accounting syllabus accounting 2036
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This 7 page Class Notes was uploaded by Rachel Brown on Saturday January 30, 2016. The Class Notes belongs to accounting 2036 at University of Missouri - Columbia taught by Billie Cunningham in Fall 2015. Since its upload, it has received 81 views. For similar materials see Accounting I in Accounting at University of Missouri - Columbia.
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Date Created: 01/30/16
ACCY 2036 SYLLABUS SPRING 2016 Professor Dr. Billie Cunningham Lecture Sections Lectures 01 and 02 Office 349 Cornell Hall Phone (573) 8825665 EMail email@example.com Office Hours Will be listed on the course Blackboard site This syllabus contains the “rules of the game” for ACCY 2036. Please refer to it first when you have questions about the course. Because of the volume of emails that I receive, I will not be able to respond to email questions that can be answered by reading this syllabus. Course Materials th Textbook: Accounting Information for Business Decisions, 4 Ed., Volume 1, Cunningham/Nikolai Other Course ACCY 2036 Packets #1, #2, and #3. (All packets will be available at Instructional Support Materials: Services in 221 Cornell Hall. Packets #2, and #3 will be available the week before exams 2 and 3, respectively.) A 4FUNCTION, nonprogrammable calculator for exams (see p. 10 in this packet) An i>clicker2 (“clicker”) We will use clickers to enhance your learning experience in a large lecture section. If you do not already have an i>clicker, you can purchase one at the University Bookstore. (If you have an iClicker from other classes, you will be able to use it.) You may use your laptop, smart phone, or tablet in place of an iclicker, but I don’t recommend it. These devices work through the university’s WiFi, which usually works, but sometimes experiences overl (in which case, your clicker will not work). In addition, using these devices slows down your abili to answer questions, putting you at risk of missing the opportunity to answer questions. You also will need to register for REEF Polling. You can find instructions for registering and using your iclicker or device on Blackboard. Blackboard: You will be able to find additional course information (handouts, lab materials, announcements, and other material of interest) on the course’s Blackboard website. You should refer to this site on a regular basis for course updates. To access this site, log in at http://bblearn.missouri.edu with the conventional information: Username: PAWPRINT ID Password: PAWPRINT PASSWORD (same as email password) If you experience difficulty with your Blackboard account, or need further assistance, call the IAT Services Help Desk at 8825000. Course Background Large lecture classes are a convenient way of disseminating knowledge to a large number of students. While this is an advantage of large lecture sections, the disadvantages may be that, typically, large lecture sections involve one way communication (instructor to student) where the students “take notes” on issues the instructor is discussing, and that this format can be boring! This class will have a different, more active format. Research has shown that “active learning” (where a student does “something” to help reinforce a concept or issue), “collaborative learning” (where a student works with one or more other students in the learning process), and “modeling” (where the instructor explains his or her thought processes on an issue) improve the student’s learning, and are a lot more interesting. So, to the extent that I can, I will use active learning, collaborative learning, and modeling in this class. Here’s how it will work. I will expect you to have read the assigned chapter and to have attempted to complete the assigned homework for the day. During the two scheduled lecture periods each week, I will spend a limited amount of class time briefly explaining key issues in the chapter topics and answering any question you have about the chapter. I will discuss and demonstrate selected chapter topics. You will then complete one (or more) inclass “exercises” (in collaboration with others) dealing with that topic(s). During this time, I and the TAs will answer any questions you have concerning the exercise. Then I will model thinking about the issue and illustrate solutions. During the one lab session each week, your TA will briefly review key concepts/issues. You will complete a lab exercise that reinforces the topics covered in the week’s lectures. Your TA will then model his or her thinking in regard to the solutions to the assigned lab exercise and answer any additional questions you may have about the readings and homework. By the time you complete this course, you will: 1. Know more about business and how it operates 2. Know more about accounting and how it is used in internal and external business decision making 3. Improve your critical and creative thinking skills The degree to which you increase your knowledge of accounting will depend on your commitment. To get the most out of the class, you must 1. attend each class meeting (lecture and lab), 2. be prepared for each class (including reading the chapter for the day’s discussion and doing homework assigned for the class), and 3. contribute to the discussion/activities in a substantive and thoughtful manner. This class requires hard work, a sense of humor, the ability to adapt, and the sincere desire to learn. Course Objectives ACCY 2036 is the first half of a twopart course focusing on the business environment and the use of managerial and financial accounting information for decision making in various business settings. It emphasizes the use of accounting information about an entrepreneurship by internal and external users, followed by an introduction to other forms of business and, then, planning for corporate operations. (ACCY 2037 emphasizes the use of accounting information about a corporation by internal and external users.) You should find these courses helpful for your future business decision making in any career that you choose. In addition to helping you improve your communication, interpersonal, and intellectual skills, ACCY 2036 will help you understand: 1. The business environment 2. How creative and critical thinking enhance problem solving in the business environment 3. How to develop and use a business plan, including: a. costvolumeprofit planning and analysis b. budgeting 4. How to account for the operations of a company (keep score) 5. How to use the income statement for making business decisions 6. How to use the balance sheet for making business decisions 7. How to use the cash flow statement for making business decisions 8. How to use accounting information to help manage and report a company’s working capital 9. Business organizations, structures, and reports 10. How to develop a business plan in a corporate environment, including: a. costvolumeprofit planning and analysis b. budgeting 11. How to use accounting information to help manage and report a company’s liquidity Grading* Your grade in this class is based on the following: Exam I 100 points Exam II 100 points Exam III 100 points Clicker points 30 points (your first 30 clicker points) Homework, lab quizzes, lab exercises 40 points (your top 10 lab scores) Total points 370 points Parts of exams II and III will be cumulative. Learning accounting means you will be accumulating knowledge based on what you have learned previously, so the course is naturally cumulative. In addition, the exams will be cumulative about transactions: in Chapter 5, you will learn about transactions. From that point forward, any transactions that we discuss prior to each exam, or that you read about, may appear on your next exam. Your grade will be calculated as a percentage of total points (370 points) as follows: A = 94100% of 370 points, or a minimum of 347.8 points A = 9093.99% of 370 points, or a minimum of 333 points B+ = 8789.99% of 370 points, or a minimum of 321.9 points B = 8486.99% of 370 points, or a minimum of 310.8 points B = 8083.99% of 370 points, or a minimum of 296 points C = 7779.99% of 370 points, or a minimum of 284.9 points + C = 7476.99% of 370 points, or a minimum of 273.8 points C = 7073.99% of 370 points, or a minimum of 259 points D = 6769.99% of 370 points, or a minimum of 247.9 points + D = 6066.99% of 370 points, or a minimum of 222 points F = <60% Below 222 points Your grade will be based only on the homework assignments, quizzes, lab exercises, exams and clicker points collected during the semester. At the end of the semester, I do not “round” (“bump up”) grades a 79.99% is not considered to be 80% or assign additional work for the purpose of “raising” one’s grades. Please do not ask for a bump in your grade. *A Note to Intended Accounting Majors: Some of you are considering majoring in accounting. Please note that, among other requirements, a student must earn at least a B in both ACCY 2036 and ACCY 2037 to be eligible to apply to the School of Accountancy’s 150hour program. Examinations You will take your exams in the evening on the following dates: nd Exam I (Monday, February 22 ) 6:15 – 7:30 p.m. Exam II (Tuesday, March 22 )nd 6:15 – 7:30 p.m. Exam III (Thursday, May 5 )h 6:15 – 7:30 p.m. th Makeup Exams (Monday, May 9 ) 5:30 – 7:30 p.m. You will be assigned to an exam location prior to each exam. If you miss an exam with an excused absence and have provided me with appropriate documentation, you may make up that exam during what would normally be the regularlyscheduled final exam time for ACCY 2036. I must approve an excused absence prior to the exam and you must follow this approval with appropriate documentation of your excused absence (e.g., an illness that keeps you bedridden, the death of a loved one, family emergencies) within a week of the missed exam to be eligible to take the makeup exam. An unexcused absence from an exam will be recorded as a zero and the student with an unexcused absence will not be eligible to make up his or her missed exam grade. IF YOU MUST TAKE A MAKEUP EXAM, DO NOT SCHEDULE ANY EARLY DEPARTURES PRIOR TO THE MAKEUP EXAM FOR ANY REASON. No excuses will be accepted. You will be required to show a picture ID in order to take each exam. You may use (but not share) a 4function, nonprogrammable calculator during the exam (as shown below). You may not use any other type of calculator. You will be asked to put any other type of calculator away (or surrender it) before or during the exam. If you are uncertain about whether your calculator is acceptable, see your instructor or a TA. Use of any other type of calculator will be treated as academic dishonesty Exams will not merely repeat homework problems. You can expect questions and problems on each exam that are different from homework and lab assignments, but that can be answered using concepts covered in the assigned material and in class. Do not memorize!!!!! Memorizing actually works against your success in this course. You must learn concepts – what they mean and how to apply them not just how write down definitions or to solve particular problems. The exams may include multiple choice, matching questions, problems, short answer or essay questions. Labs: Homework, Lab Exercises, Lab Quizzes Each week during Lab, your TA will collect the week’s homework, a quiz, or a lab assignment. You can earn a maximum of 4 points in Lab each week. Homework will be graded based on effort, rather than accuracy. Late homework will not be accepted! Although there will be a lab almost every week, I will count only your top 10 Lab scores, so that a maximum of 40 lab points may be earned. I have included “check figures” for the homework problems on the course Blackboard site. I will put the week’s complete homework solutions up on the course Blackboard site by 5:00 p.m. after the lab in which the homework is due. Class Participation and Clickers Beginning with the second week of classes, we will use clickers every day during lecture. I will collect at least 2530 clicker points during the semester (usually one point per day), some of which will be merely participation points, and some of which will be graded points. All points that I collect must go through the clicker/REEF database by way of your clicker. I will not be able to give you a point for participation without your clicker/device, or if your clicker/device does not work on any given day. I will count only your first 30 clicker points toward your grade. I will regularly post your clicker points on Blackboard. You are responsible for checking your clicker points each week and for notifying me right away if the points do not match your clicker participation in class. It is imperative that you monitor your clicker points throughout the semester so that any problems can be fixed early enough to allow you to accumulate all your clicker points. Office Hours My office hours and the TA office hours are listed on the course Blackboard site. I am hopeful that these office hours will be convenient for you. If you need help, you may see either lecture instructor during his or her office hours or any ACCY 2036 TA (not just your Lab TA) during that TA’s scheduled office hours. Academic Honesty Academic integrity is fundamental to the activities and principles of a university. All members of the academic community must be confident that each person's work has been responsibly and honorably acquired, developed, and presented. Any effort to gain an advantage not given to all students is dishonest whether or not the effort is successful. (This includes the use of an absent student’s clicker/REEF device in class for the purpose of helping that student earn a clicker point. Should this occur, both the absent student and the student using the absent student’s clicker/REEF device will forfeit all clicker points and may face additional disciplinary action.) The academic community regards breaches of the academic integrity rules as extremely serious matters. Sanctions for such a breach may include remedies from failing the course for any violation, to disciplinary sanctions ranging from probation to expulsion. When in doubt about plagiarism, paraphrasing, quoting, collaboration, or any other form of cheating, consult with your instructor. Academic dishonesty will result in a zero on the assignment or exam. Withdrawals I will follow University guidelines. Please familiarize yourself with the applicable dates and sections of the catalog. Americans with Disabilities Act The School of Accountancy complies with the Americans with Disabilities Act in making reasonable accommodation for qualified students with a disability. If you have an established disability as defined in the Americans with Disabilities Act, if you have emergency medical information to share with me, or if you need special arrangements in case the building must be evacuated, please inform me immediately. Please see me privately after class, or at our offices. To request academic accommodations (for example, a note taker), students must also register with Disability Services, S5 Memorial Union, (573)8824696 Voice, (573)8828054 TTY, (573)8845002 FAX. It is the campus office responsible for reviewing documentation provided by students requesting academic accommodations, and for accommodations planning in cooperation with students and instructors, as needed and consistent with course requirements. Another resource, MU's Adaptive Computing Technology Center, N18 Memorial Union, (573)8842828 Voice, (573)8844505 FAX, is available to provide computing assistance to students with disabilities. Intellectual Pluralism The University community welcomes intellectual diversity and respects student rights. Students who have questions concerning the quality of instruction in this class may address concerns to either the Departmental Chair or Divisional leader or Director or the Director of the Office of Students Rights and Responsibilities (http://osrr.missouri.edu/). All students will have the opportunity to submit an anonymous evaluation of the instructor(s) at the end of the course. A Little Advice Do not get behind in this class; catching up is virtually impossible. The class is a lot of work (but it will be worth it!!!) and it will be necessary for you to be selfmotivated and to follow a disciplined study procedure. If you have a scholarship, financial aid, parental financial support, or anything that hinges on your grade in this class, now is the time to plan how you will get your work done and earn the grade you need in this class. There will be no opportunities, other than those listed in the Grading section of this syllabus, to improve your grade. For the most part, learning accounting, like learning a foreign language, requires cumulative knowledge. That is, being able to understand each new topic depends on your having learned some previously covered material. Therefore, if you, for whatever reason, perform unsatisfactorily in the early part of the course, do not assume that you can "make it up" by applying yourself differently to the study of later material. For the same reason, do not expect to perform satisfactorily on an exam by studying the material for the first time just before the exam. In short, hit the ground running and don't let yourself fall behind. If you are having trouble, let us or your TA know. Don't let yourself get "bogged down". A simple phone call may clear things up right away and allow you to move on in your quest to learn accounting.
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