisions and Financial Accounting 8/28/2015 W 8/26/2015 Chapter 2 - The Balance Sheet F 8/28/2015 Chapter 2 - The Balance Sheet M 8/31/2015 Chapter 2 - The Balance Sheet 9/1/2015 W 9/2/2015 Chapter 3 - The Income Statement F 9/4/2015 Chapter 3 - The Income Statement M 9/7/2015 NO CLASS - LABOR DAY HOLIDAY W 9/9/2015 Chapter 3 - The Income Statement 9/12/2015 F 9/11/2015 Chapter 4 - Adjustments, Financial Statements, and Financial Results M 9/14/2015 Chapter 4 - Adjustments, Financial Statements, and Financial Results W 9/16/2015 Chapter 4 - Adjustments, Financial Statements, and Financial Results (Project #1 Due) 9/17/2015 F 9/18/2015 Exam #1 - Chapters #1-4 M 9/21/2015 Chapter 5 - Fraud, Internal Control, and Cash W 9/23/2015 Chapter 5 - Fraud, Internal Control, and Cash F 9/25/2015 Chapter 5 - Fraud, Internal Control, and Cash 9/27/2015 M 9/28/2015 Chapter 6 - Merchandising Operations and MultiStep Income Statement W 9/30/2015 Chapter 6 - Merchandising Operations and MultiStep Income Statement F 10/2/2015 Chapter 6 - Merchandising Operations and MultiStep Income Statement 10/4/2015 M 10/5/2015 Chapter 7 - Inventories and Cost of Goods Sold W 10/7/2015 Chapter 7 - Inventories and Cost of Goods Sold F 10/9/2015 Chapter 7 - Inventories and Cost of Goods Sold (Project #2 Due) 10/11/2015 M 10/12/2015 Chapter 8 - Receivables, Bad Debt Expense, and Interest Revenue W 10/14/2015 Chapter 8 - Receivables, Bad Debt Expense, and Interest Revenue F 10/16/2015 Chapter 8 - Receivables, Bad Debt Expense, and Interest Revenue 10/18/2015 M 10/19/2015 Exam #1 - Chapters #5-8 W 10/21/2015 Chapter 9 - Long-Lived Tangible and Intangible Assets F 10/23/2015 Chapter 9 - Long-Lived Tangible and Intangible Assets M 10/26/2015 Chapter 9 - Long-Lived Tangible and Intangible Assets 11/1/2015 W 10/28/2015 Chapter 10 - Liabilities F 10/30/2015 Chapter 10 - Liabilities M 11/2/2015 Chapter 10 - Liabilities W 11/4/2015 Chapter 10 - Liabilities 11/8/2015 F 11/6/2015 Chapter 11 - Stockholders Equity M 11/9/2015 Chapter 11 - Stockholders Equity W 11/11/2015 Chapter 11 - Stockholders Equity 11/12/2015 F 11/13/2015 Exam #3 - Chapters #9-11 M 11/16/2015 Chapter 12 - Statement of Cash Flows W 11/18/2015 Chapter 12 - Statement of Cash Flows F 11/20/2015 Chapter 12 - Statement of Cash Flows M 11/23/2015 Chapter 12 - Statement of Cash Flows 11/24/2015 W 11/25/2015 Final Exam Review - In Class Review Session F 11/27/2015 NO CLASS - Thanksgiving Break M 11/30/2015 Final Exam Review - In Class Review Session W 12/2/2015 Final Exam Review - In Class Review Session F 12/4/2015 NO CLASS - Study Day Sat 12/5/2015 Final Exam - Comprehensive - 9:45 AM-12:15 PM (Room TBA) All dates are subject to change. Check BlackBoard for any updates.
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