BA 211 – Financial Accounting
Summer 2014
INSTRUCTOR: Judy Beebe
Office:
West House, Room 102
503-838-8799
beebej@wou.edu
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.