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2300, ACCT FALL 2008 INFORMATION SECTIONS 001, 002, 003 INSTRUCTOR: Dr. Allison Collins OFFICE: BA 505 PHONE: 742-2163 OFFICE HOURS: Mon: 7:30-8:30 p.m.; Tues: 1-3 p.m.; Wed: 1-2 p.m.; and by appointment. E-MAIL: allison.collins@ttu.edu (put ACCT 2300 in the Subject line) INSTRUCTORWEB PAGE: http://www.webpages.ttu.edu/allcolli (for Dr. Collins students) COURSE WEB PAGE: http://accounting2300.ba.ttu.edu (for Sample Exams and other information) REQUIRED MATERIALS Textbook: Porter and Norton, Financial Accounting The Impact on Decision Makers, 6th edition custom print (available at the bookstores) with CengageNow. Calculator: basic 4-function calculator for exams (add, subtract, multiply, divide); no advanced calculators will be allowed for exams. Power Point Class Notes: to be posted to Instructor Web Page weekly before each chapter, starting with Chapter 2. You should bring the chapter notes with you to class on the dates indicated. COURSE OBJECTIVE: To introduce students to the components and structure of financial statements, to discuss the ethical issues surrounding the preparation of financial statements, and to educate students in the preparation and use of financial statements. GRADING POINTS IN THIS COURSE ARE AS FOLLOWS: Departmental Exams: 3 Exams @ 100 Pts. Each 300 Common Final Exam 100 Assignments, Attendance, etc: CengageNow On-line Homework 36 Instructor quizzes and assignments 54 Attendance 10 Total points 500 COURSE GRADES WILL BE EARNED AS FOLLOWS (plus/minus grades assigned within each range): GRADE POINTS REQUIRED A 450 to 500 points B 400 to 449 points C 350 to 399 points D 300 to 349 points F below 300 points EXAM INFORMATION: All interim exams will be 90 minutes long, and are given on indicated Tuesdays (9/30, 10/21 and 11/18) from 6:30 to 8:00 p.m., in BA 202 (for Dr. Collins sections). The final exam will be 150 minutes long, and is scheduled for Friday, December 5, 4:30 7 p.m (rooms to be announced). These examinations will test your knowledge and understanding of the chapter material, class discussion, and assigned homework. NO MAKEUP EXAMINATIONS ARE GIVEN. If a student misses an exam, at the discretion of the instructor, the comprehensive final exam grade will be substituted for one missed exam. EXAM POLICIES: The exams are closed book and closed note. Because of advances in technology, the ONLY electronic item you may bring to the exam is a basic 4-function calculator (which costs no more than $5 to $10). No other electronics (including cell phones, PDAs, IPods, IPhones, etc.) will be allowed, nor will any calculator with more than the basic arithmetic functions. Students will be required to turn off all of these other electronic items, and put them away. Note that the Sample Exams, posted to the course web page before each exam, are an excellent example of the types of questions you will encounter on the class exams, and should be an integral component of your studies. ASSIGNMENT GRADES (total of 100 points): CengageNow (36 points) the homework assignments listed on the syllabus will be worked and graded on-line with your CengageNow program. Information for this program (including a link to set up your account) will be posted to Dr. Collins web page by Monday, September 1. Do not try to log on to your Cengage account before then. Quizzes and Homework Assignments (54 points) quizzes and homework assignments will be announced at least one class period in advance. If you miss class, watch for announcements on Dr. Collins web page. Attendance (10 points) - Class attendance is mandatory. Attendance points (10% of your homework grade) will be calculated based on signed attendance sheets, circulated at various times during the semester. Students should not sign the attendance sheet for any other person, forged as signatures are easily compared to students official signature. Detection of forged signatures will void a students attendance points, and will be considered an act of academic misconduct. COURSE SYLLABUS Chap. 1 Week of Aug. 25 Topic Reading and Homework E1-5, E1-6, E1-7, E1-10, P1-5 Accounting as a Form of Communication Ethics in the Accounting Profession LABOR DAY HOLIDAY, SEPT. 1 2 3 4 4 Sept. 1 Sept. 8 Sept. 15 Sept. 22 EXAM 1 Financial Statements & the Annual Report Processing Accounting Information E 2-1, E 2-2, E 2-6, E 2-9, P 2-3, P 2-7 E 3-3, E 3-6, E 3-9, E 3-10, P 3-9, P 3-10 Income Measurement & Accrual Accounting E 4-15, E 4-16, E 4-20 Income Measurement & Accrual Accounting E 4-29, P 4-1 TUESDAY, SEPTEMBER 30, 6:30 8PM, BA 202 Inventories & Cost of Goods Sold Cash & Internal Control Investments & Receivables E 5-1, E 5-7, E 5-11, E 5-12, E 5-14, P 5-11 E 6-2, P 6-1 E 7-4, P 7-1, P 7-2 5 6&7 7 Sept. 29 Oct. 6 Oct. 13 EXAM 2 TUESDAY, OCTOBER 21, 6:30 8PM, BA 202 Operating Assets E 8-1, E 8-3, E 8-4, E 8-5, E 8-6, E 8-7, E 8-11 8 Oct. 20 LAST DAY TO DROP, MONDAY, OCTOBER 27 9 10 10 Oct. 27 Nov. 3 Nov. 10 EXAM 3 11 12 Nov. 17 Nov. 24 Current Liabilities Long Term Liabilities Long Term Liabilities E 9-1, E 9-5, E 9-7, E 9-11, E 9-16, E 9-17 E 10-2, E 10-3, E 10-17 P 10-8, P 10-8A TUESDAY, NOVEMBER 18, 6:30 -- 8PM, BA 202 Stockholders Equity Statement of Cash Flows E 11-3, E 11-4, E 11-5, E 11-6, E 11-7, E 11-8 E 12-2, E 12-9, E 12-10 THANKSGIVING HOLIDAY, NOV. 26 - 30 12 Dec. 1 Statement of Cash Flows E 12-12, E 12-13, P 12-1 FINAL EXAM, FRIDAY, DECEMBER 5, 4:30 7 PM, Rooms to be announced. NOTE: certain components of the syllabus may be changed at the discretion of the instructor. Any changes will be announced in class and posted to the instructor web page. UNIVERSITY POLICIES WITHDRAWAL POLICY: The requirements set by the university for withdrawal will be strictly followed. You should retain all documentation of courses you have dropped. STUDENTS WITH SPECIAL NEEDS: The university is committed to the principle that in no aspect of its programs shall there be differences in the treatment of persons because of race, creed, national origin, age, sex, or disability, a...

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