BA 211 – Financial Accounting
Fall 2014
INSTRUCTOR: Judy Beebe
Office:
West House, Room 102
503-838-8799
beebej@wou.edu
www.wou.edu/~beebej
Office Hours: 10:30 to 12:00 Monday and Wednesday or by appointment
TEXTBOOK:
Horngren’s Accounting, 10th Edition, Nobles, Mattison & Matsumura,
Pearson
COURSE PREREQUISITES:
none
COURSE OBJECTIVES:
This course is designed as an introduction to accounting for business students. Although some
students taking the course have declared accounting as their major, many do not intend to continue
accounting courses beyond the introductory level. Therefore, while the material covered should
adequately prepare an accounting major for more advanced accounting courses, class emphasis will be
directed towards those students whose use of accounting will be as an investor, manager, business owner
and citizen. Students will become familiar with accounting principles and procedures and will develop
an awareness of information presented in financial statements, uses of that information, and assumptions
limiting such use.
SUMMARY OF GRADING COMPONENTS:
Demo Docs (various)
Homework (12 @ 10)
Test #1
Test #2
Test #3
46
120
100
67
67
points
points
points
points
points
Total Required Points
400 points
Term grades will be computed on a percentage basis: A = 90%, B = 80%, C = 70%, D = 60%. Plus and
minus grades will be given when total points are within 2% of the break-off between letter grades.
DEMO DOCS:
There are short videos available for each chapter to help you with your learning process. These will
each be worth 2 points per video; chapters have between 1 and 4 videos available. These should be
watched before doing the homework, but if you do not have an opportunity to watch them before
homework is due, they can be watched later until the test related to that chapter.
BA 211
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IN-CLASS ACTIVITIES:
There will be in-class activities (ICA) for each chapter. These assignments are found on Moodle. We
will work on them together in class. They are to be used to help you complete your homework, and do
not need to be turned in. Additionally, there will be several exercises reviewed in class as well as an
opportunity for students to work on exercises during the class.
HOMEWORK:
Accounting is best learned by doing the homework assigned. Homework is worth 10 points each and
will be completed using MyAccountingLab. Instructions for accessing this tool are attached. Late
assignments will not be accepted.
TESTS:
Students will have three in-class exams. Students may use one page of hand-written notes (8 ½ x 11
both sides). No make-up exams will be given for unexcused absences. If you must miss an exam, you
must contact the instructor before the exam is given to obtain permission to sit for the makeup exam.
Failure to do this will result in a score of zero for the missed exam.
MOODLE:
In-class assignments and reviews are available on Moodle. Links to relevant sites are also available on
the instructor’s website: www.wou.edu/~beebej.
ACADEMIC DISHONESTY POLICY:
The Division of Business and Economics adopted the Academic Dishonesty Policy (found on the
Division website). Students are expected to read the policy and bring any questions or concerns to the
attention of the instructor within the first week of class. This policy will be in effect and enforced
without exception for this class.
HOW TO SUCCEED IN THIS COURSE
To do well in this course, you must commit to becoming an “active learner” at each class session. This
requires that you come to class regularly and be well prepared to discuss assigned readings and
individual homework assignments. You must actively contribute to group and class discussions of
assigned materials. A strong effort will provide you with a solid foundation of knowledge for taking the
examinations. Attendance should be considered mandatory.
Students may benefit from assistance offered through the Tutoring Center (APSC 401), including
tutoring services and help with study and exam skills, and the Writing Center (APSC 301).
Any student who believes that she or he may need an accommodation for any type of disability should
contact the Office of Disability Services (838-8250v/tty) in APSC 405.
If the instructor determines your performance in this class is placing you at academic risk, you may be
referred to Jesse Poole, Western’s Student Success Specialist. Jesse will offer to work with you to
address issues and develop a student success strategy. Regardless of whether a referral has or has not
been made, you are ultimately responsible for tracking your own progress in this course. If you would
like to meet with Jesse regarding any academic struggles you are experiencing, please contact the
Academic Advising and Learning Center at 503-838-8428