ACCT 505- 084/184/V84 Accounting Analysis for Decision Making
Course Syllabus – Fall 2022
Class time and location: Tuesday & Thursday 10:00 ~ 11:50 am, COBB 121;
live streaming through Zoom (meeting ID 954 5621 5242) and video
recordings on MediaSite will be available.
Instructor: Dr. Jinyoung P. Wynn, CPA (inactive)
Office: COBB 311
Phone: (318) 257-3984
Email: jwynn@latech.edu
Virtual office hours:
Tuesday 8:30 am ~ 10:00 am & 11:50 am ~ 12:20 pm (Zoom ID 923 0208 4453);
Wednesday 8:30 am ~ 3:00 pm (Zoom ID 960 1404 9786);
Thursday 9:00 am ~ 10:00 am & 11:50 am ~ 12:20 pm (Zoom ID 923 0208 4453); or
by appointment
Course objective: This course seeks to develop your ability to prepare and interpret decision-useful
financial and managerial accounting information. You will learn (i) basic concepts and techniques to
prepare financial statements and to generate managerial accounting information, and (ii) how to
interpret financial and managerial accounting information for decision-making needs.
Textbook: Financial & Managerial Accounting for MBAs, Easton, Halsey, and McAnally, 6th edition,
Cambridge Business Publishers, 2020. ISBN: 978-1-61853-359-3.
Course webpages:
(i) Syllabus modifications, announcements, lecture notes and videos, grade information, and
supplemental information will be posted on the Moodle page for this course. For all Moodle
questions/problems, go to the Computing Center Help Desk at https://helpdesk.latech.edu/,
helpdesk@latech.edu, or 318-257-5300.
(ii) For homework assignments and exams, go to https://mybusinesscourse.com?code=1073-20022900.
Grading: Your performance in ACCT 505 will be evaluated as shown below:
Points Grading Scale
A = 100 – 90%
Homework
130 B = 89 – 80%
Project
170 C = 79 – 70%
3 Exams (150 each)
450 D = 69 – 60%
Total
750 F = Below 60%
Homework (130 points, 10 points each): Fifteen homework assignments will be given. Only top 13
scores will count for a total of 130 points; the lowest two scores will be dropped. The homework
should be submitted online using the following webpage that access code comes with the purchase of
textbook: https://mybusinesscourse.com?code=1073-2002-2900. Homework assignments are due by
11:59 pm on the date indicated on the syllabus. Unlimited attempts are allowed, but late submission
will not be allowed.
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Project (170 points): Each student will complete a project of a case analysis. The project description
is on Moodle. A project involves the analysis of the financial statements of two companies in the
same industry. You are required to submit the following two reports through Moodle: (i) a progress
report and (ii) a final report. The use of Microsoft Excel is required for calculation of financial ratios.
Please refer to the guidance on project posted on Moodle for the details. The points will be
distributed as follows:
Progress report
40 points (10 points off for each day late)
Final report
130 points (20 points off for each day late)
Examinations: The exams will be open book and notes. Calculators may be financial or scientific
calculators. Only in the case of a well-documented emergency or university-sponsored activity will
an exam be rescheduled. You must get the instructor’s prior approval.
Academic Integrity: Ethics are very important in accounting, in the world of business, and in
education. The instructor will assume, unless there is evidence to the contrary, that you are an ethical
student. In accordance with the Academic Honor Code, students pledge the following the Honor
Code Statement: “Being a student of higher standards, I pledge to embody the principles of academic
integrity.” Please go to the following webpage for details, https://www.latech.edu/currentstudents/student-advancement-affairs/student-conduct-integrity/.
Special Needs and Disabilities: Students needing testing or classroom accommodations based on a
disability are encouraged to discuss those needs with me as soon as possible. I will accommodate
students’ special needs to the best of my abilities when notified in advance. Qualified students
needing testing or classroom accommodations based on a disability should make their requests to me
at the beginning of the quarter in office hours or by appointment. Note: Prior to receiving disability
accommodations, verification of eligibility from the Testing and Disability Services Office is needed.
Disability information is confidential. Information for Testing and Disability Services may be obtained
in Wyly Tower 318, or https://www.latech.edu/current-students/student-advancementaffairs/disability-services/ for assistance.
Attendance (Per the University Catalog): Upon registration, students accept the responsibility to
attend regularly and punctually all classes in which they are enrolled. Failure to do so may jeopardize
a student’s scholastic standing and may lead to suspension from the College or University. As
University policy, a course instructor may recommend to the student’s academic dean that a freshman
or sophomore student be withdrawn from the rolls of the class if the student amasses excessive
unexcused absences (more than 10% of total class time). The student is responsible for making
arrangements satisfactory to the instructor regarding absences including prior notification of planned
absences, providing documentation if needed, and making up of examinations and work as required.
For other emergency absences, the student shall submit excuses for class absences to the appropriate
instructor within three class days following the student’s return to his/her respective class. For classes
which meet once a week, the excuse shall be presented no later than one calendar week following the
student’s return. The Registrar’s Office does not issue excuses.
According to University Policy 2206 that permanent attendance records must be kept for each class, the
instructor will keep attendance records based on usage reports on Zoom and/or Moodle and a
response to an email regarding attendance. Physical presence in classroom is not required.
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In Case of Disaster/Emergency Notification System: In the event that a disaster or other emergency
results in campus closure, the course will continue via Moodle. All Louisiana Tech students are
strongly encouraged to enroll and update their contact information in the Emergency Notification
System. It takes just a few seconds to ensure you’re able to receive important text and voice alerts in
the event of a campus emergency. For more information visit https://www.latech.edu/currentstudents/student-advancement-affairs/university-police/emergency-notification-system/.
Non-Discrimination Policy: Louisiana Tech University adheres to the equal opportunity provisions
of federal and civil rights laws, and does not discriminate on the basis of race, color, national origin,
religion, age, sex, sexual orientation, marital status, or disability. Persons with concerns may contact
the Louisiana Tech University Title IX Coordinator, Ms. Mortissa Harvey (Wyly Tower Room 1536;
Phone: 318-257-5911; mharvey@latech.edu) or the Louisiana Tech University Section 504 Coordinator,
Ms. Annie Jantz (Keeny Hall Room 305; Phone: 318-257-2445; ajantz@latech.edu).
COVID-19 related information:
i. Students can access COVID-19-related information at Louisiana Tech’s website:
https://www.latech.edu/coronavirus/.
ii. Students testing positive for COVID-19 report directly to the faculty in order to arrange
classroom absence arrangements. Course progress/arrangements should be consistent with
stated absence policy (real-time virtual participation or opportunity for make-up at a later date
should be indicated). Short-term COVID-19 arrangements are not disability accommodations.
iii. All absences related to COVID-19 will be handled in accordance with the attendance policy
listed herein.
Counseling Services: Information and contact numbers and sites for Louisiana Tech Counseling
Services are located at: https://www.latech.edu/current-students/student-advancementaffairs/counseling-services/.
*** Please note the following information:
(i) When technology issues such as power outage or internet disconnection arise, do not panic. Just
contact me via email whenever possible. We will work them out.
(ii) I will communicate with you via email and Moodle and continue to post lecture recordings on
Mediasite when I am ill or need to self-quarantine. Plan B will be announced via email and
Moodle when it is impossible for me to post lecture recordings for an emergency reason.
(iii) Students who miss face-to-face class for COVID-19 related reasons, and have followed University
protocol, will have access to course materials and grade opportunities while away from face-toface class, or makeup opportunities when able to return to class.
(iv) Please feel free to contact me for any concerns and questions.
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ACCT 505 Course Schedule
Date
Topic
M=Mini Exercise; E=Exercise; P=Problem
Assignment
Sep 8 (Thr)
Modules 1 & 2: Introduction to Financial Accounting
Module 3: Transactions, Adjustments, & F/S
Sep 13 (Tue) Module 3: Transactions, Adjustments, & F/S
Module 5: Revenue, Receivables, & Operating Expenses
* Due date for choosing two companies for project
Sep 15 (Thr) Module 6: Inventories, Accounts Payable, & LT Assets
Sep 20 (Tue) Module 6: Inventories, Accounts Payable, & LT Assets
Module 7: Current & Long-Term Liabilities
Sep 22 (Thr) Module 7: Current & Long-Term Liabilities
Sep 27 (Tue)
Sep 29 (Thr)
Oct 4 (Tue)
Oct 6 (Thr)
Exam I: Modules 3, 5, 6, & 7
Module 10: Leases, Pensions, & Income Taxes
Module 8: Stock Transactions, Dividends, & EPS
Module 9: Intercorporate Investments
HW#1 E3-42, E5-33, E5-42
HW#2 M6-20, E6-23
HW#3 E6-30, E6-35
HW#4 M7-13, E7-27, E7-34
Due by Sep 25 (Sunday)
HW#5 M10-15, M10-23
HW#6 E8-44, E8-48
* Due date for progress report
Oct 11 (Tue) Module 11: Cash Flows
HW#7
Module 4: Analyzing and Interpreting Financial Statements
Oct 13 (Thr) Module 4: Analyzing and Interpreting Financial Statements
HW#8
Module 15: Cost Behavior, Activity Analysis, & Cost Estimation
Oct 18 (Tue) Exam II: Modules 10, 8, 9, & 11
Oct 20 (Thr) Module 18: Job & Process Costing
HW#9
Oct 25 (Tue) Modules 18 & 19: Process & Activity-Based Costing
HW#10
Oct 27 (Thr) Module 16: CVP Analysis & Planning
HW#11
Nov 1 (Tue) Module 23: Standard Costs & Performance Reports
HW#12
Nov 3 (Thr)
Nov 8 (Tue)
* Due date for final report
Module 23: Standard Costs & Performance Reports
Module 17: Relevant Costs and Benefits for Decision Making
Module 17: Relevant Costs and Benefits for Decision Making
M9-17, E9-27
E11-31, E11-38
M15-11, E15-15
M18-14, M18-15, M18-16
E18-21, E18-31, E19-21
E16-23, E16-24
HW#13 E23-26, E23-29
HW#14 P23-31
HW#15 E17-24, E17-26
Nov 10 (Thr) Final Exam: Modules 15, 18, 19, 16, 23, & 17

Course schedule is subject to change at instructor’s discretion.
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