: INTRODUCTION TO FINANCIAL ACCOUNTING Spring 2016 COURSE SYLLABUS
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1 : INTRODUCTION TO FINANCIAL ACCOUNTING Spring 2016 COURSE SYLLABUS Professor: Zhanel DeVides, Ph.D. Office Location/Phone: BSB 226, (856) Class meetings: Section 02: Tuesdays, Thursdays: 1:30 2:50 pm (BSB 116) Office Hours: Tuesdays 3:00 5:00 pm; and by appointment COURSE DESCRIPTION This course is an introduction to financial accounting. Financial accounting is the system through which an organization reports financial information to interested parties. This information includes details about the organization s assets, its debts, its financial performance, and so on. The information is used for decision-making purposes by managers, stock investors, bankers, labor unions, suppliers, etc. In this class, you will learn how to prepare, use, and analyze financial accounting information. In addition, you will be able to identify all basic ethical concepts in accounting; discuss ethical dimension of an issue and build and defend recommendations from an ethical perspective. COURSE MATERIALS Required text: Weygandt, Kimmel & Kieso, Financial Accounting, 9 th edition, Wiley. Companion website: WileyPlus.com. Access code is included in the course pack at the bookstore or can be purchased separately (includes online access to the digital version of the text). * Course URL: *There is usually a grace period of 14 days for trial of WileyPlus website, make sure you get the full subscription before it expires, or there might be a loss of your homework data and other progress. INFORMATION DISSEMINATION Course information can be found on SAKAI website. Important announcements about deadlines and changes in the course will be posted on SAKAI and sent via the system s distribution list, please make sure you regularly access the address registered on SAKAI. Not receiving notification or missing announcements in class is not a valid excuse for not being prepared. For online access to the course materials via WileyPlus website, please plan accordingly and provide yourself with plenty of time. Securing reliable internet access in a timely manner is solely student s responsibility and is out of control by instructor. In case of unscheduled system-wide interruptions on the WileyPlus website or Camden campus-wide connectivity, there might be extensions of online assignments (at the discretion of the instructor). I will post announcement on Sakai in case of extension. If there is no announcement, the deadline is still in effect. Isolated cases of internet problems will be reviewed on case-by-case basis. 1
2 GRADING Your grade will be based on your performance in the following categories: EXAMS (90%) Three exams will be given throughout the semester, each worth 30% of your grade. If, for a university approved reasons, you cannot take an exam at the scheduled time, you must give the professor written notice ( ) at least one week in advance so that other arrangements can be made. If the situation does not allow for advance notification (for example, emergency hospitalization), please contact the professor as soon as possible after a missed exam. Accommodations for reasons other than university approved ones are not guaranteed. The professor reserves the right to request written documentation to support your absence. No cell phones, tablets, computers or other electronic devices are allowed during exams. Please bring a basic 4-function calculator to help you with calculations. All forms of communication (verbal or written) and receiving/extending help to another student in any form are prohibited during exam. The violators will receive zero points for the exam and the incident could be reported to the administration with a possible disciplinary action to follow. HOMEWORK (10%) Doing your homework is the key to mastering financial accounting. There will be weekly homework assignments to be completed using WileyPlus website. Practicing these assignments will significantly increase your chances to score sufficiently on the exams. The online homework is to be completed before Monday midnight (EST) the week of the assignment. Late homework will receive 30% penalty. If you are experiencing technical difficulties, please contact the Wiley Tech Support first and then report the problem to your instructor. No extensions or re-setting of the homework will be allowed if no attempt to contact tech support and the instructor has been made. You have to complete the homework before the exam that covers the related chapter(s), or you will receive 0 for the un-attempted/late homework. Please see the course schedule for more details. We will drop the lowest graded homework score. For your convenience, there are UNGRADED practice assignments that are very similar to homework. I recommend trying to solve them first before attempting the homework as an additional practice. PARTICIPATION (Bonus 5%) Exams (3 x 30%) 90% Homework 10% Participation (bonus) 5% Total (maximum) 100% The participation bonus is not based on attendance. You have to earn it by contributing to the class. Following are the expectations for students to earn bonus participation grade: Be prepared by reading the assigned material before coming to class. Participate by asking questions and trying to answer questions of the instructor. Volunteer to solve a problem on board in class when asked by the instructor. Distractive and disruptive behavior might result in reduction of participation bonus. Please see the rules of conduct in class. 2
3 RULES OF CONDUCT IN CLASS Students are expected to: Attend class and arrive on time. If you have to leave early, please let the professor know beforehand and make your exit discreet with a minimal disruption of the class. Bring textbooks and printed out powerpoint slides for taking notes. Be respectful and courteous to your classmates and professor. No loud talking, only appropriate language is to be used in the classroom. Have cellphones in silent mode for the duration of the class. Please refrain from texting, web-browsing, Facebook, Twitter or other non-class related activities. Failure to follow the rules of conduct may result in the request to leave the classroom and, in severe cases, report to the Dean of Students office. ACADEMIC INTEGRITY Rutgers affirms that: Academic integrity is essential to the success of the educational enterprise and breaches of academic integrity constitute serious offenses against the academic community. Every member of that community bears a responsibility for ensuring that the highest standards of academic integrity are upheld. Individual faculty members are responsible for informing students of the particular expectations regarding academic integrity within individual courses. Students are responsible for understanding the principles of academic integrity fully and abiding by them in all their work at the University. ( Cheating, plagiarism, or any other violation of academic integrity will result in a zero on the assignment and could result in a failing grade in the course. Instances of academic dishonesty will be reported to the University and also could result in suspension. The University s policies regarding academic integrity are available at: STUDENTS NEEDING SPECIAL ACCOMODATION Students who are seeking an accommodation because of a disability are directed to the website or they can contact the Camden campus Disability Coordinator, Mr. Tim Pure at , Armitage Hall Room 362. The address is disabilityservices@camden.rutgers.edu. All contact will be considered confidential. TIPS FOR SUCCESS Please prepare to spend a minimum of 4-6 hours a week on preparation for this course, in addition to the class time. Keeping up with the material is a key factor in successfully completing the course. Submit the assignments on time or you will lose points. READ the textbook, there is no substitute for reading it. The questions on exam will be based on the textbook coverage. Print out POWERPOINTS SLIDES on the chapter covered in class and bring them to class, take notes. This will help you greatly with preparation for the tests down the road. Do HOMEWORK. I also strongly encourage you to do practice problems before attempting the homework. Check out free tutoring service available at Rutgers-Camden Learning Center located in Armitage Hall Take advantage of the office hours. It would be most productive if you bring specific questions 3
4 about what we studied in class and homework. Or send me an , if it s something that can be answered briefly, I will do my best to get back to you within hours period. Most importantly, enjoy the class! FEEDBACK You are very welcome to request an appointment to discuss any issues about the course. Please do not hesitate to see me for any special problems or complaints which may be impending your progress in the course. Feedback concerning the class/course is always appreciated and will be considered to improve the learning environment in this and subsequent semesters. Please complete the course instructional survey that will be available on Sakai at the end of the semester. Thank you! COURSE SCHEDULE* (Updated 03/21/2016) WEEK DATE TOPIC ASSIGNMENT DUE T 1/19 Introduction to the course Th 1/21 Chapter 1: Accounting in Action T 1/26 Chapter 2: The Recording Process Homework 0 W 1/27 Last day to withdraw without a W grade (optional) Th 1/28 Chapter 2 (cont.) T 2/2 Ledgermania game I Homework 1 Th 2/4 Chapter 3: Adjusting the Accounts T 2/9 Chapter 3 (cont.) Homework 2 Th 2/11 Chapter 4: Completing the Accounting Cycle T 2/16 Chapter 4 (cont.) + review Homework 3 Th 2/18 Exam I (Chapters 1-4) Late homework due** T 2/23 Chapter 5: Accounting for Merchandising Operations Th 2/25 Chapter 5 (cont.) T 3/1 Chapter 6: Inventories Homework 4 Th 3/3 Chapter 6 (cont.) T 3/8 Chapter 6 (cont.) Homework 5 Th 3/10 Ledgermania game II (tentative) 2/29 3/11 Academic warnings issued 3/12 3/20 Spring Break (no classes) T 3/22 Chapter 8: Accounting for Receivables Th 3/24 Chapter 8 (cont.) + review T 3/29 Exam II (Chapters 5, 6, 8) Homework 6 Late homework Chapter 9: Plant Assets, Natural Resources and Th 3/31 due** Intangible Assets 4
5 WEEK DATE TOPIC ASSIGNMENT DUE 12 M 4/4 Last day to withdraw with a W grade T 4/5 Chapter 9 (cont.) Th 4/7 Chapter 9 (cont.) 13 T 4/12 Chapter 10: Liabilities Homework 7 Th 4/14 Chapter 10 (cont.) T 4/19 Chapter 10 (cont.) Homework 8 Th 4/21 Chapter 11: Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings T 4/26 Chapter 11 (cont.) Homework 9 Th 4/28 Catch-up and Review Late homework due** 5/5- Finals week. 5/11 Final Exam (Comprehensive) * The schedule is tentative and subject to changes. ** All late homework is due the day before the exam to receive 70% credit. E.g., HW1-3 is due before Exam 1, HW 4-6 before Exam 2. After the exam date, there will be no credit given to homework submitted late. The last day of classes is the last day to submit late homework HW 7-9 before the final exam. 5
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