BA 211 – Financial Accounting Summer 2014 INSTRUCTOR: Judy Beebe Office: West House, Room 102 503-838-8799 firstname.lastname@example.org www.wou.edu/~beebej Office Hours: 9:40 to 11:00 Monday through Thursday 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 (11 @ 10) Mid-term #1 Mid-term #2 Final Exam 42 110 100 50 60 points points points points points Total Required Points 362 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 Page 2 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. Several exercises will be done in class as a review of the chapter. These do not need to be turned in; they are for your review. Please be prepared by bringing your book each day. 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. Students in this class may be referred to the WOU Student Success Specialist (SSS) if the instructor determines their performance in the class is placing them at academic risk. The SSS will offer to work with referred students to address issues and develop a student success strategy. Irrespective of whether a referral has or has not been made, you are ultimately responsible for tracking your own progress in this course.