Accounting 300
Accounting for Non-Business Majors
Summer 2010
Ronald W. Kilgore
Course Description:
The primary emphasis of this course is to help students develop an understanding of fundamental accounting
concepts. In the process, students will also develop an awareness of the language and environment of business, an
appreciation of accounting methods, and skills in problem solving and decision making. It is a survey course in
financial and managerial accounting with heavy emphasis on managerial use of accounting information.
Accounting 300 may not be taken for credit by business students working on an undergraduate degree. Credit may
not be granted both for ACCT 201-202 and ACCT 300. Prerequisite: Junior standing.
This course is open only to graduate students and students not majoring in Accounting, Economics,
Finance, Entrepreneurship, International Business Management, Management Information Systems,
Marketing, or Office Information Systems.
The textbook required for this course is:
Accounting: What the Numbers Mean - 8th edition
by Marshall, McManus, & Viele
Publisher: McGraw-Hill Irwin
ISBN 978-0-07-337941-8
or may be purchased in digital format (e-book) at
http://www.zinio.com/offer?issn=0073011215&of=MHHE01&ns=mhhe
College of Business & Public Affairs’ Mission & Learning Goals:
The College of Business and Public Affairs, consistent with the overall Mission of The University of Tennessee at
Martin, develops graduates whose skills, abilities and ethical standards contribute to a diversified and dynamic
society. With a primary focus on teaching, the College emphasizes quality undergraduate and graduate instruction
and faculty commitment to student and regional development. Programs are delivered in an environment that
encourages a broad understanding of the forces shaping global social, political and economic change. The College
promotes and supports cooperative alliances with stakeholders and outstanding teaching, research, and service.
BSBA Learning Objectives related to the CBPA Mission:
BSBA 1
BSBA 2
BSBA 3
BSBA 4
demonstrate an understanding of the global aspects of business.
demonstrate an understanding of the ethical aspects of business.
demonstrate competence in appropriate technology in business.
demonstrate effective verbal and written communication skills.
Expectations, Requirements, and Grading:
Required Materials:

Accounting: What the Numbers Mean, Marshall, McManus, and Viele, McGraw-Hill Irwin, 8th edition..

Calculator (Don't leave home without it).

Microsoft Office 2003 or 2007
COLLEGE OF BUSINESS AND PUBLIC AFFAIRS
Class Data Sheet
Accounting 202
Instructor:
Dr. Ronald W. Kilgore
Office:
CBGA 138
Office Hours: MTWR: 11:00 A.M. – 12:00 P.M.
1:00 P.M. – 2:00 P.M
And by Appointment
Semester:
Phone:
Fax:
Email:
Spring 2010
731 881 7240
731-881-7241
rkilgore@utm.edu
COURSE REQUIREMENTS:
Attendance Policy
You are strongly encouraged to not miss classes. One (1) point will be deducted from your total grade
points for each missed class after the first three misses. You are expected to be in class and seated on
time.
Test Policy
EXAM
DATE and CHAPTERS TIME
WEIGHT
1
2
3
HOMEWORK
MASS FINAL
SEE CLASS SCHEDULE
SEE CLASS SCHEDULE
SEE CLASS SCHEDULE
100 POINTS
100 POINTS
100 POINTS
50 POINTS
100 POINTS
Assignment Policy
(1) Students are responsible for reading each chapter and preparing assignments from the text. All
assignments are due on the date specified by the course instructor. (2.) Students are expected to attend
class on a regular basis and participate in class discussion. They are encouraged to not miss scheduled
tests unless seriously ill or for an unavoidable emergency. Make-up tests will be given only for
justifiable reasons.
Grades: (unless modified by a curve):
A:
B:
C:
D:
F:
90.0-100% of total possible points
80.0-89.9%
“
“
“ “
70.0-79.9% “
“
“ “
60.0-69.9% “
“
“ “
Below 60%
“
“
“ “
(405 – 450)
(360 – 404)
(315 – 359)
(270 – 314)
(269 and below)
Classroom Courtesy
Students are expected to conduct themselves in a professional manner in class. Nonprofessional behavior or
language will result in the student being dropped from the course. Cell Phones: All cell phones should be turned
off during class. No cell phones will be allowed as calculators during tests or exams.
Academic Integrity
Students are expected to conduct themselves at a high level of academic integrity. Any student found
cheating will be assigned a final grade of F for the course and will be reported to the Vice Chancellor for Student
Affairs and the dean of his/her college for further disciplinary action.
To sin by silence when they should protest makes cowards of men." (Abraham Lincoln).
"Aggies do not lie, cheat or steal, nor do they tolerate those who do." (Aggie Code of Honor)
“Honor is better than honors." (President Abraham Lincoln).
Day
Topic Covered
Reading
Assignments
Class
Problems
July 13
Accounting: Past and Present
Ch. 1
July 14
Financial Statements and Accounting
Concepts
Fundamental Interpretation Made
From Financial Statement Data
Off
Ch. 2
1,2,4,6,8
Ch. 3
1,6,8,9
The Bookkeeping Process and
Transaction Analysis
Test 1
Ch. 4
6,12,17
Accounting for and
Presentation of Current Assets
CH. 5
1,3,5,10
July 15
July 16
July 19
July 20
July 21
July 22
July 23
July 26
July 27
July 28
July 29
Accounting for and Presentation of
Property, Plant and Equipment and
Other Non Current Assets
Off
Ch. 6
1,11,14
Ch 7
1,3,9,13,19,20
Ch. 8
1,3,6,7,9,19,20,25
26
Income Statement and the
Statement of Cash Flows
Ch. 9
1,5,6,7,10
Off
August 4
August 5
August 6
August 9
August 10
SEE HOMEWORK
MANAGER
Accounting for and Presentation of
Liabilities
Accounting for and Presentation of
Owner’s Equity
Test 2
July 30
August 2
August 3
Homework
Exercises
13,15,16,25
Continued
Ch. 10
1,11,12
Financial Statement Analysis
Ch. 11
3,5
Managerial Accounting and Cost
Volume Profit Relationships
Off
Ch. 12
1,7,9
Corporate Governess, Notes and
Other disclosures
Continued
Cost Accounting and Reporting
Systems
Ch. 13
NO HOMEWORK
Relationship to
BSBA Goals
August 11
August 12
August 13
Cost Analysis of Planning
Ch. 14
NO HOMEWORK
Final Exam
Off
My WebPage:
http://www.utm.edu/~rkilgore/NewWPage/beta.html
Homework Instructions:
Homework Manager lists those problems that should be completed on Homework Manager to earn the fifty points. These
problems do not need to be turned in for grading. They will be graded by Homework Manager. Homework Manager
homework assignments are required to be completed 24 Hours after the current test. Your ability to work problems
on Homework Manager will be turned off at the end of the 24 Hour period. Homework Manager will allow you multiple
attempts to work the problems. It is the student’s responsibility to contact my office concerning any discrepancies. Do not
wait until the end of the semester to reconcile any differences. The burden of proof concerning completed homework
assignments falls upon the student.