CAL POLY STATE UNIVERSITY, SLO

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BUS 212 Financial Accounting for Nonbusiness Majors
office hrs Trailer 92- room 104
T Th 12:30-2:30
cmiller@calpoly.edu
Tad Miller
summer 2006
COURSE OBJECTIVE This course is designed to introduce the student to basic concepts of
financial accounting. The course covers the measurement, recording and use of financial
information in business decisions. Topics covered in this course include: a basic working
vocabulary, transaction and financial statement analysis, accounting theoretical concepts and the
underlying assumptions used in the accounting process. This course also is designed to
introduce the student to basic concepts of managerial accounting and to emphasize the role these
concepts have in decision-making.
TEXTBOOK AND SUPPLEMENTAL MATERIALS
you will need a calculator and text:
Accounting Information for Business Decisions, Cunningham, Nikolai & Bazley, Dryden Press
EXAMINATIONS & QUIZZES No tests will be handed out once the first person
completes their test and leaves the room. Three midterm exams and a final will be given
during the quarter. Exams require Scantron 882. All examinations will test lecture and reading
material. You are expected to take examinations at the appointed time.
HOMEWORK Assignments are due on the date scheduled for each chapter on the syllabus.
Solutions may be reviewed in class. Completion of assignments is essential to succeed in this
course. Reading and homework are expected to be completed prior to every class. A roll of a die
will determine which problem will be graded from each assignment. Students who have not
attempted the specified problem will be given a zero. I will drop your lowest homework score. I
assign homework to encourage students to stay current and to attend class, so I do not
accept assignments late.
ATTENDANCE From time to time, I have been known to have a 5-point quiz to reward those
students in attendance.
June 29
July 18
Aug 3
Aug 12
Thurs
Tues
Thurs
Sat
Mid term
Mid term
Mid term
Final
ch 1, 3 & 4
ch 5, 6 & App
ch 7, 8, 9 & 10
ch 13 & 14
100 pts
100 pts
100 pts
100 pts
GRADING Grades will be based on homework and examination results. We will have four
tests (three mid-terms and a final). There are no extra credit projects. The grading scale is
shown below.
EXAMINATIONS (100 points each)
(3 tests + final)
HOMEWORK @ 5pt each
TOTAL
400
50
450
A
AB+
B
93.0
90.0
87.0
83.0
B- 80.0
C+ 77.0
C 73.0
C- 70.0
D 60.0
Grades are posted on my web-site. Questions about homework or test grades must be raised
within 7 days. If you are unable to attend class, you are responsible to keep informed of
possible changes to class assignments and examination schedules.
Solutions Manual is on BlackBoard
General Please be sure you have the time and motivation to perform at your desired level.
Come see me early in the quarter if you are having difficulties. I encourage students to visit my
office hours to discuss any problems you are having with the material. You are always welcome
to stop by my office to check grades. Studying in groups is encouraged. Many times concepts
are more readily understood when discussed in a small group setting.
I follow the University policy for withdrawal. Any student may withdraw from the course
through the second week of instruction. After the second week, students may only drop the
course for a serious and compelling reason acceptable to and verified by the Chair of the
Department. Please refer to the General Catalog for other administrative policy.
Honesty is one of the most fundamental principles in a higher education. Honesty is not only
expected, it is absolutely necessary to preserve the integrity of the individual, the institution and
the degree conferred by the University. Cheating and plagiarism will not be tolerated.
Questions that come up every quarter
No late homework. That is why I drop the lowest homework score.
 I do not accept homework once I leave the classroom
No makeup exams.
Be prompt for tests. Tests will not be handed out after the first person leaves the room.
Use the restroom before the test. You are not allowed to return during a one-hour test.
Raise questions about homework or test grades within 7 days
No extra credit
I don't curve – if the computer spits out a 79.9, I record a C+
How did you calculate my grade {100*(T1% + T2 % + T3% + T4%) + Homework pts} / 450
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HAVE A GREAT QUARTER AND I LOOK FORWARD TO WORKING WITH YOU!!!
assign to hand in
Jun 20
Tues
Jun 22
Thurs
Jun 27
Tues
1
Intro to Business
and Accounting
1
3
3, 6, 10, 14, 33
Bus Plan: costvolume-profit
2, 3, 9, 13, 19
4
Bus Plan:
budgeting
5, 7, 11, 17, 31
Wrap up Ch 4
Jun 29
Chapters
1, 3 & 4
Thurs EXAM
July 4
.
Holiday
in class ??
Other
3, 7
2, 5, 9, 13, 32 34 38 39 43
12, 21, 32
4, 10, 11, 14, 18, 20, 28, 29
6,7, 10
19 -24, 31
1, 3, 8, 9
& review
July 6
Thurs
July 11
Tues
July 13
Thurs
5
Accounting System
7, 8, 9, 26, 28
6
Income Statement
5, 6 8 14 20
App B Recording, storing
and reporting
2,8 Ex 4, 8, 9
Wrap up Ch App
July 18
Tues Exam
Chapters 5-6
34
1 2 4 14 15 16 17 19 30 31
20 26
1 4 7 9 13 17 19 21 23 25
5, 7 Ex 6, 7
& review
9 Ex 1, 2, 5 PR 2, 3, 4
Plus APP
July 20
Thurs
7
7
Balance Sheet
4, 14, 25, 27, 35
12 13 21 22
25, 26, 46
5 6 7 8 9 10 11 17 23 24 34
Jul 25
Tues
Jul 27
Thurs
8
Cash Flow State
2, 5, 12, 17
Managing Working
Capital
1, 5, 7, 13, 15
3 4 5 20
21, 27, 31
1, 9, 18
Aug 1
Tues
10
9
Aug 3
Intro to
Corporations
5, 14, 18, 30, 34
Review
Need hand out
4 5 7 9 13
15 21 27 29
4
2, 12, 15, 19
22 25 29 34
36
1, 4, 5, 9, 11, 17 19 23 27 28
30 33 35
25 28 29 30
32 40
2 6 9 11 14 21 22 24 39
Exam Chapters 7-10
Aug 8
Tues
13
Aug 10
Thurs
14
Revenue & Collect
Skip Other Countries
8 17 23 27 33 35
Expense & Pay
Skip Net Method
Skip Foreign Currency
Skip Taxes
26 31 37 38 40
Aug 12
Final Exam
This is Saturday
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