COURSE   INFORMATION
Big   Lecture   Class   Days:   Thursday   and   Friday
Class   Times:   1730 ‐ 1845   and   1900 ‐ 2015   and   Fri.:   1100 ‐ 1215
Class   Location:   Thursday:   ENS   280   and   Friday:   SHW   012
Lab   Lectures   Class   Days:   M ‐ W
Lab   Lecture   Times:   M:   12:00 ‐ 1:15,   T:   08:00 ‐ 09:15,   W:   12:00 ‐ 115
Course   Overview
Office   Hours   Times:   Thursday:   3:30 ‐ 5:30   pm
Office   Hours   Location:   SSE   2401
Units:   3
Many   consider   accounting   to   be   another   math   course.
This   is   far   from   the   truth.
While   numbers   are   involved   throughout,   the   math   is   basic.
Do   not   tell   yourself,   “I   have   never   been   good   at   math   so   I   will   not   do   well   in   an   accounting   course.”
Accounting   is   often   referred   to   as   the   language   of   business .
The   purpose   of   accounting   is   to   provide   meaningful   financial   information   to   individuals   and   institutions   that   have   an   interest   in   business,   whether   they   be   investors,   creditors   or   managers.
Most   Americans   today   invest   in   business   through   the   stock   market.
Intelligent   investors   seek   out   financial   information   on   companies   to   make   more   informed   investment   decisions.
It   is   a   company’s   accounting   system   which   creates   and   provides   the   information   used   by   investors.
Business   managers   likewise   need   information   produced   through   accounting   in   making   the   day ‐ to ‐ day   operational   decisions   that   improve   a   company’s   performance   and   profitability.
If   you   hope   to   become   a   successful   investor   or   manager   or   simply   want   a   better   understanding   of   your   own   financial   situation,   you   will   need   to   understand   accounting   information   to   improve   your   decision ‐ making   ability.
ITEMS   FOUND   BELOW   (ALPHABETICAL   BY   CATEGORY)
Academic   honesty
Access   Connect   from   Blackboard
Accounting   cycle   projects
Attendance/conduct   policy
Blackboard
Calculators
Class   Lectures
Course   materials
Course   schedule
CourseKey
5/5   Quizzes
Enrollment   Information
Exams
Grading
GTA   Office   Hour   Schedule
Homework   using   Connect
Instructional   assistance
Investment   extra   credit
Keys   to   success   in   this   course
Lab   Sections
LearnSmart   extra   credit
Student   with   Disabilities
Student   Learning   Outcomes
Twitter
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KEYS   TO   SUCCESS   IN   THIS   COURSE
Students   falsely   believe   that   they   can   wait   until   the   night   before   the   exam,   cram   everything   in,   and   do   just   as   well   as   if   they   were   prepared   daily.
To   do   well,   you   need   to   attend   class   each   period.
I   can   help   to   synthesize   the   material   and   point   out   the   key   concepts   that   are   needed.
Students   generally   learn   far   more   in   less   time   inside   of   class   than   they   do   on   their   own   outside   of   class.
Students   should   also   complete   the   assigned   homework   and   read   the   related   material   in   the   book.
Don’t   be   intimidated   by   the   book.
The   book   is   written   in   a   conversational   writing   style   so   that   it   engages   students   to   think   not   only   about   how   to   do   accounting   but   why   we   do   it   that   way.
A   solid   conceptual   understanding   makes   learning   and   remembering   the   details   of   any   discipline   much   easier.
Finally,   expect   that   you   can   learn   the   material   each   class.
Do   not   be   concerned   by   the   numbers   or   the   complexity   of   the   topic.
Your   goal   should   be   to   understand   all   material   each   class.
In   every   class,   some   students   have   a   natural   talent   for   understanding   accounting   and   do   well   on   the   multiple ‐ choice   exams,   homework,   and   projects   with   relatively   little   effort.
For   other   students,   the   ability   to   learn   accounting   is   more   difficult   and   it   seems   to   be   a   talent   they   were   born   without.
However,   my   expectation   is   that   all   students   are   willing   to   put   in   the   time   and   effort   necessary   to   get   the   grade   they   are   capable   of   earning.
If   you   have   honestly   put   forth   your   best   effort,   then   be   satisfied   with   your   grade   and   do   not   get   discouraged.
This   is   just   one   course   in   your   college   career   and   this   probably   just   means   that   you   have   some   special   talent   in   another   field   and   will   end   up   hiring   an   accountant   rather   than   doing   it   yourself.
Most   of   all,   if   at   any   time   you   think   there   is   something   more   that   I   can   do   to   help   you,   please   don’t   hesitate   to   ask.
I   want   you   to   enjoy   the   course,   do   the   best   you   can,   learn   as   much   as   you   can,   and   understand   the   importance   of   accounting   in   our   society.
Student   Learning   Outcomes
The   purpose   of   this   course   is   to   introduce   students   to   the   fundamentals   of   financial   reporting   (what   you   may   know   as
“financial   accounting”).
More   specifically,   we   will   look   at   the   mechanics   of   financial   accounting   and   the   theory   behind
United   States   Generally   Accepted   Accounting   Principles    (GAAP)   as   presented   in   the   statement   of   operations   (i.e.,   income   statement)   and   the   statement   of   financial   position   (i.e.,   balance   sheet).
This   is   a   unique   class   environment   because   of   the   wide   variety   of   majors   taking   the   course.
I   am
At   the   end   of   this   course   students   should   be   able   to:
1.
Use   accounting   and   business   terminology,   and   understand   the   nature   and   purpose   of   generally   accepted   accounting   principles   (GAAP).
2.
Explain   the   objective   of   financial   reporting,   the   elements   of   the   financial   statements,   and   the   related   key   accounting   assumptions   and   principles.
3.
Define   and   distinguish   between   cash   basis   and   accrual   basis   accounting   and   the   impact   of   each   on   the   financial   statements.
4.
Recognize   the   information   conveyed   in   each   of   the   four   basic   financial   statements   and   the   way   it   is   used   by   investors,   creditors,   regulators,   and   managers.
5.
Identify   and   illustrate   how   internal   controls   are   used   to   manage   and   control   the   firm’s   resources   and   risk.
6.
Explain   the   nature   of   current   assets   including   the   measuring   and   reporting   of   items   such   as   short ‐ term   investments,   receivables   and   bad   debts,   inventory   and   costs   of   goods   sold,   and   prepaid   expenses.
7.
Explain   the   valuation   and   reporting   of   current   liabilities,   estimated   liabilities,   and   contingencies.
8.
Identify   and   illustrate   issues   relating   to   the   acquisition,   use,   depreciation,   and   disposal   of   long ‐ lived   assets.
9.
Identify   and   illustrate   issues   relating   to   the   valuation,   issuance,   and   retirement   of   longterm   liabilities.
10.
Be   able   to   account   for   long ‐ term   investments   and   international   business   activities.
11.
Identify   and   illustrate   issues   relating   to   stockholders’   equity   including   the   issuance   of   stock,   repurchase   of   stock,   and   dividends.
12.
Explain   the   importance   of   operating,   investing,   and   financing   activities   reported   in   the   statement   of   cash   flows   when   evaluating   firm   performance   and   solvency.
13.
Compute   and   interpret   key   financial   ratios.
14.
Identify   the   ethical   implications   inherent   in   financial   reporting   and   be   able   to   apply   strategies   for   addressing   them.
Link   to   Student   Learning   Outcomes   (SLOS):   http://cbaweb.sdsu.edu/assessment/slo
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Enrollment   Information

All   enrolled   students   must   meet   ALL   prerequisites   defined   by   their   school   or   the   university
 Sophomore   standing   (30   units   completed)   is   mandatory   for   this   course
 Add   codes   will   be   determined   based   on   class   sizes   and   seat   availability
Course   Materials

Book:   Financial   Accounting   3 rd
ed.,   Spiceland,   Thomas   &   Herrmann
 Homework:   Connect ‐  includes   an   e ‐ book   of   the   entire   book
 Notes   packet:   Available   at   bookstore
Lectures,   Homework   and   Connect   Instructions   and   Attendance   Policy
CLASS   LECTURES   (Auditorium   Lab   Lectures):
Classes   will   consist   of   lectures   using   PowerPoint   slides   that   are   designed   to   help   students   better   understand   the   correct   financial   reporting   rules   for   a   variety   of   common   business   transactions.
Students   are   responsible   for   accessing   the   slides   from   the   Blackboard   website.
The   lecture   slides   will   be   posted   to   the   Blackboard   website   under   the   “Course   Documents”   tab.
The   slides   are   intended   to   ease   the   burden   of   note ‐ taking   during   class.
The   pace   of   my   lectures   are   based   on   the   assumption   that   students   have   read   the   textbook   material   ahead   of   time,   worked   through   any   study   modules   assigned   for   pre ‐ class   work
(i.e.,   BE    PREPARED   FOR   CLASS!!).
If   you   are   not   prepared   for   lectures,   you   will   not   be   maximizing   what   you   can   learn   from   each   lecture   and   your   grade   will   most   likely   suffer.
LAB   SECTIONS:
In   addition   to   the   auditorium   lectures   on   Thursdays   or   Fridays   (depending   on   your   section),   students   are   required   to   attend   a
75 ‐ minute   lab   during   the   week.
Each   lab   section   is   run   by   a   graduate   teaching   assistant   (GTA)   from   the   Charles   W.
Lamden
School   of   Accountancy.
Each   GTA   is   currently   pursuing   their   Masters   of   Science   in   Accountancy   (MSA)   degree   at   SDSU   either   through   our   BMAcc   or   MSA   programs.
Students   will   be   placed   in   randomly ‐ chosen   groups   within   each   lab   section.
Labs   will   generally   consist   of   the   following   activities:
 Lecture   on   continuing   information   from   previous   week   (when   required)

Demonstration   problems

5/5   quizzes   (5   questions   in   5   minutes)   for   grade
HOMEWORK
Homework   will   be   assigned   throughout   the   semester   and   is   due   by   11:00   p.m.
of   the   day   following   the   class   period .
So,   if   the   class   period   is   on   8/18,   homework   is   due   by   11:00   p.m.
on   8/19.
The   material   on   the   exams   will   come   directly   from   the   material   in   the   homework.
Students   can   judge   their   development   in   the   course   by   noting   how   well   they   understand   the   homework.
Note   that   homework   is   worth   140   points,   and   EXTRA   homework   worth   20   is   also   available.
The   extra   homework   points   can   be   used   for   missed   homework   or   attendance   points   but   not   for   other   assignments   or   exams .
All   homework   problems,   including   the   extra   ones,   must   be   completed   by   the   assigned   dates.
Points   are   deducted   for   late   submissions.
If   you   have   trouble   using   Connect,   visit   www.mcgrawhillconnect.com/support
or   call   1 ‐ 800 ‐ 331 ‐ 5094.
They   are   very   good   about   offering   assistance.
All   required   online   assignments   and   the   interactive   eBook   for   this   course   are   available   in   Connect .
To   access   and   purchase   Connect   please   do   the   following:
Connect   with   a   Paired   Blackboard   Course
To   get   started,   click   the   first   Connect   assignment   in   your   Blackboard   course.
You'll   be   prompted   to   either   login   with   an   existing
Connect   account   username   and   password,   or   to   create   a   new   account.
Then   enter   your   access   code,   purchase   access   online   or   begin   your   14 ‐ day   Courtesy   Access   period.
Once   you've   completed   your   selection,   you'll   arrive   at   the   start   of   your   first   Connect
assignment.
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Purchasing   Connect   online   is   the   best   value   for   your   required   course   materials   –   typically   half   the   price   of   the   printed   textbook   bundle.
In   Connect,   every   question   links   directly   to   the   eBook.
This   means   that   when   you   are   struggling   with   a   question   you   can   go   directly   to   the   explanation   in   the   eBook   for   help   without   carrying   around   a   heavy   textbook.
You   can   access   the   eBook   from   any   computer,   any   time.
If   you   also   want   to   purchase   a   print   text,   you   can   buy   a   discounted   loose ‐ leaf   version   of   your   book   within
Connect   with   the   click   of   a   button.
ATTENDANCE/CONDUCT   POLICY
Beginning   September   3 ,   attendance   will   be   taken   each   period.
You   will   receive   one   point   for   each   class   and   lab   attended.
Remember   that   a   class   lasts   only   one   hour   and   fifteen   minutes   and   it   would   take   the   student   much   longer   outside   of   class   to   understand   the   material   to   the   same   degree.
Attendance   will   be   taken   at   5   minutes   into   each   lecture   via   CourseKey   and   you   must   be   present   to   receive   credit .
Attendance   points   will   not   be   given   to   late   arrivals   or   those   that   leave   early.
If   you   miss   class,   you   can   earn   those   attendance   points   by   doing   extra   homework   problems .
Students   will   LOSE   five   points   of   their   attendance/conduct   grade   if   they   disrupt   the   class   in   any   way,   such   as   leaving   early,   talking   excessively,   or   other   similar   distracting   behavior.
It   is   my   responsibility   to   the   willing   student   and   to   the   University   to   create   a   learning   environment.
Your   disruption   of   that   environment   will   result   in   a   loss   of   points   and   could   lead   to   expulsion   from   the   course.
This   is   a   large   section   of   students   and   it   takes   only   one   person   to   disrupt   the   whole   group.
Please   be   considerate   of   those   around   you.
ACCOUNTING   CYCLE   PROJECTS
Accounting   cycle   projects   are   completed   by   logging   in   to   Connect .
The   projects   are   designed   to   demonstrate   how   transactions   are   recorded,   summarized   in   account   balances,   and   then   reported   in   financial   statements.
The   material   for   the   project   will   be   related   to   the   exam   soon   to   follow,   so   they   are   meant   to   provide   useful   review   material   for   the   exams.
Accounting   Cycle   #1   is   due   September   28   by   11:00   p.m.
Accounting   Cycle   #2   is   due   November   2   by   11:00   p.m.
Accounting
Cycle   #3   is   due   December   9   by   11:00   p.m.
Points   are   deducted   for   late   submissions.
EXAMS
Exams   will   consist   of   multiple ‐ choice   questions.
Exams   are   comprehensive.
The   first   exam   is   worth   200   points   and   covers   chapters   1 ‐ 4.
The   second   exam   is   worth   250   points   –   approximately   170   points   from   chapters   5 ‐ 8   and   approximately   80   points   from   chapters   1 ‐ 4.
The   final   exam   is   worth   300   points   –   approximately   180   points   from   chapters   9 ‐ 11   and   approximately   120   points   from   chapters   1 ‐ 8.
Exams   must   be   taken   at   the   scheduled   time.
No   late   exams   will   be   given.
If   a   student   misses   an   exam
for   official   university ‐ approved   activities   or   for   personal   reasons   (sickness,   family   emergency,   etc.),   then   the   percentage   score   of   the   final   exam   will   be   applied   to   the   missed   exam.
Approval   for   missing   an   exam   must   be   obtained   before   the   exam   period.
5/5   QUIZZES   (Part   of   Attendance   &   Participation   Grade):
On   select   weeks   5/5   quizzes   will   be   administered.
These   are   short   5   question   quizzes   that   must   be   completed   in   5   minutes.
Please   see   the   syllabus   for   when   these   5/5   quizzes   are   scheduled.
However,   pop   quizzes   are   possible   at   the   discretion   of   the   instructor.
Quizzes   will   consist   of   multiple   choice,   fill ‐ in ‐ the ‐ blanks   and   problems.
Each   quiz   will   be   administered   at   the   end   of   the   lab   section   and   covers   material   from   the   week’s   current   material.
It   is   imperative   not   to   fall   behind   in   this   class   because   of   the   volume   of   concepts   covered   and   the   sustained   pace   of   the   module.
Please   be   aware   that   the   quizzes   are   not   designed   to   be   wholly   representative   of   the   difficulty   of   questions   on   the   exams.
The   quizzes   are   designed   as   a   tool   to   ensure   that   students   are   keeping   up ‐ to ‐ date   with   the   material   covered   in   lectures.
There   will   be   8   5/5   quizzes   during   the   semester.
The   lowest   quiz   grade   may   be   dropped   when   calculating   the   student’s   final   point   tally   in   the   course.
CALCULATORS:
No   programmable   calculators   are   allowed   to   be   used   during   exams.
Only   basic   function/4 ‐ function   calculators   will   be   allowed.
GTA’s   will   check   all   students’   calculators   before   the   exams   to   ensure   that   each   student   only   has   a   basic   function   calculator.
Cell   phones   cannot   be   used   in   any   way   during   exams,   not   even   to   check   the   time.
If   a   student   is   seen   with   a   cell   phone   in   his/her   hand,   that   student   will   receive   an   automatic   zero   for   that   exam.
PAR   289   Scantrons   are   NEEDED   FOR   ALL   EXAMS.
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Exams   #1   and   #2   will   start   at   8am   (Monday   lab   sections),   10:30am   (Tuesday   lab   sections)   and   1pm   (Wednesday   lab   sections).
Exam   #3   will   start   at   6pm   for   all   sections.
LEARNSMART   EXTRA   CREDIT
LearnSmart   is   an   adaptive   learning   software.
You   will   be   asked   a   series   of   questions   over   topics   in   the   chapter.
Based   on   your   confidence   in   your   answer   and   your   ability   to   answer   the   questions   correctly,   you   will   be   guided   through   the   assignment   until   a   sufficient   level   of   mastery   is   achieved.
These   assignments   are   scheduled   just   before   exams   to   provide   a   useful   study   review   for   the   exam.
Points   earned   can   be   applied   to   your   exam   scores.
INVESTMENT   EXTRA   CREDIT
By   11:00   p.m.
on   September   4 ,   each   student   will   select   one   of   the   investments   listed   on   the   “Student   Information   and
Investment   Selection”   quiz.
If   a   student   does   not   select   an   investment,   then   the   student   will   not   be   eligible   to   earn   extra   credit   points.
On   October   16   by   11:00   p.m.
,   students   will   have   the   option   to   re ‐ invest   in   another   investment.
The   investment   game   will   end   at   the   close   of   market   on   December   4 .
For   every   percentage   point   that   your   investment   beats   my   investment,   you   will   earn   2   extra   credit   points.
If   you   beat   me,   the   minimum   extra   credit   points   will   be   4 .
The   maximum   extra   credit   possible   is   10   points.
INSTRUCTIONAL   ASSISTANCE
For   purposes   of   getting   help   with   the   material,   you   should   feel   free   to   visit   any   of   the   teaching   assistants   (TAs)   during   their   office   hours.
We   will   hold   open   office   hours   where   you   can   attend   ANY   GTA’s   office   hours   for   assistance.
 Teaching   assistants   will   be   available   throughout   the   week   for   personal   instruction.
Come   one   come   all!!

Beta   Alpha   Psi,   an   accounting   fraternity,   provides   free   tutoring   for   this   course.
Check   the   Beta   Alpha   Psi   website   at:   https://cbaweb.sdsu.edu/bay/tutoring .
 Work   the   self ‐ study   quizzes   throughout   the   chapters   (answers   are   provided).

The   Connect   website   offers   several   features   to   give   you   additional   assistance   –   Interactive   Presentations,   Interactive
Illustrations,   Let’s   Review   problems,   and   practice   problems   (Brief   Exercises).
Be   sure   to   take   advantage   of   these   resources.
Students   with   Disabilities
If   you   are   a   student   with   a   disability   and   believe   you   will   need   accommodations   for   this   class,   it   is   your   responsibility   to   contact
Student   Disability   Services   at   (619)   594 ‐ 6473.
To   avoid   any   delay   in   the   receipt   of   your   accommodations,   you   should   contact
Student   Disability   Services   as   soon   as   possible.
Please   note   that   accommodations   are   not   retroactive,   and   that   accommodations   based   upon   disability   cannot   be   provided   until   you   have   presented   your   instructor   with   an   accommodation   letter   from   Student
Disability   Services.
Your   cooperation   is   appreciated.
Academic   Honesty
The   University   adheres   to   a   strict   policy   regarding   cheating   and   plagiarism .
These   activities   will   not   be   tolerated   in   this   class.
Become   familiar   with   the   policy   (http://www.sa.sdsu.edu/srr/conduct1.html).
Any   cheating   or   plagiarism   will   result   in
Anyone   violating   these   policies   or   any   other   policy   announced   in   conjunction   with   this   class   will   receive   a   failing   grade   for   this   class   and   a   disciplinary   review   by   Student   Affairs.
Examples   of   Plagiarism   include   but   are   not   limited   to:
 Looking   at   someone   else’s   quiz   or   exam   paper   during   a   testing   period

Using   sources   verbatim   or   paraphrasing   without   giving   proper   attribution   (this   can   include   phrases,   sentences,   paragraphs   and/or   pages   of   work)
 Copying   and   pasting   work   from   an   online,   offline   or   any   other   source   directly   and   calling   it   your   own
 Using   information   you   find   from   an   online   or   offline   source   without   giving   the   author   credit

Replacing   words   or   phrases   from   another   source   and   inserting   your   own   words   or   phrases
 Submitting   a   piece   of   work   you   did   for   one   class   to   another   class
 Brining   unapproved   notes   into   a   quiz   or   exam

Writing   notes   on   clothing   or   body   parts   while   a   quiz   or   exam   is   in   progress
If   you   have   questions   on   what   is   plagiarism,   please   consult   the   policy   and   this   helpful   guide   from   the   Library
5

Course   Technology:   Blackboard,   CourseKey   &   Twitter
BLACKBOARD:
This   course   module   will   be   managed   via   the   Blackboard   course   website.
Therefore,   each   student   needs   an   email   account   (either
SDSU   Rohan   or   an   alternative   email   system   like   Google,   Yahoo,   Hotmail,   etc.).
Please   make   sure   that   you   update   your   email   address   in   the   SDSU   database.
You   can   check   on   your   Blackboard   email   account   (or   update/change   it)   by   going   to   the   SDSU
Web   Portal   at   http://sunspot.sdsu.edu/portal .
Please   note   that   Hotmail   accounts   sometimes   do   not   accept   mail   sent   directly   through   Blackboard’s   mass   email   system,   but   they   do   receive   individual   emails.
If   you   do   not   receive   an   announcement   via   email,   you   may   want   to   change   servers   from   your   Hotmail   server   to   another   mail   server.
The   Blackboard   website   will   be   where   I   make   announcements   and   upload   course   documents   such   as   lecture   slides.
All   points   for   assignments,   quizzes   and   exams   that   factor   into   the   students’   grades   will   be   posted   on   Blackboard.
You   will   also   be   able   to   access   MyAccountingLab   through   the
Blackboard   website.
COURSEKEY:
We   will   be   using   CourseKey   ( www.thecoursekey.com
)  ‐  a   higher   education,   mobile   classroom   engagement   software   that   is   designed   to   boost   attendance,   increase   lecture   interaction,   and   facilitate   peer ‐ 2 ‐ peer   learning.
The   web ‐ app   combines   features   to   help   the   professor   more   efficiently   manage   the   class   and   allows   students   to   connect   more   effectively   outside   of   class.
This   semester   we   will   be   using   the   CourseKey   beta   version   and   you   will   be   able   to   use   the   application   on   any   smart   device
(smartphone,   tablet,   laptops,   etc.)   with   a   web   browser.
If   you   do   not   have   a   smart   device   please   contact   support   the   support   team   at   support@thecoursekey.com
so   that   arrangements   can   be   made   to   accommodate   you.
Required   Browser:   Google   Chrome
 Laptop/PC   Chrome   Download   Link

Android   Chrome   Download   Link
 iTunes   Download   Link   (click   “View   in   iTunes”   to   pull   up   in   iPhone   or   iPad)

Windows   Phone   Download   Link
***   Disclaimer   ***
The   software   location   features   work   best   with   the   Chrome   browser   so   failure   to   use   the   required   browser   can   result   in   attendance   location   errors   and/or   bugs.
Additional   browser   compatibility   will   be   implemented   in   the   next   version.
You   can   visit   the   CourseKey   Youtube   channel   for   the   Student   Quick   Start   Guide   which   outlines   how   you   will   register   for   a   student   account,   as   well   as   providing   a   brief   overview   to   get   you   registered   for   the   class.
CourseKey’s   beta   version   offers   a   free   semester ‐ long   subscription .
The   first   day   of   class   we   will   go   over   the   integration   of   the   software   and   how   attendance   and   participation   will   be   graded.
TWITTER:
If   you   don’t   already   have   a   Twitter   account,   you   must   sign   up   for   one   for   the   purposes   of   this   course,   and   follow   Professor
DeBoskey   (@DRD0315)   for   the   semester
6

Assessments   and   Grading
Course   grades   will   be   assigned   in   accordance   with   San   Diego   State   University   policy   (see   General   Catalog,   pp.
466 ‐ 469).
Undergraduate   grades   shall   be:   A   (outstanding   achievement,   available   only   for   the   highest   accomplishment),   B   (praiseworthy   performance,   definitely   above   average),   C   (average,   awarded   for   satisfactory   performance,   the   most   common   undergraduate   grade),   D   (minimally   passing,   less   than   the   typical   undergraduate   achievement),   F   (failing).
Table1.
Your   course   grade   will   be   based   on   the   following   graded   components:
Component
Homework
Attendance/Conduct/5 ‐ 5   Quizzes
Accounting   Cycle   #1
Accounting   Cycle   #2
Accounting   Cycle   #3
Exam   #1
Exam   #2
Exam   #3
LearnSmart   Extra   Credit
Investment   Extra   Credit
Points
140
60
20
10
20
200
250
300
??
??
Grade   of   Incomplete .
A   grade   of   Incomplete   (I)   indicates   that   a   portion   of   required   coursework   has   not   been   completed   and   evaluated   in   the   prescribed   time   period   due   to   unforeseen,   but   fully   justified,   reasons   and   that   there   is   still   a   possibility   of   earning   credit.
It   is   your   responsibility   to   bring   pertinent   information   to   the   instructor   and   to   reach   agreement   on   the   means   by   which   the   remaining   course   requirements   will   be   satisfied.
The   conditions   for   removal   of   the   Incomplete   shall   be   reduced   to   writing   by   the   instructor   and   given   to   you   with   a   copy   placed   on   file   with   the   department   chair   until   the   Incomplete   is   removed   or   the   time   limit   for   removal   has   passed.
A   final   grade   is   assigned   when   the   work   agreed   upon   has   been   completed   and   evaluated.
An   Incomplete   shall   not   be   assigned   when   the   only   way   you   could   make   up   the   work   would   be   to   attend   a   major   portion   of   the   class   when   it   is   next   offered.
Contract   forms   for   Incomplete   grades   are   available   at   the   Office   of   the   Registrar   website
Letter   Grades   are   based   on   the   normal   grading   scale   of:
C
D
A
B
F
1000 ‐ 900
899 ‐ 800
799 ‐ 700
699 ‐ 600
599   or   Below
7

9/3/2015
9/4/2015
9/10/2015
9/11/2015
9/14/2015
9/15/2015
9/16/2015
9/17/2015
9/18/2015
9/24/2015
9/25/2015
9/28/2015
9/29/2015
9/30/2015
Course   Schedule
Table   2.
The   course   schedule,   including   topics   and   class   activities   listed   by   week,   is   presented   in   the   following   table
DATE(S)
LECTURE/LAB
PERIOD
CHAPTER   LEARNING   OBJECTIVES   HOMEWORK
DUE   DATE   (by   11:00
PM)
5/5   QUIZ
8/24/2015
8/25/2015
8/26/2015
8/27/2015
8/28/2015
8/31/2015
9/1/2015
9/2/2015
Lab1
L1
Lab2
Introduction
Ch.
1
Ch.
1
None
1 ‐ 6
1 ‐ 6
Technology   Introduction/Course   Key
Assigned:   E1 ‐ 4,   E1 ‐ 6,   E1 ‐ 8,   E1 ‐ 10,   E1 ‐
11
Review
8/28/2015
8/29/2015
Yes
L2
L3
Lab3
L4
L5
Lab4
Ch.
2
Ch.
3
Ch.
3
Ch.
3
Ch.
4
Ch.
2 ‐ 3
1 ‐ 6
1 ‐ 3
4 ‐ 5
6 ‐ 7
1 ‐ 7
Assigned:   E2 ‐ 2,   E2 ‐ 6,   E2 ‐ 8,   E2 ‐ 10,   E2 ‐
11
Grading   and   attendance   begins
9/4/2015
9/5/2015
Assigned:
Assigned:
E3
E3
Assigned:   E3 ‐ 17,   E3 ‐ 18,   E3 ‐ 19
Assigned:   E4 ‐ 10,   E4 ‐ 12,   E4 ‐ 15,   E4 ‐ 16
Accounting
‐
‐
7,
14,
E3
Cycle
‐
E3
8,
‐
E3
15,
‐ 10
E3 ‐
16
#1/Review
Exam   1
9/11/2015
9/12/2015
9/15/2015
9/16/2015
9/17/2015
9/18/2015
9/19/2015
9/25/2015
9/26/2015
9/28/2015
Yes
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Extra   #1   (additional   points   for   homework   and   attendance):   P3 ‐ 1A,
P3 ‐ 5A,   P3 ‐ 6A
9/28/2015
DATE(S)
10/5/2015
10/6/2015
10/7/2015
10/8/2015
10/9/2015
10/12/2015
10/13/2015
10/14/2015
10/15/2015
10/16/2015
10/19/2015
10/20/2015
10/21/2015
10/22/2015
10/23/2015
10/26/2015
10/27/2015
10/28/2015
10/29/2015
10/30/2015
11/2/2015
11/3/2015
11/4/2015
11/5/2015
11/6/2015
‐
‐
LECTURE/LAB
PERIOD
CHAPTER   LEARNING   OBJECTIVES   HOMEWORK
DUE   DATE   (by   11:00
PM)
5/5   QUIZ
Lab5   Ch.
1 ‐ 4
Review   20   most   missed   questions   from   Exam   1
L7
Lab6
L8
Lab7
L9
Lab8
L10
Ch.
5
Ch.
5
Ch.
6
Ch.
6
Ch.
7
Ch.
7
Ch.
8
1 ‐ 2,   7 ‐ 8
6 ‐ 6
1 ‐ 4
5 ‐ 8
1,   3 ‐ 4
2,   6 ‐ 8
1 ‐ 6
Assigned:   E5 ‐ 3,   E5 ‐ 4,   E5 ‐ 6,   E5 ‐ 15,   E5 ‐
17
Assigned:   E5 ‐ 8,   E5 ‐ 9,   E5 ‐ 10,   E5 ‐ 11
Assigned:   E6 ‐ 2,   E6 ‐ 4,   E6 ‐ 5
Assigned:   E6 ‐ 6,   E6 ‐ 10,   E6 ‐ 13,   E6 ‐ 14
Assigned:   E7 ‐ 2,   E7 ‐ 9,   E7 ‐ 11,   E7 ‐ 15
Assigned:   E7 ‐ 6,   E7 ‐ 17,   E7 ‐ 20
E8 ‐ 2,   E8 ‐ 10,   E8 ‐ 12,   E8 ‐ 14
10/9/2015
10/10/2015
10/13/2015
10/14/2015
10/15/2015
10/16/2015
10/17/2015
10/20/2015
10/21/2015
10/22/2015
10/23/2015
10/24/2015
10/27/2015
10/28/2015
10/29/2015
10/30/2015
10/31/2015
Yes
Yes
Yes
Lab9
L11
Ch.
5 ‐ 8
Ch.
1 ‐ 8
Accounting   Cycle   Project   #2   11/2/2015
Yes
Review   topics   in   Chapters   1 ‐ 8
Extra   #2   (additional   points   for   homework   and   attendance):   P5 ‐ 3A,
P6 ‐ 2A,   P7 ‐ 8A,   P8 ‐ 5A
11/5/2015
9

DATE(S)
11/12/2015
11/13/2015
11/16/2015
11/17/2015
11/18/2015
11/19/2015
11/20/2015
12/3/2015
12/4/2015
12/7/2015
12/8/2015
12/9/2015
12/9/2015
12/10/2015
12/10/2015
‐
‐
LECTURE/LAB   PERIOD   CHAPTER   LEARNING   OBJECTIVES   HOMEWORK
L13   Ch.
9   1,   3 ‐ 4   E9 ‐ 3,   EC ‐ 2,   EC ‐ 4,   EC ‐ 6
DUE   DATE   (by
11:00   PM)
11/13/2015
11/14/2015
5/5   QUIZ
Lab10   Ch.
1 ‐ 8
Review   25   most   missed   questions   from   Exam   2
L14
L15
Lab11
27
Ch.
10
Ch.
11
Ch.
11
Ch.
10 ‐ 12
1 ‐ 3,   5
1 ‐ 2
3
E10 ‐ 1,   E10 ‐ 3,   E10 ‐ 8
E11 ‐ 8,   E11 ‐ 9,   E11 ‐ 11
E11 ‐ 3,   E11 ‐ 4,   E11 ‐ 10,   P11 ‐ 4A
11/20/2015
11/21/2015
12/4/2015
12/5/2015
12/8/2015
12/9/2015
12/10/2015
12/9/2015
Yes
29   Ch.
1 ‐ 12
Accounting   Cycle   #3
Review   Final   Exam   (Time   and
Locations   TBA)
Extra   #3   (additional   points   for   homework   and   attendance):
P10 ‐ 2A,   P11 ‐ 3A,   P11 ‐ 4A
12/10/2015
E=Exercises, EC=Exercises in Appendix C, ED=Exercises in Appendix D, P=Problems (Set A) Any   Changes   to   the   course   schedule,   if   any,   will   be   announced   in   class   and   on   blackboard.
10

GTA OFFICE HOUR SCHEDULE
Instructor
Name
Office
Number
Monday
Biggs,
Shannon
2421
130-230
PM
Chung, Yun
Hi
Demina,
Viktoriya
2421
2421
230-330
PM
230-330
PM
Ebraham,
Aiesha
Gross,
Brandon
Hidalgo,
Nathan
Leverton,
Matthew
2421
2422
2422
2422
Tuesday
By Apptmt.
By Apptmt.
By Apptmt.
Wednesday
130-230 PM
By Apptmt.
10-11 AM
Thursday
By Apptmt.
By Apptmt.
By Apptmt.
Friday
By Apptmt.
By Apptmt.
By Apptmt.
130-230
PM
4:30-5:30
PM
By Apptmt. 130-230 PM By Apptmt. By Apptmt.
9-10 AM By Apptmt. 10-11 AM By Apptmt.
330-430
PM
230-330
PM
130-230
PM
By Apptmt.
230-330 PM
By Apptmt.
By Apptmt.
9-10 AM
By Apptmt.
By Apptmt.
Munchus,
Jacki
2422
130-230
PM
9:15-10:15
AM
130-230 PM By Apptmt. By Apptmt.
Zhou, Ying
(Doreen)
2421 By Apptmt. 10-11 AM 130-230 PM By Apptmt.
*Office Location: Student Services East Building (SSE); Office hours are OPEN so please come and someone on duty will try to help you. Please come to office hours prepared with questions.
By Apptmt.
11

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