San Diego State University
Charles W. Lamden School of Accountancy
B. A. 625: Financial and Management Accounting
Fall 2014
Instructor: Jim Ledwith
Office: SSE 2429
Office Hours: Mondays from noon to 5:00 PM by appointment.
E-mail: jledwith88@gmail.com
Phone: (619) 990-2830
CLASS TIME AND LOCATION: Mondays from 9:00-11:40 am, in EBA 339
COURSE GOAL: Gain an understanding of financial and management accounting concepts for
decision making and control in profit-directed organizations. Terminology, concepts, frameworks,
and tools used to understand and analyze the financial consequences of business activities will be
stressed.
COURSE LEARNING OUTCOMES: At the end of this course, you should be able to:
1. Explain and illustrate information conveyed by financial statements and the linkages among
the four financial statements.
2. Analyze and record business transactions and their associated effects on the financial
statements
3. Analyze financial statements using financial analysis tools and techniques.
4. Use financial and nonfinancial information to make organizational control decisions and to
evaluate organizational and management performance.
5. Anticipate how using financial and nonfinancial information for control and performance
evaluation affects employees’ incentives and actions.
COURSE MATERIALS (required text, websites, cases):
Financial a & Managerial Accounting for Decision Makers, 2nd. Edition, by Dyckman,
Magee, Pfeiffer, Hartgraves & Morse, Cambridge Business Publishers, 2015
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Various Websites posted to Blackboard (Bb) such as PCAOB Standards, AICPA
Professional Standards, SEC Releases, etc.
Various cases and other current information will be filed on Blackboard (Bb).
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COURSE ACTIVITIES:
Attendance and participation by all members in class is expected and required. To accomplish the
learning outcomes, I have designed a variety of activities to help us accomplish the course goals
as well as enjoy our time together. You are part of an excellent learning community. I look forward
to our time together and anticipate some of you may return to be part of our professional
discussion in the not too distant future.
Case Preparation: Out of class, read, ponder, research and write up responses to each
assigned problem. Homework will be collected each week but not all homework will be
graded and included as part of your final grade.
Class Discussion: During class,it is important that you share with the class your insights
on how the topics and discussions relate to your work or career situations.
Examinations: The course includes three examinations. While they are not cumulative,
accounting is a process that continually builds on basic knowledge so understanding all
concepts presented will be necessary to succeed in all examinations.
NOTE: Any homework assignments, which are copied from or unusually similar to another person,
could result in charges of academic misconduct against all students involved. In addition, no credit
will be given for assignments turned in later than their assigned date.
GRADING:
Grades will be determined based on your relative performance on the following assignments:
Class Participation
Homework
Examination #1
Examination #2
Examination #3
Total
10
15
25
25
25
100
Grade ranges will be as follows: 90% and above is
the A range (A- and A); 80% and above is the B
range (B-, B and B+); 75% and above is the C
range (C and C+). Scores below 75% do not evidence graduate level work and will be dealt with on
a case-by-case basis.
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.
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CLASS PARTICIPATION IS IMPORTANT
As stated previously, participation in class is expected and required. Students’ participation grade
will be dependent upon thoughtful participation in class discussions. Participation is not based
merely on attendance. But students must be present in class to be able to participate, so
attendance is the starting point for earning participation. Please understand that I respect the fact
that you are adults and, by being in our graduate program, you are likely managing many
responsibilities simultaneously, including jobs, family, and your classes
Professional Conduct: Our time spent together this semester will provide us with a “laboratory” to
learn and practice conduct becoming a professional. We will learn how to engage in civil
conversations, even if we disagree. We will learn how to present ourselves in a manner that says
we understand due professional care…in our choice of language, and in our treatment of others.
Some key ingredients will include the values of integrity, honesty, respect, patience and
commitment, to name a few.
ACADEMIC MISCONDUCT (a reminder): Academic misconduct is defined as dishonesty in
academic work. Examples of academic misconduct include plagiarism, and the giving or receiving
of unauthorized aid in assigned work. Penalties for the first offense of academic misconduct range
from an F on the work in question, or an F for the course, to dismissal from SDSU. BE HONEST
IN YOUR WORK!!
And for our work together, cheating in any form will not be accepted or allowed. This class will
follow the university policy in regard to cheating or plagiarism. If you have any doubts as to
what constitutes such behavior, I have reproduced the definitions below. Please see me with any
questions, BEFORE you submit an assignment.
Cheating or plagiarism in connection with an academic program at a campus.1
a) Examples of cheating include unauthorized sharing of answers during an exam, use of
unauthorized notes or study materials during an exam, altering an exam and resubmitting it
for regrading, having another student take an exam for you or submit assignments in your
name, participating in unauthorized collaboration on coursework to be graded, providing
false data for a research paper, or creating/citing false or fictitious references for a term
paper. (Submitting the same paper for multiple classes may also be considered cheating if
not authorized by the instructors involved).
b) Examples of plagiarism include any attempt to take credit for work that is not your own, such
as using direct quotes from an author without using quotation marks or indentation in a
paper, paraphrasing work that is not your own without giving credit to the original source of
the idea, or failing to properly cite all sources in the body of your work.
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Plagiarism: The following is taken directly from SDSU’s Code Section 41301:
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