MGMT E-1000 Harvard University Extension School
Financial Accounting Principles Fall 2015
Instructor: Peter Pavlina: ppavlina@g.harvard.edu
Class Meeting Time: Thursday, 5:30-7:30 PM Eastern Time
Classroom: Sever Hall Room113
Recorded Lectures: Available on the course website, on the Virtual Classroom link in the left navigation bar,within 24 hours after the class is over
Course Web Site: Please refer to the Canvas course website (https://canvas.harvard.edu/courses/4482 ) for further details about the course. Note that you will be asked to use your Harvard Login ID and password for access.
Teaching Assistants/Sections (all section times are Eastern Time Zone ):
Kanwar Singh (students with last names starting with A-G): kanwar_singh@g.harvard.edu
; section meeting time, Sunday 8:00-10:00 p.m.
Jordana Truboff (students with last names starting with H-O): jordanatruboff@fas.harvard.edu; section meeting time, Tuesday 7:00-9:00 p.m.
Colin Codner (students with last names starting with P-Z): ccodner@fas.harvard.edu
;
section meeting time, Monday 8:00-10:00 p.m.
Susan Goldstein: goldstein@dcemail.harvard.edu; Canvas and Connect contact, no sections
All sections will take place online through the web conference platform, Big Blue Button. Attend by clicking on the link in the email you receive before every section meeting or by clicking on
“
Conferences
” in the left navigation panel of the Canvas site and then clicking the “join” button in the middle of the page.
Recorded Sections: Available on the course website four-five hours after the section concludes. Access the recordings by clicking on “Conferences” in the left navigation panel of the Canvas site.
Please contact TAs for any questions regarding homework, quizzes, exams, and other course related matters. Please contact Susan Goldstein for any technical questions related to Canvas, Connect, or Big
Blue Button. In the event Susan is unable to respond or solve Connect questions, please contact Connect
(McGraw Hill) directly. See Canvas for more details.
Textbook: Online version through Connect, published by McGraw Hill Financial Accounting, 8 th edition, by Libby, Libby, and Short. Note that purchase of the hard copy textbook is optional. Connect access comes with an online textbook. See Canvas for further details.

Homework, Quizzes, and Exams: These will be submitted through the textbook web portal, Connect.
Connect can only be accessed through Canvas. See Canvas for more details. To ensure you receive proper credit for your homework, quizzes, and exams, please be sure to be consistent with the spelling of your name across Harvard Extension School, Canvas, and Connect. Note we do not grant due date time extensions for homework since we drop 3 of the 13 homework assignments. Additionally you may have unlimited attempts to receive 100% on homework assignments. Further, we do not grant due date time extensions for quizzes or exams. Note the homework, quizzes, and exams are open book, open notes, are not proctored, and calculators are allowed. Plenty of Practice Problems are available in Connect and we encourage students to use them.
Discussion Board: Students are able to post chapter related questions on the Discussion Board through
Canvas. These questions will be answered by the course TAs and are able to be viewed by all students.
Harvard Extension School: Course adds/drops, and late Final Exam requests, are managed by Harvard
Extension Office (See http://www.extension.harvard.edu/ ). Be sure your email address is up to date with the school since that is the email address we use to communicate to students.
Course Objectives: The objective of this course is to provide an understanding of the four key financial statements (balance sheet, income statement, statement of shareholders equity, and statement of cash flows) used in business, how they are created via the trial balance, double-entry bookkeeping, transaction analysis, Generally Accepted Accounting Principles, and other topics relevant to shareholders, managers, creditors, and potential investors.
Course Requirements:
Exams:
Exam questions will cover lecture materials, homework, and textbook readings. The two exams and three quizzes (like the homework) for this course will be administered online through Connect and therefore can be taken from any location. See the Class Calendar below for more details.
Readings:
The reading assignments and assigned homework problems are all from the course textbook. All students are expected to prepare for class lectures by reading the assigned textbook chapters before class and reviewing the chapter slides. The slides can be found on Canvas. It is also encouraged that students perform some of the additional exercises and problems at the end of each chapter for reinforcement.
Solutions for these are on Canvas.
Grading:
The final semester grade will based on the following:
40% final exam
30% midterm exam
25% homework (we will count 10 of the 13 homework assignments)
5% quizzes

(If you are unable to take the midterm for any reason, your final course grade will be automatically reweighted to 30% homework and quizzes, and 70% final exam.)
The grading methodology will be determined at the end of the semester. We will look at the class performance and determine the cut-off for the various grades after the final exam.

3
4
5
1
2
Class # Date Topics
6
7
8
9
10
11
12
9/3/15
9/10/15
9/17/15
9/24/15
10/1/15
10/8/15
10/15/15
10/22/15
10/29/15
11/5/15
11/12/15
11/19/15
Introduction
Balance Sheet
Income Statement
Quiz #1 (Chapters 1-3):
Quiz window is open from 9/23 at
12:01 AM until 9/27 at 11:59 PM. Quiz has a 90 minute time limit.
Adjustments, Trial Balance
Disclosure, Notes
Trial Balance Exercise
Trial Balance Exercise
Midterm Review Session
Midterm Exam (Chapters 1-5):
Midterm Exam window is open 48 hours (from 10/14 at 12:01 AM until
10/15 at 11:59 PM). Exam has a three hour time limit.
Sales, Receivables
Cost of Goods Sold, Inventories
4
5
6
7
No Class held
Property, Plant & Equipment;
Intangibles
Quiz #2 (Chapters 6-8):
Quiz window is open from 11/4 at
12:01 AM until 11/8 at 11:59 PM.
Quiz has a 90 minute time limit.
Liabilities
Bonds
8
9
10
Stockholder’s Equity
Cash Flow Statement
Assigned
Chapters*
1
2
3
Assigned Homework
ALL EXAM, QUIZ, AND HOMEWORK DUE DATE
TIMES ARE EASTERN TIME
Chapter 1 Problems: P1-1, P1-2, P1-3
Due date: 9/16 at 11:59 PM
Chapter 2 Problems: M2-4, M2-7, M2-12, P2-1,
P2-2, P2-3
Due date: 9/16 at 11:59 PM
Chapter 3 problems: M3-1, M3-11, E3-2, P3-2,
P3-4, P3-5
Due date: 9/23 at 11:59 PM
11
12
Chapter 4 problems: M4-3, P4-1, P4-3, P4-6
Due date: 9/30 at 11:59 PM
Chapter 5 problems: E5-7, E5-13, E5-19, P5-4,
P5-6
Due date: 10/7 at 11:59 PM
Chapter 6 problems: E6-9, E6-10, P6-3
Chapter 7 problems: M7-3, M7-5, E7-13, E7-
17, P7-2
Due date (ch 6-7): 10/28 at 11:59 PM
Chapter 8 problems: M8-4, M8-5, M8-8, P8-3,
P8-4, P8-6, P8-10
Due date: 11/4 at 11:59 PM
Chapter 9 problems: M9-7, M9-8, E9-2, E9-17,
P9-2, P9-11, P9-12
Chapter 10 Problems: M10-2, M10-11, P10-6,
P10-9
Due date (ch 9-10): 11/11 at 11:59 PM
Chapter 11 Problems: M11-3, M11-6, M11-9,
P11-3, P11-5, P11-8
Due date: 11/18 at 11:59 PM
Chapter 12 Problems: E12-1, E12-7, E12-9,
P12-1
Due date: 12/2 at 11:59 PM

13 12/3/15
11/26/15-
12/1/15
Analyzing Financial Statements 13 Chapter 13 Problems: M13-2, M13-9, M13-10,
P13-5
Due date: 12/9 at 11:59 PM
No Class or Sections– Thanksgiving
Break
Quiz #3 (Chapters 9-11):
Quiz window is open from 12/2 at
12:01 AM until 12/6 at 11:59 PM. Quiz has a 90 minute limit.
Final Exam Review 14 12/10/15
15 12/17/15 Final Exam (Chapters 6-13)
Final Exam window is open 48 hours
(from 12/16 at 12:01 AM until 12/17 at
11:59 PM). Exam has a three hour time limit.
No Class held