BU-1500 FINANCIAL REPORTING & ANALYSIS - FALL 2015
Monday/Wednesday 1:25 – 2:40
Highland Hall 039
INSTRUCTOR:
Email:
Phone:
Office Hours:
Office Location:
COURSE DESCRIPTION:
An overview of the accounting process, the output of which is the financial statements, and the analysis of the statements from the perspective of the user for decision making. This course may not be substituted for BU
1150 or BU 1152. Not open to students who have earned credit for BU 1150, BU 1152, BU 2260, or BU 2262.
Prerequisites: NONE. (3) CREDITS.
COURSE OBJECTIVES
:
Jennifer DeMoras, MBA jlkelly00@mail.plymouth.edu
(603) 631-5446
Monday & Wednesday 10:30 – 11:55
Hyde 348
The objectives of this course are to enable you:
 To understand the mechanics of financial accounting through the closing cycle and the creation of financial statements
 To effectively use a practical accounting software package to process transactions, record financial results and produce automated financial statements
 To interpret financial statements via ratio analysis and other comparative measures
 To use financial reporting to analyze financial results for planning & controlling purposes
REQUIRED TEXTS:
Marshall, McManus, & Viele, Accounting, What the Numbers Mean, 10
ISBN: 978-0-07-802529-7. th edition, McGraw-Hill Irwin.
Kay, QuickBooks 2014, 16 th edition, McGraw-Hill Education. ISBN: 978-0-07-802570-9.
GRADE BREAKDOWN
:
The grade for this course will be comprised of the following categories. PSU’s Fair
Grading Policy can be found here: https://www.plymouth.edu/undergraduate/files/2010/11/Fair-Grading-
Policy.pdf
Exam I:
Exam II:
20%
20%
Final Exam: 20%
QuickBooks Project: 20%
Homework Assignments
Attendance & Participation:
TOTAL 100%
ASSISTANCE:
10%
10%
This course moves quickly and the material will be challenging and complex at times. There are several options for help:
Business Learning Center - Hyde Hall (weekdays 8 to 5)
PASS Office - Lamson Learning Center offers tutoring (at no charge to student)
See me during my office hours or contact me via e-mail.

ATTENDANCE & PARTICIPATION:
Experience has shown that there is a high degree of correlation between students who attend all scheduled classes and students who successfully complete this course. Perfect attendance may not guarantee passing the course, but it greatly enhances the probability of doing so. Attendance will be taken each class period.
Attendance and participation accounts for 10% of your overall course grade.
PSU’s Attendance Policy can be found here: http://www.plymouth.edu/undergraduate/files/2010/11/Class-Attendance-Policy-May-
2008.pdf
ASSIGNMENTS:
There will be homework exercises and problems assigned from each chapter covered in class. These exercises will be assigned in class and also listed on Moodle. The due dates for these assignments are provided on the course timetable included in this syllabus, as well as on Moodle. Homework should be completed using either
MS Word, Excel, or a combination of both. All assignments must be uploaded to Moodle by the date indicated.
EXAMS:
There will be two (2) exams given during this course in additional to the final exam. They will be given during the class period. You will have 1 hour and 15 minutes to complete each exam. Exams will be comprised of multiple choice questions as well as scenarios that require problem-solving and analysis. No make-up exams will be given unless a valid reason is presented.
PROFESSIONALISM & INTEGRITY:
The basic standards of courtesy and professionalism are expected at all times. All members of the academic community are expected to be dedicated to the pursuit of knowledge in an honest, responsible, respectful, and ethical manner. Every violation of academic integrity is an affront to the academic community. Violations of academic integrity make fair evaluation impossible and cast doubt upon the seriousness with which students accept the responsibility of acquiring an education. PSU’s Academic Honesty/Integrity Policy can be found here: https://www.plymouth.edu/undergraduate/files/2010/11/Academic-Integrity-Policy.pdf
ADA STATEMENT:
Plymouth State University is committed to providing students with documented disabilities equal access to all university programs and facilities. If you think you have a disability requiring accommodations, you should immediately contact the PASS Office in Lamson Library (535-2270) to determine whether you are eligible for such accommodations. Academic accommodations will only be considered for students who have registered with the PASS Office. If you have a Letter of Accommodation for this course from the PASS Office, please provide the instructor with that information privately so that you and the instructor can review those accommodations.

BU-1500 FINANCIAL REPORTING & ANALYSIS - FALL 2015
COURSE TIMETABLE
(tentative schedule, subject to change)
Week
1
2
Date
2-Sep
7-Sep
Topic
Introduction
LABOR DAY - NO CLASS
Chpt.
-
-
9-Sep Accounting Past & Present
14-Sep Financial Statements/Accting Concepts
1
2
3
16-Sep Financial Statements/Accting Concepts
21-Sep Bookkeeping & Transaction Analysis
2
4
4
5
23-Sep
28-Sep
Bookkeeping & Transaction Analysis
Bookkeeping & Transaction Analysis
4
4
6
30-Sep
5-Oct
Review
EXAM 1 (1, 2, 4)
-
-
7
7-Oct
12-Oct
14-Oct
19-Oct
Accounting for Current Assets
FALL HOLIDAY - NO CLASS
Accounting for Current Assets
Accounting for PPE
5
-
5
6
8
21-Oct
26-Oct
Accounting for PPE
Accounting for Liabilities
6
7
9
28-Oct
2-Nov
Accounting for Liabilities
Accounting for Owner's Equity
7
8
10
11
12
13
14
4-Nov
9-Nov
11-Nov
16-Nov
18-Nov
23-Nov
25-Nov
30-Nov
Review
EXAM 2 (5, 6, 7)
VETERAN'S DAY - NO CLASS
QuickBooks Project Work
QuickBooks Project Work
QuickBooks Project Work
THANKSGIVING BREAK - NO CLASS
QuickBooks Project Work
-
-
-
QB
Text
QB
Text
QB
Text
-
QB
Text
15
2-Dec
7-Dec
9-Dec
Financial Statement Analysis
Financial Statement Analysis
Final Review
3
3
-
16 14-Dec FINAL EXAM (CUMULATIVE)
Due Dates
EX 2.8, EX 2.12, P2.19 (A-D no SE)
EX 4.6 w/continuation
EX 5.8, P5.30, P5.32
EX 6.13, EX 6.20, P6.29
EX 7.21, P7.25, P7.28
QB Project Due
Handout Problem (CH 3) Due
11:00AM - 1:30PM