Acct 322, Fall 2008, Dr. Ross, Cost Management Syllabus and

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Virginia Tech
ACIS 4194: Financial Statement Analysis
Spring 2016
Instructor: Michael C. Wolfe, Ph.D., CPA
mcwolfe@vt.edu
Office:
Pamplin 3110
540-231-9170
Office Hours: Monday 1:30 p.m.-5:30 p.m. and by appointment.
Required Material:
1) Understanding Financial Statements”, 11th edition, Prentice Hall 2016, Fraser & Ormiston.
The textbook is available in several formats:
o Online e-text $59.99 or $84.99 (ISBN-10 0-13-262501-6 and ISBN-13 978-0-13387067-1) at http://www.coursesmart.com/search
o or print paperback (ISBN-10 0-13-387403-6 and ISBN-13 978-0-13-387403-7)
[VT bookstore, $147.40 new, $110.55 used]. Also Amazon: Paperback or Kindle
edition.
o Or 125-day text rental through VT bookstore.
2) iClicker2 – can be purchased at the bookstore
3) A wireless and Excel-capable laptop and a calculator
Bring your textbook, laptop, and a calculator to class every day. The easiest way to understand
many of the concepts we will be discussing is by example – we will be working many problems
and examples in class.
Prerequisites:
Successful completion of ACIS 3116 or FIN 3134.
Course Description:
Provide theoretical background and tools necessary to analyze financial statements from the
perspective of making valuation and investment decisions. The focus of the course is on the use
of accounting information in making these decisions. Instructor comments: The purpose of this
course is to help Finance students develop the skills to understand and interpret information
provided in company financial statements, to facilitate their evaluating, forecasting, and valuing
company results of operations, financial condition and cash flows.
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CLASS POLICIES:
Attendance and class participation:
I expect you to attend class each day. It is important that you keep up and do the assigned
problems and other assignments in the course.
If you have attended class regularly, I will spend the time needed to help you understand the
material during office hours. I will not go over material covered in class with students who did
not attend class (except for excused absences related to university-sponsored events). It is
advised for the student to get notes from a classmate.
Conduct:
I expect you to behave in a professional manner. I reserve the right to deduct points (depending
on severity) for any of the following: failure to be prepared for class, sleeping in class, disrupting
class with chatter between classmates, texting, reading the newspaper, surfing the internet,
studying for other courses, or repeatedly coming in late or leaving early. If your behavior is
obvious enough to distract me, then it is obvious enough to distract others. Please visit me
during my office hours if you have any questions or concerns. Please turn off your cell phone
during class - I expect your undivided attention.
Course Changes:
Please be aware that the syllabus/schedule is a general guide only. At times, we will be going
either more slowly or faster than indicated. You should use your own judgment as you prepare
for class each day. I expect you to keep up with any changes to the syllabus/schedule. If you are
not in the class when changes to the schedule are made, you are still responsible for new/updated
material.
Extra / Partial Credit:
There are no opportunities for extra credit in this class, so please do not ask for extra credit at the
end of the semester when you have not earned the grade that you want. Begin working hard now
for the grade that you want!
Communication:
Email is the best way to contact me. I will respond to your e-mails within a reasonable time
frame.
I have official office hours as indicated on the front of this syllabus. I will gladly set up an
appointment to meet with you as well.
Important announcements, changes to the syllabus, or other updates will be posted on Scholar
and if urgency requires, an email will be sent to all students registered in the course.
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Point Distribution:
Assignments and Exams
Participation Points
Exam 1
Exam 2
Final Exam
Points
100
100
100
100
TOTAL
400
Final Grades will be assigned based on the following distributions:
A
AB+
B
BC+
C
CD+
D
DF
370 – 400 points
358 – 369 points
346 – 357 points
330 – 345 points
318 – 329 points
306 – 317 points
290 – 305 points
278 – 289 points
266 – 277 points
250 – 265 points
238 – 249 points
< 238 points
Participation Points: I will be using clickers throughout the course as a learning tool as well as
a method for assigning points based on student effort. Generally, the participation points will be
awarded based on multiple choice questions at the end of the class period relating to the in-class
exercises or the lecture for that day. Please purchase an iClicker and register it before class
on January 25th. Specific instructions about registering your clicker are provided on Scholar
(iClicker tab). Participation points will be based on the 36 classes periods not associated with
either an exam or an exam review. I will assign 3 points for participation during each of these
class periods. The highest 33 scores will be counted towards you total points for participation
(100 points total). Other than documented absences due to employment interviews, VT athletic
participation, or illness with documented medical care, there will not be opportunities to
makeup participations points.
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Exams: Exams may consist of multiple choice, matching, and/or short answer questions. There
will be a total of three exams during the semester (two midterm exams and one final exam). The
midterm exams will be given during class on February 24 and April 6. All exams are worth 100
points. Excuses for missing an exam include instances of personal emergency that can be fully
documented. Approved absences should be approved in advance and you must provide adequate
documentation. An unexcused absence on the exam will result in a zero grade that cannot be
made up. If you have an excuse for missing the scheduled date for the final exam, then you need
to make alternative arrangements with me before the second midterm exam.
Calculator Policy:
Cell-phone calculators, PDAs, and programmable calculators may not be used during exams.
ONLY NONPROGRAMMABLE CALCULATORS MAY BE USED ON EXAMS.
Class Website:
A class website will be established and maintained throughout the course on Scholar
(https://scholar.vt.edu/portal). Class materials such as notes, assignments, etc. are available in
Scholar. I also post grades on Scholar, but note that the grades available in Scholar are unofficial.
Student Perceptions of Teaching (SPOT) questionnaire:
Toward the end of the semester, the online Student Perceptions of Teaching (SPOT)
questionnaire (https://eval.scholar.vt.edu) will be used to gather feedback on particular aspects of
the course and instruction. I read and consider all student comments regarding the course and
instruction.
Honor Code:
THE HONOR CODE WILL BE STRICTLY ENFORCED IN THIS COURSE. ALL
ASSIGNMENTS SUBMITTED SHALL BE CONSIDERED GRADED WORK, UNLESS
OTHERWISE NOTED. ALL ASPECTS OF YOUR COURSEWORK ARE COVERED BY
THE HONOR SYSTEM.
Students with special needs or circumstances:
Any student with documented special needs or circumstances should notify me at the beginning
of the semester so the necessary accommodations can be arranged. Students requiring special
accommodations for exams will take their exams at the Services for Students with Disabilities
(SSD) Office. To take an exam at the SSD Office a Testing Reservation Form must be
completed and turned in to that office. The SSD Office requires a three day advance notice to
take the test in their office. Please plan accordingly if this applies to you. You are responsible for
making any necessary reservations to take tests at the SSD office.
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