John F. Kennedy University
College of Undergraduate Studies
Accounting BUS3000.1
Fall Quarter 2015
Instructor’s
Name:
Morris Hamm
Telephone:
(925) 969-3326 (work) (707) 738-8860 (cell)
Email:
ghamm@jfku.edu
Office Hours:
Available by phone or email at any time. I am a fulltime employee of
JFKU and I can be found Monday through Thursday in Room 267D of
Suite 271 (College of Graduate and Professional Studies)
Class Days/Time Meeting:
Tuesday Evenings October 6 through December 15, 2015, 7:15 to
9:45 pm plus Online participation
Units:
Four (4)
Minimum hours per unit:
(1) For each week for approximately 15 weeks for one
semester unit, or for approximately 10-12 weeks for one
quarter unit:
(a) One hour of instructional activity, either in the
classroom, or online, or a combination of classroom and
online, and
(b) At least two hours of out-of-class student work,
OR
(2) The equivalent amount of work over a different amount of
time.
For purposes of class meeting time, 1 hour is defined as 50
minutes. Please note that the time spent on out-of-class
student work (preparation activities and assignments) may
exceed 2 hours per course unit hour each week.
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Course Description
This course is about Accounting both for producing and understanding financial statements
and for managing companies and organizations. All organizations need and use accounting
both to report on their successes (and failures) and to manage those successes (and
failures). The process of accounting identifies and records transactions and generates
reports based on the information recorded.
College Mission: To provide high quality innovative learning opportunities that integrate
theory, practice, and life experience in a synergistic collegiate environment.
Program Learning Outcomes
Students will apply and analyze theories and concepts in the areas of accounting,
finance, and economics.
Students will distinguish and apply management functions and strategies.
Students will identify and evaluate ethical issues in business.
Students will communicate in a variety of modalities, including written and oral
communication, as well as electronic communication.
Students will identify and analyze business operations and markets.
Students will apply business tools to gather information and draw conclusions.
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:






Utilize accounting terminology and accounting concepts to generate accounting
entries
Apply the process by which accounting data is generated, recorded and presented to
fact situations and determine the entries
Prepare financial records and financial statements
Analyze financial statements to determine the viability of business enterprises and
make investment decisions
Use accounting information to evaluate the worthiness of investments and the
results of business decisions
Utilize advanced accounting terminology and accounting concepts to describe
transactions and the accounting implication of the concepts
Proficiency in this course will be demonstrated by:

Completion of the assignments accurately while displaying an understanding of the
concepts and principles of accounting
 Completion of university level written work including use of proper grammar,
syntax and spelling
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Required Texts
Text 1 (Wild)
Managerial Accounting with Connect Plus, 4th Edition, John J Wild, University Of
Wisconsin Madison, Ken Shaw, University of Missouri---Columbia ISBN 0078025680.
The text is available in hardback and in used condition IF YOU WANT a hardcover version.
The book is also available in McGraw-Hill’s Connect Plus as a SmartBook version which I
recommend. The SmartBook version uses adaptive learning techniques to measure your
understanding of the material as you proceed through a chapter. And suggests when you
need to re-read material to get a better understanding before proceeding. Also you will
have to buy SmartBook access anyway as part of Connect.
FOR AN E-TEXT AND CONNECT ACCESS SEE –
http://www.coursesmart.com/connect-plus-accounting-with-learnsmart-1/wildjohn-shaw-ken/dp/0077633253
Connect Course Internet Address –
http://connect.mheducation.com/class/m-hamm-fall-2015-quarter
NOTE: Most weekly assignments will be completed with Connect – McGraw-Hill’s
Online textbook resource.
Text 2 (Orloff) - Orloff, Judith; Mullis, Darrell (2008-03-01). Accounting Game: Basic
Accounting Fresh from the Lemonade Stand Sourcebooks, Inc. ISBN-10: 1402211864 |
ISBN-13: 978-1402211867
Text 3 (Ittelson) - Ittelson, Thomas R. (2009-08-15). Financial Statements: A Step-by-Step
Guide to Understanding and Creating Financial. ISBN-10: 1601630239 ISBN-13: 9781601630230 Career Press
Week One Reading Assignments – Ittelson Chapter 1
Additional Readings
None
Other equipment and material requirements (required for hybrid and online
courses; optional for “on ground” courses;)
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A working mind and an ability to read with comprehension are essential requirements in
this course (and for success in life for that matter). So please be prepared to read material
to understand - not just complete the pages and make sure your mind is engaged, open to
new areas and NOT pre-loaded with mis-conceptions and prejudices.
Teaching Methodology
My methodology is reliant upon a lecture format assisted by participation by the student.
Student participation arises in two ways - in class discussions created by Socratic
questioning, doing assignments outside of class followed by correction and demonstration
in class.
Assignments
Assignments consist primarily of questions assigned from the text materials. In addition
the students will be asked to view certain online materials and respond to questions posed
at the end of each section.
Assignments should be submitted on time. If for some reason a student will not be able to
submit an assignment on time, arrangements should be made to hand it in before the due
date.
The assignments and reading assignments are set forth in the course schedule as follows:
COURSE SCHEDULE AND ASSIGNMENT DUE DATES FOLLOWS:
WEEK
CLASS DATE
READING
ASSIGNMENTS
TOPIC
HOMEWORK
ASSIGNMENTS DUE
BEFORE BEGINNING OF
NEXT CLASS
NOTE: THERE ARE THREE TEXTS FOR THIS COURSE AND YOU WILL FIND IT VERY HELPFUL TO READ ALL OF
THE TEXTS BEFORE CLASS - WEEK 1 ESPECIALLY. IN FACT, I AM SO SURE YOU WILL BENEFIT FROM READING
THE TEXT THAT I AM GOING TO ASSUME YOU HAVE READ THE MATERIAL AND PROCEED ACCORDINGLY.
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10/6/2015
Accounting
Principles
Ittelson Chapter 1
2
10/13/2015
Business Activities
and Balance Sheets
Ittelson Chapter 2
Orloff Chapters 1
and 2
3
10/20/2015
Measuring
Revenues and
Wild Chapter 1
Orloff Chapters 3
4
Prepare a paper of 300500 words in which you
discuss the 12 accounting
principles listed in Ittelson
Chapter 1 and how the
principles determine the
content of financial
statements.
Prepare a paper of 300500 words in which you
Expenses
Managerial
Concepts
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10/27/2015
5
11/3/2015
6
11/10/2015
7
11/17/2015
8
11/24/2015
9
12/1/2015
10
12/8/2015
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12/15/2015 –
Only 212 days
to St.
Swithin’s Day
and 4
Ittelson Chapter 3
Cost Concepts, Cash
flows and
Connections
Activity Based
Costing and Cost
Behaviors
Variable Costing,
Performance
Reporting and
Budgeting
Flexible Budgets
and Standard
Costing
Performance
Measurement and
Responsibility
Reporting, Ratio
Analysis and Fraud
Relevant Costing for
Managerial
Decisions
Capital Budgeting &
Investment Analysis
and Time Value of
Money
Wild Chapter 2 &
3
Ittelson Chapters
4&5
Problems 1-8A and 1-9A
(All problems are in the
Wild Text)
Wild Chapters 4 &
5
Problems 2-4A and 3-1A
Wild Chapters 6 &
7
Problems 4-1A and 5-1A
Complete Mid-Term
Evaluation of Course
Wild Chapter 8
Problems 6-1A and 7-5A
Wild Chapter 9
Ittelson Chapter
13 and 15
Problems 8-3A and 8-5A
Wild Chapter 10
Ittelson Chapter
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Wild Chapter 11
and Appendix B.
Ittelson Chapters
20, 21 and 22
Ittelson Chapters
12, 13, 14 and 15
Other Topics
discuss the balance sheet
from Ittelson Chapter 2
and how balance sheet
reports on the financial
condition of an entity.
Problems 9-2A and 9-3A
Problems 10-1A and 10-5A
Final Project and
Problem 11-4A
Grading
Grades will be given based on attendance, participation, completion of course assignments,
and the quality of work submitted. Students are expected to be present the entire time for
each class session. If you are not able to attend class, please inform the instructor prior to
class time if possible. Note that participation in class discussion and activities is a
percentage of your final grade. Incompletes will not be given unless due to dire
circumstances, such grading is deemed appropriate by the instructor.
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Points Values:
Company Project
Attendance and Class Participation
Homework
Online Assignments Posted Each week
25%
15%
35%
25%
Total
100%
Letter grades will be determined using the following guidelines:
A 95-100%
A- 90-94%
B+ 87-89%
B 84-86%
B- 80-83%
C+ 77-79%
C 74-76%
C- 70-73%
D 60-69%
F=59% or lower
Students earning a grade of C- or less will be required to retake the course.
Course Schedule
See above
Attendance
As noted in the University catalog, students are expected to attend all class meetings of
course in which they are enrolled and comply with attendance requirements specified in
the course syllabus. Excessive unexcused absences may affect the course grade.
Learning Management System (LMS)
One or more units for this course may be taught online using Blackboard Learn. You will be
able to access your course(s) the day prior to the start date by going to MyJFKU at
https://my.jfku.edu/ics, logging on and clicking on the Blackboard (Bb) Learn icon.
To help familiarize you with Blackboard Learn, please take the Student Orientation Course
accessible through MyJFKU by clicking on the Bb Learn icon and clicking on the course link
found under “My Courses.” If you have any problems accessing MyJFKU, please contact our
helpdesk by calling 925-969-3464 or emailing helpdesk@jfku.edu. If you have technical
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issues within Blackboard Learn, please email blackboard@jfku.edu or call 1-855-877-3949.
Online Discussion Etiquette
Participating in online discussions as part of your coursework is different than blogging or
engaging in social media as the protocol is different between friendships and professional
relationships. Consider these guidelines for your contributions to online discussion:
 Please be mindful that online communication differs from face to face
communication. Without the ability to read body language and facial expressions,
online communication can be misconstrued. Therefore, care must be taken in online
communication.
 Be careful of informal tone. Sarcasm or joking can be interpreted as offensive or
mean-spirited online.
 Use proper punctuation and formatting. Capital letters online are the equivalent of
shouting in person. Proper capitalization and correct grammar will increase your
voice online by showing that you are educated, value what others think of you, and
that you value professionalism.
 Be honest and transparent; if you choose to use real-life examples, make sure that
they are real and check out under a bit of scrutiny, because people will check and
sometimes ask. If you are not honest and open, people will sense this and will not
trust you.
 Contribute to the conversation with relevant replies that show that you have read,
processed and taken seriously the ideas of others. Replying with useful information
will encourage increased participation by others, and you will also gain the
reputation as someone who cares about others and the ideas that are important to
the entire group.
University Academic Policy, including Registration information, please click on the
following link to the current catalog.
http://www.jfku.edu/student-service/current-students/academic-catalog.html
Academic Honesty
Policies and procedures relating to academic integrity are outlined in the catalog. Check
also with your program for additional guidelines and rules. Academic dishonesty, including
cheating and plagiarism, will not be tolerated at JFK University.
Cheating includes any dishonest means of obtaining or attempting to obtain credit for
academic work, such as:
 Copying, in part or whole, from another’s examination, paper, research or creative
project.
 Submitting as one’s own work which has been purchased, borrowed, or stolen.
 Fabricating data.
 Employing a surrogate to take an examination, write a paper, or complete, in whole
or in part, an assignment.
 Helping another student to engage in activities that constitute academic dishonesty.
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Plagiarism: Plagiarism is the presentation of words, ideas or views of someone else as if
they were one’s own. Plagiarism is intellectual dishonesty and, as such, is a serious
academic offense. The potential penalties for plagiarism range from an unsatisfactory grade
in the course (an “F” or “no credit”), a letter of sanction placed in the student’s permanent
academic file, or even dismissal from the university. Plagiarism includes:
 Representing another’s work as your own.
 Failing to give credit to your sources for the ideas, information, and words you have
borrowed from them.
 Not quoting when you use another’s exact words.
 Not changing the wording or sentence structure significantly enough when you
paraphrase a source.
SafeAssign: Using “SafeAssign” within Blackboard Learn, faculty can verify the originality of
work being turned in. SafeAssign checks if the work submitted by a student has been
submitted in other courses or has its origin in Internet or database articles. Students may
be required to submit a SafeAssign report as part of the assignment. In many courses,
students may be able to check their own work prior to final submission.
Institutional Review Board
Any research conducted by JFK University faculty, staff, or students that involves human
participants in any way must receive IRB approval before the research can be undertaken.
Also, any research that utilizes JFK University faculty, staff, or students as participants must
be approved by the NU-IRB before the research can be undertaken. The Office of the
Institutional Review Board will only accept electronic protocol submissions via IRBNet
(www.irbnet.org ). All protocols (including revisions and renewals) must be submitted
electronically via IRBNet, and all review decision letters will be issued electronically via
IRBNet. Principal investigators, faculty sponsors and IRB members will be required to
complete human participant research training through the Collaborative Investigator
Training Initiative (CITI). JFKU programs that train students to conduct research have
courses identified in their curriculum where students are instructed on how to use the CITI
training and the IRBNet system.
Student Services
Information about Student Services is available on the JFKU website
(http://www.jfku.edu/Student-Service/Student-Services.html) and in the Academic
Catalog (http://www.jfku.edu/Student-Service/Current-Students/Academic-Catalog.html).
The following are among the many services available to students:
Academic Support Center (ASC)
The ASC provides individual instruction in writing, study skills, and APA citation style. The
instructors can act as a second pair of eyes on your paper, working with you to identify
your patterns and improve your abilities. Appointments can be held in person or via phone,
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fax or email. All ASC services are free to registered students, faculty, and staff. Students can
make an appointment by calling 925.969.3530 or emailing asc@jfku.edu.
NU Writing & Math Centers: All JFK University students have access to additional free
writing and math support through the National University System’s Writing & Math
Centers. Schedule an appointment with the NU Writing Center at
http://www.nu.edu/OurPrograms/StudentServices/WritingCenter/OnlineWritingCenter.h
tml or with the NU Math Center at
http://www.nu.edu/OurPrograms/StudentServices/mathcenter.html
Disability Services for Students
Services are provided for students who are in need of accommodations related to a
documented physical, learning, or mental health disability. This office determines
accommodations that allow students with disabilities to fully participate in all academic
programs. Please note that classroom accommodations cannot be made until you have
registered with Disabilities Services, received an Accommodation Letter, and provided a
copy to your instructor. For an appointment, contact ods@jfku.edu or call 925-969-3362.
Career Center
For information on career services, call (925) 969-3542 or email career@jfku.edu.
Center for Veteran Student Success
Information about services for veterans via the Center for Veteran Student Success is at
http://www.jfku.edu/Admissions/Military-Admissions/Center-for-Veteran-StudentSuccess.html
Libraries & Learning Resource Centers
The JFKU Libraries & Learning Resource Centers include the Robert M. Fisher Library, Law
Library and Computer Lab in Pleasant Hill, and the Berkeley and San Jose Learning
Resource Centers. The Libraries’ collections include nearly 200,000 books, journals and
media titles, most of which are accessible online. It is our mission to support learning,
scholarship, professional development and student success. Librarians are available to
assist with your research needs by phone, email, online chat or in person. Please visit your
library or the library web site at http://library.jfku.edu for further information.
Course Evaluation
Prior to your last class session, you will receive a request to complete an evaluation of the
course and instructor. The evaluation is confidential. It asks you to rate the course (from
Strongly Disagree to Strongly Agree) in several areas. You are also encouraged to provide
comments to clarify your ratings. The College and instructor are only provided with a
summary of the evaluation results (including any comments submitted) and do not receive
individual evaluations. We appreciate the feedback you provide in the course evaluation.
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We use that feedback as part of our ongoing program assessment and to inform possible
course and program changes. Please provide your feedback in a thoughtful and
professional manner.
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