ACCOUNTING 201 – SYLLABUS
UNIVERSITY OF HAWAI‘I AT MĀNOA
Fall 2015
Instructor:
C.M. Ka‘iama
Office: BusAd A413a
E-mail:
ckaiama@hawaii.edu
Telephone: 956-7300
Office Hours: Wednesdays: 12:30 – 3:00, by appointment.
Email Monday – Friday; 8:00 am – 5 pm
Tutoring available in September, details to be announced later in class.
COURSE SCHEDULE
Lecture Section 01 meets Tuesdays & Thursdays from 9:00 to 10:15 AM in Crawford 115
Lecture Section 02 meets Tuesdays & Thursdays from 10:30 to 11:45 AM in Crawford 115
Lecture Section 05 meets Tuesdays & Thursdays from 12:00 to 1:15 PM in Crawford 115
COURSE MATERIALS
Required Textbook: Horngren’s Financial & Managerial Accounting. The Financial Chapters.
Fifth Edition. Miller-Nobles, Mattison, Matsumura. Digital copy also
available as an “ebook.”
Required Homework Software: Pearson MyLab/MyAccountingLab on-line homework:
http://pearsonmylab.com/. Includes power points and other resources.
COURSE DESCRIPTION
Sophomore standing (at least 25 credits) is a prerequisite for enrolling in this course.
This course is an introduction to the complex world of financial accounting. Students will be
studying the business language used to report financial information about an entity to its present
and potential investors, creditors and other interested parties. Technical, conceptual and
international accounting issues will be discussed. Students should gain a basic understanding of
reporting financial transactions through a complete study of a manual bookkeeping system in
comparison to a fully, automated computerized system. Specific course objectives are outlined
on Shidler SOA website under Accounting 201.
ATTENDANCE
Students are required to attend the lecture section that they are enrolled in. Exams are comprised
of material covered in lecture AND from the textbook. As a student enrolled in Accounting 201,
you are responsible for all sources of information. Since important announcements are made at
the beginning of class, it is a good idea to be on time. If you have to miss class, it is highly
recommended that you secure notes from a fellow student. The professor is happy to go over
areas with you, individually, that you may have questions about if you missed class for a good
1
reason. Please turn off cell phones at the beginning of class. In case of a bomb scare, fire or
other campus emergency, class will meet in the “quad.” This is the grassy area between George,
Crawford and Gartley Halls.
DROPS AND INCOMPLETES
August 31 is the last day to drop this course without the instructor’s consent and will not earn a
grade of “W”. Since this course is considered within the Arts and Sciences offerings, students
have until October 23 to petition for a restricted withdrawal with a grade of “W” but only for
“serious extenuating circumstances beyond their control.” Such circumstances will have to be
substantiated. As this form requires the professor’s signature, it is wise to plan ahead to secure
it. Grades of Incomplete (I) will only be assigned to a student with a grade of “C” or above that
was physically unable to complete a small fraction of the course.
GRADING
Each student’s course grade will be determined by the total number of points earned during the
semester. Points are as follows:
Examination I
Final Examination
Homework, Assignments, In-class work
100 points
120 points
180 points
Total
400 points
The following is a distribution of the points necessary to earn a certain letter grade:
400 – 385______________________A+
384 – 373
A
372 – 360
A359 – 346______________________B+
345 – 333
B
332 – 320
B319 – 306______________________C+
305 – 293
C (required grade for admission to Shidler)
292 – 280
C279 – 266______________________D+
265 – 253
D
252 – 240
D239 F
The instructor reserves the right to change this grading curve according to class performance.
However, if a change does occur, required points for designated letter grades will never
EXCEED the distribution outlined above. From review of historical class performance,
approximately 10 % of the class will receive A’s, the next highest 15% will receive B’s, 50%
2
will receive C’s, 15% will receive D’s and the lowest 10% will receive F’s. Currently for
admission to Shidler College of Business, a grade of C or better is required in this class.
EXAMINATIONS
Examinations will be made up of a series of multiple choice, matching and work problems. They
are closed books, closed notes. No make-ups will be allowed without PRIOR written approval
by the instructor and/or written verification of an emergency. If you know you will be missing
an exam due to extenuating circumstances (e.g. athletic team travel), be sure to notify the
instructor BEFORE the exam is administered. In such cases, the instructor reserves the right to
decide if a make-up will be allowed and whether or not to deduct points as deemed appropriate.
Examination procedures require that you have a picture ID available to show proctors. You will
be provided a simple calculator. You must use this calculator. Do not wear hats or caps or use
ear phones during an exam. Not following these instructions or the instructions printed on your
examination will result in a loss of points. For administrative purposes, all exam booklets along
with the answer keys are to be handed in, whether taking the exam or reviewing results later, NO
EXAMS ARE EVER REMOVED FROM THE CLASSROOM. Doing so will result in the
student receiving an “F” for the course. Please keep in mind that according to CBA policy
FINAL EXAMS CANNOT BE RESCHEDULED.
Final Exam sect. 01 that meets at 9:00 – Final is Tuesday, Dec. 15 at 9:45 – 11:45 am
Final Exam sect. 02 that meets at 10:30 – Final is Thursday, Dec. 17 at 9:45 – 11:45 am
Final Exam sect. 05 that meets at 12:00 – Final is Tuesday, Dec. 15 at 12:00 – 2:00 pm
All Final exams will be proctored in Crawford 115.
HOMEWORK, ASSIGNMENTS, In-CLASS WORK
Homework (Fourteen sets at 5 points each)
Assignments (1 & 2) as outlined below (15 points each)
In-Class Exercises, quizzes, etc. (various point amounts each)
Total
70
30
80
180 points
Homework: We will be using the computerized version called: “MyAccountingLab” which
comes with your textbook for homework. How to set up and use the accounting software will be
explained in either the first or second day of class. Instructions for your section are also included
in the “resources” section of Laulima for this class. The accompanying text website is also
available for additional resources, a less expensive text option, practice exercises and quizzes,
and other resources for you to access. Please attempt to get registered immediately, so that
homework will be easier to complete when it comes due. Late homework will be accepted but
graded at a lower rate (3 points instead of 5). These exercises are also found at the end of each
chapter in your textbook, and are listed on page 6 of this syllabus.
To register: go to www.pearsonmylabandmastering.com.
2. In Register section on the right click on “student”
3. Read instructions and click “OK! Register Now”
4. Enter Course ID: section 01, 02 or 05
5. Either “Create” a new Pearson username and password, or, if you already are
registered for another Pearson product, sign in with that username and password.
3
6. Click “Access Code” if you purchased a package with an access code from the
bookstore, OR purchase the instant access by clicking on the purchase options under the
“Use a Credit Card or PayPal” section.
Assignment # 1 – due September 27, 2015, at 11pm. Worth 15 points.
Complete comprehensive problem P 4-31A requirements 1-7 (omit 8) at the end of chapter 4 in
your textbook. Email your complete typed-out answers to me. Do NOT use MyAccountingLab
for this assignment. Be sure to include “Accounting 201 Assignment 1 – section (and your
lecture section number here)” in the subject line of your email and also have your complete
name at the top of the solution that you attach. Solutions should not include the problem
narrative – answers only please! Suggestion: begin working on this immediately after you have
finished reading chapter 4, September 22.
Assignment # 2 – due November 1, 2015, at 11pm. Worth 15 points.
Complete Decision Case 8-1 at the end of chapter 8 in your textbook. Email your complete
typed-out answers to me. Do NOT use MyAccountingLab for this assignment. Be sure to
include “Accounting 201 Assignment 1 – section (and your lecture section number here)” in the
subject line of your email and also have your complete name at the top of the solution that you
attach. Solutions should not include the problem narrative – answers only please! Suggestion:
begin working on this immediately after you have finished reading chapter 8, October 22.
.
In-Class Problems –
Various exercises will be handed out randomly throughout the semester, to practice concepts
learned. You may be instructed to work in teams or alone. Correct answers will earn points.
Random quizzes may also be administered.
WEBCT CONNECTION
This syllabus and supplemental resources will be posted online at your MYUH account. This
site will be used to upload pertinent materials. Once in MYUH class domain, click on “Laulima”
then Active Site: “Accounting 201”, then on “Resources”. In order to log in initially, you must
use your UH username and password. You will be notified either in class or via email of
anything that has been added to this website that you may need for class.
DISABILITY
If you require assistance or special accommodations in class, please contact the Kokua Program
located in Liliuokalani Student Services Center room 13. Their number is 956-7511.
4
ACADEMIC HONESTY
The UH Student Code of Conduct is available on line at:
http://www.hawaii.edu/student/conduct. It is assumed that you have accessed this information
and concur with the expectations set forth. Keep in mind specifically:
“Because UHM is an academic community with high professional standards, its
teaching, research, and service purposes are seriously disrupted and subverted by
academic dishonesty. Such dishonesty includes cheating and plagiarism….
Ignorance of these definitions will not provide an excuse for acts of academic
dishonesty.”
Cheating includes but is not limited to giving or receiving unauthorized assistance during
an examination; obtaining unauthorized information about an examination before it is given;
submitting another’s work as one’s own; using prohibited sources of information during an
examination; fabricating or falsifying data in experiments and other research; altering the record
of any grade; altering answers after an examination has been submitted; falsifying any official
University record; or misrepresentation of facts in order to obtain exemptions from course
requirements.
Plagiarism includes but is not limited to submitting, in fulfillment of an academic
requirement, any work that has been copied in whole or in part from another individual’s work
without attributing that borrowed portion to the individual; neglecting to identify as a quotation
another’s idea and particular phrasing that was not assimilated into the student’s language and
style or paraphrasing a passage so that the reader is misled as to the source; submitting the same
written or oral or artistic material in more than one course without obtaining authorization from
the instructors involved; or “drylabbing” which includes obtaining and using experimental data
and laboratory write-ups from other sections of a course or from previous terms.
Classroom Behavior: Both students and faculty have a responsibility for maintaining an
appropriate learning environment. Students who fail to adhere to behavioral standards may be
subject to discipline. Faculty must treat students with understanding, dignity and respect, to
guide classroom discussion and to set reasonable limits on the manner in which students express
opinions.
5
TENTATIVE LECTURE SCHEDULE
** ALL CHAPTERS SHOULD BE READ BEFORE COMING TO CLASS ASSIGNED
BELOW. (E.G. You should have read the entire chapter 1 before you come to class on August
27)
Aug
25
27
Orientation, Chapter 1 – Accounting and the Business Environment
Chapter 1
Sept
1
3
8
10
15
17
22
24
29
Chapter 2 – Recording Business Transactions
Chapter 2
Chapter 2
Chapter 3 – The Adjusting Process (omit Appendix 3A)
Chapter 3
Chapter 4 – Completing the Accounting Cycle
Chapter 4
Chapter 5 – Merchandising Operations
Chapter 5
Oct
1
6
8
13
15
20
22
27
29
Chapter 5 – and Appendix 5A
Chapter 6 – Merchandise Inventory
Chapter 6 – and Appendix 6A
Chapter 7 – Internal Control and Cash (omit Petty Cash)
Catch up and review for Exam I
Examination I (chapters 1-6)
Chapter 8 – Receivables
Chapter 8
Chapter 9 – Plant Assets, Natural Resources, and Intangibles (omit Appendix 9A)
Nov
5
10
12
17
19
24
Chapter 9
Chapter 10 - Investments
Chapter 10
Chapter 11 – Current Liabilities and Payroll (omit Payroll)
Chapter 12 – Long-Term Liabilities
Chapter 12 – and Appendix 12A
Dec
1
3
8
10
Chapter 13 – Stockholders’ Equity
Chapter 13
Chapter 14 – The Statement of Cash Flows
Chapter 14 – omit Appendix 14 A and B; final review time permitting
Professor reserves the right to make reasonable changes as necessary to this syllabus throughout
the semester.
6
TENTATIVE ASSIGNMENT AND EXAMINATION SCHEDULE
All homework is due by 11 PM, Hawaiian Time, which is ON TIME through the
MyAccounting-Lab website. 8-) Late homework will receive only partial credit.
Aug
30
Chapter 1: S 1-1, 5, 6, 8, 10, 11. E 1-18, 19, 31, 32, 33
Sept
13
Chapter 2: S 2-1, 2, 3, 6, 8. E 2-10, 12, 18, 19, 23
Sept
20
Chapter 3: S 3-1, 3, 4, 5. E 3-19, 21, 24, 29. P 3-35A
Sept
27
Chapter 4: S 4-1, 2, 3, 4, 7, 8, 9, 10, 11. E 4-18, 21
Assignment #1: P 4-31 A (1-7, omit req. 8)
Oct
4
Oct
11
Chapter 6: E 6-16, 17, 21, E 6A-27
Oct
18
Chapter 7: E 7-12, 15, 18, 19, 20
Oct
20
Examination I (Chapters 1-7)
Nov
1
Chapter 8: E 8-14, 16, 17, 18, 20
Assignment #2: Decision Case 8-1
Nov
8
Chapter 9: S 9-2, 3, 4, 5, 7, 8
Nov
15
Chapter 10: E 10-8, 11, P 10-17A, P 10-18A
Nov
22
Chapter 11: S 11-1, 11, E 11-14, 15, 16
Nov
29
Chapter 12: S 12-7, 8, E 12-22, 12A-29
Dec
6
Dec
13
Chapter 5: E 5-15, 17, 19, E 5A-26, E 5A-27
Chapter 13: S 13-2, 16, E 13-17, 19
Chapter 14: S 14-2, 3, 4, 5
Final Examination (chapters 8 – 14)
For final exam schedule see page 3 in this syllabus.
7