- FinancialAccounting

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ACG 2021
Financial Accounting
Introduction
Syllabus Highlights
1
What to Expect
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Philosophy Part I – learning the concepts
of Financial Accounting
◦ “Teachers open the door. You enter by
yourself” (old Chinese proverb)
Philosophy Part II – applying the concepts
“What we have to learn to do, we learn by
doing” (Aristotle)
◦ This means Homework!
Course Objectives
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To provide you with a working knowledge of
◦ accounting processes and concepts
◦ the content of financial statements
◦ the framework of accounting theory
Yes I read it
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“Do NOT take professor Hornik! In order to do well on the tests
you need to do all the homework, read and MEMORIZE all the
chapters, and remember everything from previous tests.”
(anonymous, ratemyprofessor.com 12/14/06)
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“AWESOME teacher! Does absolutely every single thing in his
power to help you pass the class. I averaged about a 55 on all
his tests and STILL got a C. Gives tons of extra credit, and
helps you whenever you need it. (6/18/09)
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“he uses way too many programs and the class is quite
confusing. I studied for about 3 hours for a test to receive an F,
so there you go. Avoid him and all his silly programs.” (04/13/09)
Stuff to Keep Dr. Hornik Sane & Happy
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Read your Email:
◦ I use both:
 WebCourses - Primary
 KnightsMail???
Read Discussion Boards and ONLY post within appropriate folder
◦ Refrain from sharing opinions
 Good or Bad
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READ THE WIKI:
◦ Syllabus
◦ Course Schedule
◦ Technology Page
You have 7 Days from a grade being posted to....
◦ Let me know its not there
◦ Let me know you disagree
You drop the lowest Exam Score so...
◦ NO MAKEUP EXAMS
Stuff to Keep you Sane
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This class is a Marathon
◦ Pace Yourself
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Watch my Lectures
Come to class/Watch the class Video
Read the Book
Do the HW
Do as many problems/exercises/quiz questions as you can
bear using MyAccountingLab
◦ ASK FOR HELP!
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At times the class is also a Sprint
◦ Watch out for Exam 2, it comes very quickly after Exam 1
Syllabus Highlights
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Dr. Steven Hornik
email: shornik@bus.ucf.edu
Course Webpages:
◦ http://webcourses.ucf.edu
◦ http://financialaccounting.wikispaces.com/
Office BA1 432
Phone: 407-823-5739
Yahoo IM: shornik (or meebo me)
Office Hours: Tuesday and Thursday 3:00-4:30; and by
appointment
Second Life Office Hours: Wednesday 10-11 PM and
Friday 10-11 AM and by appointment
◦ Would you like to be able to call me while I’m in SL?
Let me know and I can enable that feature
Teaching Assistant & Other
Assistants
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Ling Huang
◦ E-mail: ucf0205@yahoo.com
◦ Office Hours:
Cindy Wu
◦ E-mail: qianwu@knights.ucf.edu
◦ Office Hours:
L Sun
◦ E-mail: slr257@gmail.com
◦ Office Hours:
Terri Berry
◦ E-mail: ta_acg_2021@yahoo.com
◦ Office Hours:
Textbook
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Financial Accounting
◦ Harrison & Horngren
◦ Third Custom Edition for UCF
◦ ISBN: 0-536-55644-X
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MyAccountingLab
◦ CourseID: XL0F-T1GY-101Y-6DC2
Other Requirements
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Get Accounts for:
◦ Twitter
 Used for Extra-Credit
◦ Second Life
 Used for Lectures, Virtual Office Hours, Study Groups,
HW Assignments and Instruction of Accounting
Concepts
◦ MyAccountingLab
 Register for ACG2021 Fall 2009 - Hornik
 Course ID: XL0F-T1GY-101Y-6DC2
Download Software:
◦ Second Life
 Or use in Labs on UCF campus
◦ Cmap Tools
 Or use in Labs on UCF campus
At Your Convenience Section, What’s
that mean?
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Class Time will be used for going over End of Chapter Exercises
and Problems
Class is optional (coming to, not watching the video) and will be
video-taped, with streaming available ~1 hour after class ends.
◦ Link to Class-Video is available via WebCourses
No in-class Lectures
Lectures are available on-line:
◦ Web-based
 Via Webcourses or
 Via http://www.mydebitcredit.com/test-newpage/screencasts/
◦ Second Life
 3 locations on Teaching 4
◦ iPod or .wmv Video download
 Via Webcourses
Grade Components
Requirements
Concept Maps (5 x 5)
MyAccountingLab (20 x 5)
Points
25
100
Second Life (5 x 10)
Exam 1: chapter 1-3
Exam 2: chapter 4-5
Exam 3: chapter 6-7
Exam 4: chapter 8-9
Exam 5: Chapter 11-12
50
125
125
125
125
125
Total Points
675
Grading Scale
Grade
Minimum Points
A
607
B+
587
B
540
C+
520
C
472
D
405
F
< 405
Exams
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Via WebCourses
◦ You MUST log into via WebCourses (NOT myUCF)  Testing Lab Procedures
Valid UCF ID card required
◦ Testing Lab BA2, 104
Allowed Materials
 Multiple Choice
Financial Calculator
◦ Password may be Required to begin exam
Scratch Paper will be Provided
 If so, I will e-mail you the password prior to the exam
 If not, you will need to click no when asked to
Read All Testing Lab Procedures on Syllabus
provide a password
Reporting Problems
◦ Tests will occur over multiple days
Acceptable Use
 Starting at 7:00 AM
Food & Drink
 Ending at Midnight
Unauthorized material
 Multiple versions of the exam will be
automatically generated
◦ I will NOT be present
 Do NOT attempt to exit and re-take the exam!
 NO MAKE-UP Exams will be given
There are 5 Exams – Drop the Lowest Score
Homework
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Assignments are described in the Syllabus, Due dates can be found:
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Syllabus (Wiki)
Class Schedule (Wiki)
Calendar (Second Life)
Graded Assignments:
◦ Concept Maps (see syllabus)
 Due Dates are also found on WebCourses Calendar
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◦ MyAccountingLab Problems (see syllabus)
 You have 3 Tries, use them All!
 Due Dates are also found on MyAccountingLab Calendar
◦ Second Life Assignments (see syllabus)
HW assigned on class schedule (Exercises) are NOT graded
◦ To gauge YOUR understanding of the material
To do well in the class requires....
◦ Repetition, Repetition, Repetition
◦ HW, HW, HW
◦ Take advantage of the resources provided
 Cmaps, Second Life, Meebo (communicate with me), My Accounting Lab,
TAs and Me!
ACG 2021
Technology Used:
Second Life, Cmap Tools, Twitter
and Meebo
Second Life Uses
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Watch Lectures
Interact with 3-D accounting Content
Meet in groups to discuss accounting?
Meet with me to discuss accounting?
Limited to ~50 Avatars at one time
◦ Available 24/7
◦ Initially we won’t have a schedule
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Have Fun!
Steps for using Second Life
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Second Life Getting Started (link on Wiki)
Join Second Life
◦ Pick Avatar Name / Shape
Download Viewer
Find our Class Land
◦ Teaching 4 (59,162,22)
◦ Set Home Here
 Ctrl-shift-H, takes you home from anywhere in SL
Join the Class Group (needed to access content)
◦ UCFCBA Accounting
 Search Groups and Join
 Cost $L0
Let me know what your Second Life Name is
◦ Click the Registration board in my office in SL
Second Life Guidelines
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Linden Lab Policies
◦ No Intolerance
◦ No Harassment
◦ No Assaulting
 Pushing, Shoving, Shooting
◦ No Disclosure
 Residents are entitled to
privacy
 Me, You and your
classmates
◦ No Indecency
◦ No Disturbing the Peace
ACG 2021 Policies
Clothing is Mandatory
Wear anything you wish
Accounting objects will be shared
We share space on an Island with
others
Be respectful of other builds
Be respectful of other avatars
Scheduled Events
Show up on Time
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IBM Virtual World Guidelines
(subset)
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Adopted for ACG2021
◦ Engage
 Explore responsibly
◦ Use Good Judgment / Witnessing Inappropriate
Behavior
 There is good and bad in SL, judge whether or not
you should proceed
 Know how to leave (Ctrl-H)
◦ Protect the name of UCF
 You are representatives of UCF
◦ Protect others privacy
 Mine, Yours, your Classmates
Twitter
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Communication Tool
What are you doing now?
We’ll use for Extra-credit
◦ What’s the first Asset to appear on the Balance Sheet?
Steps to use Twitter:
◦ Get a twitter account
◦ Friend, acg2021
◦ Turn on Notifications if you want messages on your cell
phone
◦ Let me know what your twitter name is
 Same place: Second Life registration board
Cmap
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Concept Map Tool
Steps to use Cmap:
◦ Download Cmap
◦ Watch the How-To Videos
◦ Do Cmap#1 due 09/03/09
Meebo
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Communication Tool
Used for sending IM’s
May be used for group chats
◦ If the need arises
Accessible via the class wiki
◦ You don’t need an IM account
◦ You don’t need a Yahoo account
◦ You can IM me or TA’s
whenever/wherever as long as you have
Internet Access (and one of us is online)
WikiSpace
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Our WebPage
Syllabus
Schedule
Technology Pages
Un-graded Solutions
PowerPoint's
Use it to watch How-To Videos
Use it to view Student Cmaps
Use it to IM me via Meebo
You don’t need to Join
Holy *&^% That’s a lot of different
Technology
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“I did not use it because i did not perceive it as
being necessary to learn accounting. People in
the past have learned accounting just fine
without all of these technologies. My view is
KISS, keep it simple stupid”. (Fall 2007)
Don’t worry it’s all pretty easy
If you need help, there are How -To Demo
Videos on the Wiki
Extra Credit
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Many Opportunities throughout the semester
One outlet will be Twitter
◦ First n students to Tweet the correct answer will get
a set amount of points (2)
◦ Next n students to Tweet the correct answer will get
less points (1)
Other vehicles – Research opportunities
◦ Paper
Concept Maps
◦ Must do 1st 5 before doing Extra-Credit Maps
◦ Extra-credit Maps are worth 2.5 points each
Take advantage of this, remember the Rate my
Professor, you can pass this course even if you do
poorly on the exams (D’s).
To Do...
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By Wednesday January 14th,
◦ Read Syllabus
Watch Chapter 1 Lectures
◦ Cmap #1, Due 01/12
◦ MyAccountingLab Ch. 1, Due 01/28
◦ Cmap#2, Due 01/28
◦ Second Life Assignment#1, Due 01/28
Work on End of Chapter Exercises
◦ See Class Schedule
Get Accounts and Download Software
Download