AMIS 521 - Winter 2009 Zhang, Altamuro

AMIS 521 - Winter 2009 Zhang, Altamuro - W I I

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Unformatted text preview: W I I 7"AMIS’52’1:’Inter/mediate Accomngi " Winter 2008 Fisher College of Business, OSU Instructors Helen Zhang; Jennifer L.M. Altamuro Office 436 Fisher Hall; 448 Fisher Hall Phone 614 292 6547; 614 688 8679 Email zhang.614@osu.edu; altamuro.1@osu.edu TA Email TBA Mon/Wed Sessions Schoenbaum 205 Section 1 9:00 — 10:18 Section 2 10:30 — 11:48 Section 3 12:00 — 1:18 Section 4 5:30 — 6:48 Team Teaching Format This will be a 10-week course taught by two instructors. All classroom sessions and related material covered from January 3-February 6 are the responsibility of Professor Zhang, while all classroom sessions and related material covered from February 7-March 10 are the responsibility of Professor Altamuro. Any questions/concerns that you have throughout the course should be addressed to the relevant faculty member (i.e. questions about homework or quizzes in week three should be e-mailed/asked of Professor Zhang). Office Hours Tuesday 2:00 — 3:30 pm; email either Professor Zhang or Altamuro for appointments at other times Course Materials 1. Intermediate Accounting, 4th Ed., by Spiceland, Sepe, and Tomassini. 2. Additional materials and homework solutions are available on Carmen. Please print out the class materials and bring them to the classroom during the class time. 3. Basic four-function calculator for mid—term and final exams We also recommend the following supplements for those students needing extra help or practice: 1. Alternate Exercises & Problems for use with Intermediate Accounting 2. Coach CD—ROM for use with Intermediate Accounting 3. Study Guide, for use with Intermediate Accounting Course Objective and Description This is the first of a three—course sequence in financial accounting and reporting at the intermediate level. The course aims to develop your understanding of the conceptual underpinnings of financial accounting, and to help you appreciate the relevance of accounting information in the capital markets. We will examine both the HOW and WHY of accounting. The business environment and accounting rules are constantly and rapidly changing within the US. and globally; so only learning the rules (i.e., HOW) is futile, if not dangerous. Understanding the economic consequences of accounting (i.e., WHY) will help you be competitive in this challenging environment. Furthermore, instant and voluminous information about public companies are increasingly available on the worldwide web. A further aim of the course is to develop your facility with accessing information from various sources about public companies. Please be sure you have access to a computer, web, and business media. The course topics include: regulatory structure of financial reporting, FASB conceptual framework, the accounting cycle, an in-depth study of the measurement and reporting of revenues and expenses, accounting for accounts receivable, other current assets and current liabilities, and preliminary financial statement analysis. Grading The tentative grading scheme is below. We reserve the right to change the weights during the quarter as we learn more about your skill level and the required time input to meet our expectations. Of course, you will be informed as soon as we elect to make changes. — Homework and uizzes Exams There will be one mid-term exam and one final exam. A common mid-term exam is scheduled for all four sections on Wednesday, February 6 from 7:30 pm — 8:48 pm in Knowlton Hall 250. A common final exam is scheduled for all four sections on Monday, March 10 from 7 :30-8z48 in Knowlton Hall 250. Please notify Professor Zhang of any schedule conflicts related to the mid-term immediately after the first class. Please notify Professor Altamuro of any schedule conflicts related to the final no later than February 11. Excused absences require advance approval. Any unexcused absence will result in zero points for that exam. There are NO make-up exams. Use of calculators during exams and quizzes As noted in the Course Materials, you are required to have a basic four-function calculator for the in-class quizzes, mid-term and final. Graphing calculators and calculators with extensive ’memory functions are not acceptable fortegttaking’ purposes. These calculators can be purchased in the bookstore, office supply stores, and even CVS. We strongly suggest you pick one up as soon as possible, and not wait until the day of the first quiz/midterm. Homework and Quizzes Weekly homework and quizzes are scheduled alternately every Wednesday. You are required to finish the homework independently and hand it in before class starts. If a homework assignment includes more than two questions, the grader will randomly choose two homework questions to grade. Our goal for these assignments is to ensure that you have read the required readings and reviewed the contents discussed in class. As long as you make a good faith attempt, you will get at least a 25/40 even if the answers are wrong. In-class quizzes are closed- book and closed-notes. There are NO make-up quizzes. Each homework assignment/quiz is worth 40 points. The best 6 of 8 assignments/quizzes will be included in the final grade. Group Projects There are two group projects, one in each “half” of the course. Each group should consist of no more than three students and hand in one write-up for each project. We will provide more information about the content and due date of the projects as the quarter goes. Participation Your score will be evaluated on your participation in class discussions. We encourage you to ask questions and supply answers on your own, but we will cold call students. You have to work for these points (they are not automatic) and they can affect your overall grade. Any missed class results in zero points for that day. Note that we do not award participation points based on whether your answers are correct. Instead points are awarded if you can demonstrate that you have read the materials and have thought about the issues. Students With Disabilities If you have a certified disability that is approved for accommodations by the Office for Disability Services, please notify us immediately so we can provide the necessary accommodations. If you have not previously contacted the Office for Disability Services, we encourage you to do so immediately. Class Expectations This course demands a considerable amount of time and commitment. The effort will pay off most immediately by preparing you well for the follow-on courses in the Financial Accounting area and other business courses. The longer-term benefit is that promising careers in business will be open to you. The course difficulty builds up rapidly throughout the quarter. If you feel shaky about the basics of accounting, please be sure to review your class notes from the introductory courses now. The best way to learn accounting is to practice on your own -— “Just do it!” Watching us or “ your’classmates solve problems won’t help you becom’e’facile. Furthermore, yatfiwin find thatit is much easier to get good grades if you work consistently throughout the quarter. Finally, regular class attendance is important since missed class meetings generally result in lower performance on exams. If you do miss a class, it is your responsibility (not ours) to ensure that you understand the material covered in the class you missed. Communication Class announcements and updates will be made on the course webpage continually throughout the quarter, so please check the course webpage frequently (especially before coming to class each day). Please contact us at any time that you need help with the class. We are here to help you learn the material. We hope you enjoy the class! ...
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AMIS 521 - Winter 2009 Zhang, Altamuro - W I I

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