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SURVEY OF ACCOUNTING ACCOUNTING 203 SECTION 002 Enterprise 80 Wednesday Noon – 1:15pm Recitation/Lab see student schedule Spring 2010 Instructor: C. M. Hylton, MBA, C.P.A. Office: 030 Enterprise Hall Phone: 703-993-1753 E-mail: [email protected] Website: http://courses.gmu.edu Office Hours: Monday and Wednesday 11:00am – 11:45am Monday 2:00pm – 2:45pm Monday 6:00 – 7:00pm And by appointment Effective January 19, 2010 – May 3, 2010 Course website: https://courses.gmu.edu (blackboard) Course Textbook: Financial and Managerial Accounting Principles, 3 th ed. , Wild, Shaw, Chiappetta, McGraw-Hill Irwin. (Hardback or loose leaf.) Online Homework The textbook has an online homework system. It is called Connect. Some early textbooks call it Homework Manager. It is the same system. Students use the URL for the class to get to the system. Once the system pops up, each student needs a Code to log on or can purchase one. The Code comes with each new textbook. If the student buys a used textbook, then the Code needs to be purchased. The URL will be posted on Blackboard. Details about Connect will be presented the first class date. CURRENT NEWS ITEMS ABOUT ACCOUNTING AND ONLINE MATERIALS Students may wish to visit the authors’ World Wide Web Site . This website has the power point slides located under the designated chapter. www.mhhe.com/wildfinman3e . This site has directions on how to download the information from the book onto an iPod, MP3/4 player or your computer. Course Prerequisites: C or higher in ECON 103
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Course Description This is an introductory course in financial and managerial accounting which emphasizes the user of accounting information in an ethical manner. Topics include: transactions analysis; the accounting cycle; financial statement analysis; revenue recognition and cost measurement; present value; costs systems; analyzing cost-volume-profit relationships and operating budgets and ethical decision-making. Course Objectives 1. To provide the opportunity and obligation for the student to learn how to read, understand, and interpret financial statements for the purposes of making decisions and informed judgments about an entity in an ethical manner. Primary emphasis will be given to the measurement of results of operations, financial position, and cash flow of business organizations. 2. To provide the opportunity and obligation for students to learn how to apply accounting information in the management planning and control processes, which includes budgeting, the use of standard costs, and the analysis of differences between actual and budgeted results. 3.
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This note was uploaded on 02/01/2011 for the course ACCT 203 taught by Professor Hylton during the Fall '08 term at George Mason.

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