Robert E. Holtfreter Ph.D., CFE, CICA, CBA (Dr. H)
Distinguished Professor of Accounting & Research
WSCPA “Outstanding Educator” Award 2002
ACFE “Outstanding Contribution to Accounting” Award 2005
ACFE “Instructor of the Year” Award 2006
IMA’s “Lybrands Outstanding Contribution to
Accounting Research” Award 2014
Syllabus for Accounting 252
Summer Quarter, 2015
Course Number Acct. 252.001
Course Title: Accounting ll
Office: Shaw/Smyser 313
Office Phone
963-2144 (use voice mail for messages)
Home Phone
509-965-0369 (Yakima)
Office E-mail Address = Holtfret@cwu.edu
Home E-mail address = doctorh007@gmail.com
Web Address = http://www.cwu.edu/~Holtfret
Teaching method
The class is online during the summer quarter. The publisher provides narrated
power point slides on their website and I will provide them on my homework link on
my website. I plan to do voiceover for the chapter power points on my website to
expand the lecture material.
Description of Course: (adapted)
An overview of managerial accounting; managerial accounting concepts; job-order
costing; cost behavior & cost/volume/profit analysis; capital budgeting models;
profit planning; performance analysis- decentralized operations; differential
analysis; financial statement analysis.
Course Objectives
By the end of the course the student should be able to:
 Understand the essential differences between financial and managerial
accounting and understand important management accounting concepts.
 Record the transactions for a job order accounting system.
 Analyze cost-volume-profit relationships in a number of business situations.
 Understand how to use the various capital budgeting models in the evaluation
of alternative long-term projects.
 Prepare master and flexible budgets.
 Analyze the performance of a company using ROI and residual income
models.
 Distinguish between relevant and irrelevant costs and understand their
application in a wide range of decision-making situations.
 Understand how to analyze financial statements.
Texts and other Materials
“Financial & Managerial Accounting” by Warren, Reeve & Duchac; 12th edition;
working papers not needed.
Student Responsibilities and Requirements
I expect students to complete all the assignments online for each of the 8
assigned chapters. I will assign 10 possible points per chapter and, to earn the
points, you have to complete the assignments for each chapter by the end of their
assigned due date. The publisher’s web site tracks how many of the assignments
you complete for each chapter and what date you worked on them, so I will be
able to confirm your work and allocate the 10 points objectively. So, there is a
possible 80 points for the course for completing your homework assignments for
all 8 chapters.
Homework:
I have already set up all of the assignments for each chapter on the course
website along with the due dates. They will also be included on the homework link
on my website.
Testing and grading policies:
Three regular required exams will be taken online to test student knowledge. All
exams will count 100 points. You may take an exam any day before it is normally
given online, but not later. There are no make-ups exams (NO EXCEPTIONS
WHATSOEVER) and, if you miss one exam, you will be given a zero score. You can
use your book to take the exams.
Ethical behavior for students
I have the reputation of treating all students the same - in a very ethical,
professional and non-fraudulent manner that is objective and fair. In the same
way that your degree is earned, your grade for the course is earned – by you.
Faculty don’t give out grades (this is a myth) – they are earned by the students.
Therefore, I expect students to also behave in an ethical, professional and nonfraudulent manner by not asking me to change a grade at the end of the course,
unless I have made an error in calculating it. I have never changed a grade for a
student or will do so under any other circumstances. For example, don’t tell me
“I have a job and need a passing grade in this course to graduate this quarter” or
“to get or retain financial aid” etc. The grading scale shown below illustrates how
the final grade in this course will be determined. No exceptions!!
Grade Determination
Grades are based on the following preset standards (rounded off at the end); i.e.
a grading curve will not be used.
A = 91 – 100
A- = 90
B+ = 88 - 89
B = 83 - 87
B- = 80 - 82
C+ = 78 - 79
C = 73 - 77
C - = 70 - 72
D+ = 69
D = 66 - 68
D- = 65
F = 0 - 64
Sequence of chapters and tests.
Test # 1
Chapter 16
Chapter 17
Chapter 19
Test # 2
Chapter 23
Chapter 21
Chapter 25
Test # 3
Chapter 24
Chapter 15
Other important information
The homework assignments, the chapters assigned to tests, and the number of
exams is subject to change. The professor reserves the right to correct a score
on any test or the presentation and the grade for the course before or after the
grades are turned in if errors are found.
 Monday, June 22: the class officially starts.
 Wednesday, June 24: change of schedule period ends.
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Friday, July 17: last day for uncontested withdrawal.
Friday, August 14: last day for hardship withdrawal.
Friday, August21: last day of classroom instruction.
Students who have special needs or disabilities that may affect their ability
to access information or material presented in this course are encouraged to
contact me or the office of Disability Support Services at (509) 963-2171
for additional disability-related educational accommodations.
University policies regarding academic dishonesty, sexual harassment, plagiarism,
and diversity will be strictly observed in this course. See Appendices A and B in
the CWU Undergraduate/Graduate Catalog.
Please sign & date the following document, scan it and email it back to
me using my office email address, which is holtfret@cwu.edu Failure to do do
will result in 10 points subtracted from your total points eared for the
course. Thank you.
EXHIBIT A
Robert Holtfreter, Ph.D., CFE, CICA, CBA
Course: Accounting 252
To: Dr. Holtfreter
I have carefully read the course outline and completely understand all of its
contents. I also give Professor Holtfreter the right to post test scores as part
of a mass email using the last four numbers of the student’s ID number for
security.
Print name_________________________________
Sign name _________________________________
Date
___________________________________