ACCT 222
Survey of Accounting
Fall 2013
Instructor:
Mariah Lynch, MBA, Macc
Office:
BA 327
Office
Hours:
MW 10:00-12:00 and 12:30-2:00
TH By appointment
Phone:
777-6202
E-mail:
mariah.lynch@moore.sc.edu
Text:
Accounting, What the Numbers Mean, Marshall, McManus,
Viele, McGraw Hill publishers.
Calculators:
Only simple four function calculators or financial calculators
may be used for exams with no exceptions. NO graphing
calculators or cell phones will be allowed. Accounting
exams are difficult enough, please don’t forget to bring a
calculator to each class but particularly to an exam.
Objective:
To understand the fundamentals of US Individual Tax policy
and reporting; how public companies compile and report
financial information and how users interpret this information
for decision making; how managers use financial information
in business making. This class is an overview meant for
students who are business minors and will not count towards
a business major.
Learning
Outcomes:
Upon completion of this course, a student should be able to:
 Demonstrate a basic understanding of the individual tax
code and the filing requirements
 Demonstrate a basic understanding of Financial
accounting
 Demonstrate ability to build the Financial Statements
 Demonstrate ability to analyze Financial Statements
 Demonstrate understanding of Cost Accounting
Concepts as they relate to Business Decision Making
Attendance: There is a very strong correlation between attendance and
performance in this class. It is your responsibility to attend each class! If you
should miss a class, it is also your responsibility to get notes, handouts etc. from
the class meeting; I will not provide examples and handouts except for the days
they are covered in class. I strongly encourage you to attend.
Cell Phones:
During exams all cell phones must be OFF and out of sight;
failure to adhere to this will result in a zero on the exam.
Additionally, texting during class is not acceptable.
Homework:
There is also an extremely strong relationship between
homework completion and grades in this class. I have
provided you with a list of problems we will do together in
class as well as problems I feel will help you prepare for the
exams. Solutions to all book problems will be on
Blackboard and my expectation is that you will have at least
attempted all the assigned problems BEFORE coming to
class each day.
Blackboard:
I will provide important information and course materials to
you through Blackboard. It is your responsibility to check the
e-mail address that Blackboard has for you and change it if it
is not your preferred e-mail address.
Class Notes:
You are responsible for taking notes during class and getting
notes from another student if you miss class; additionally, I
will post examples for each chapter, often multiple examples
for each chapter, on Blackboard which we do together in
class. It is your responsibility to print these examples and
bring them to each class. I will not supply copies and will not
provide solutions to these examples except in class on the
day it is covered. These examples have proven very helpful
in the past and often mirror the concepts on the exams and
in a few cases cover topics NOT covered in the text.
Tests:
There will two exams and a final (cumulative) exam. The
exam dates are noted on the schedule and you will have the
duration of 1 class period to take the first 2 exams and 2
hours to take the final exam. Any material covered in class
is fair game (see aforementioned note that examples may
cover material not in the text).
Make-ups:
There are not specific provisions for missing an exam; it is
expected that you take the exam on the scheduled day with
your class. However, if circumstances arise that prevent you
from taking the exam at the specified time it is your
responsibility to let me know prior to the start of the exam
that you have experienced an emergency and then
documentation is required. Failure to meet these
requirements will result in a zero for the exam. Should you
have a true emergency, which is documented, and miss an
exam, the final exam grade will count twice.
Grading:
Your grade for the course will be computed as follows:
Test One
30%
Test Two
30%
Cumulative Final Exam
30%
Quizzes
10%
*Lowest quiz score will be dropped*
Grading
Scale:
The grading scale will be:
A
B+
B
C+
C
D
F
89.5-100
86.5-89.49
79.5-86.49
76.5-79.49
69.5-76.49
59.5-69.49
Below 59.5
The grading scale is set by the School of Accounting and I will not
be able to make any changes in it. There can be no deviation from
the grading scale. For example, a student with a weighted average
of 69.50 would receive a C, and a student with a weighted average
score of 69.49 would receive a D.
The School of Accounting does not award a grade of D+. Any
business major scoring a D or an F must retake the course.
Please do not ask about extra credit; any potential extra credit will
be offered throughout the semester, usually only in class if at all, so
please do the work during the semester that ensures the grade you
want. Requests for extra credit after the class is over will not be
considered.
Students with
Disabilities:
If you have a documented disability for which you need special
arrangements, please contact Disability Services, located in
LeConte College, Room 112, Phone 777-6142.
Disabled students needing extra time during tests must give me
documentation at the beginning of the semester. To be given extra
time, a student must take the test through disability services and
must take it no later than the rest of the class. Extra time cannot be
given to any student in the full class with the other students.
Please make your appointments with disability services following
their rules.
Academic
Dishonesty:
All forms of academic dishonesty including, but not limited to, the
following will call for strict discipline.
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Giving or receiving unauthorized assistance, or attempting to give or
receive such assistance, in connection with the performance of any
academic work.
Unauthorized use of materials or information of any type or the
unauthorized use of any electronic or mechanical device in connection
with the completion of any academic work.
Access to the contents of any test or examination or the purchase,
sale, or theft of any test or examination prior to its administration.
Unauthorized use of another person's work without proper
acknowledgement of source.
Intentional misrepresentation by word or action of any situation of fact,
or intentional omission of material fact, so as to mislead any person in
connection with any academic work (including, without limitation, the
scheduling, completion, performance, or submission of any such work).
Offering or giving any favor or thing of value for the purpose of
influencing improperly a grade or other evaluation of a student in an
academic program.
Conduct intended to interfere with an instructor's ability to evaluate
accurately a student's competency or performance in an academic
program.
New University Policy requires that any suspected violations be reported
to Office of Academic Integrity which will then impose disciplinary actions.