teikyo post university - University of Bridgeport

Spring 2013
Professor: Michael Maccarone
Room: Mandeville 3
Class Schedule: M/W 11:00 - 12:15pm
3 Credit Hours
My office is located in Mandeville Hall, Room TBD
Telephone number (School) 203-576-4008,
Email: msmaccarone@gmail.com
Web Page: http://www.bridgeport.edu/pages/5076.asp
Office hours: TBD
Required Text:
FINANCIAL and MANAGERIAL ACCOUNTING, Warren Reeve Duchac, 12th Edition
ISBN -978-1-285-08534-0
South-Western Publishing, 2012
Chapters are available for purchase from www.ichapters.com.
Course Description:
An introduction to the basic principles of accounting and how to account for business
transactions. Emphasis on the understanding of how financial statements are prepared and
how they are used as a basis for decision making by business owners, investors, creditors,
government and others interested in the financial condition of an economic entity and the
results of its operations.
Course Objective:
To gain an understanding of financial accounting and the role of accounting information in the overall management
and evaluation of an economic entity.
To introduce students to the use of the accounting methods and procedures.
To present to students the various forms of solving the accounting problems using different approaches.
Components of Course Grade:
Exam 1
Exam 2
Final Exam (Exam 3) 30%
Class Participation
Criteria for Evaluation of Class Participation:
1) Participation
Students will be evaluated on their demonstrated ability to understand an assigned question, correctly identify the
approach to solving the problem, select the appropriate data to use in the solution, select and use the proper
quantitative or other analytic tool for the solution, and communicate effectively their response to the question.
2) Attendance
Attendance will be taken at the beginning of each class. You are expected to be in attendance at the start of each
class. Habitual late attendance will be marked against class participation.
3) Homework
Students are expected to be prepared for each class. This includes having read any material assigned, and having
completed the assigned problems. Homework will be collected at the end of each topic/chapter.
4) Disruptive Talking
“Disruptive talking” is talking and/or interfering while the teacher is lecturing, or while a classmate is asking/answering
a question in class. Disruptive talking will be marked against class participation.
Make-up Test Policy:
You are expected to take Exam 1 and Exam 2 on the dates indicated. If you miss either Exam 1 or Exam 2, you must
take a make-up, and will receive a ten-point (10) penalty on the make-up (e.g. if you earn a grade of 90 on a make-up
exam, you will receive a grade of 80). NOTE: THERE IS NO MAKE-UP FOR THE FINAL EXAM.
Miscellaneous Notes:
There will be NO MAKEUP for missed classes or assignments. It is your responsibility to contact a classmate to
obtain notes if a class is missed. A zero grade will be assigned for any missed work.
No electronic devices (except calculators) are allowed in class. Cell phones should be turned off.
The use of a pencil for homework and exams is highly recommended.
CHEATING - Any student found cheating on an exam will receive a grade of zero (0) for the exam.
Academic Honesty Standards:
It is the student’s responsibility to familiarize himself or herself with and adhere to the standards set forth in the
policies on cheating and plagiarism as defined in Chapters 2 and 5 of the Key to UB
http://www.bridgeport.edu/pages/2623.asp or the appropriate graduate program handbook.
Syllabus is subject to change.
Key Dates:
9/2 - Labor Day No Class
9/25 – Exam 1 (Preliminary date)
10/30 – Exam 2 (Preliminary date)
11/27- Thanksgiving Recess
12/4 – Last Class
12/xx – Final Exam (Exam 3)
Class Date
Aug 26Sept 4
Chapter 1 Introduction to Accounting and Business
Write answers to Discussion
Questions. Do Practice Exercises (PE) “A” only.
Do Ex 1-7, Ex 1-12, Ex 1-13
Ex 1-20, Ex 1-25; PR 1-2A
Sept 9 Sept 23
Chapter 2 Analyzing Transactions
Write answers to Discussion
Questions. Do Practice Exercises (PE) “A” only.
Do Ex 2-3, Ex 2-4, Ex 2-5
Ex 2-6, Ex 2-7, Ex 2-9,
Ex 2-13; PR 2-1
Sept 25
Exam 1
Sept 30 Oct 9
Chapter 3
The Adjusting Process
Write answers to Discussion
Questions. Do Practice Exercises (PE) “A” only.
Do Ex 3-10, Ex 3-11,
Ex 3-13, Ex 3-18, Ex 3-20,
Ex 3.26; PR 3-3A
Oct 14 Oct 28
Chapter 4 Completing the Accounting Cycle
Oct 30
Exam 2
Nov 4 Nov 18
Chapter 5
Accounting for Merchandising Business
Write answers to Discussion
Questions. Do Practice Exercises (PE) “A” ones only.
Do Ex 5-3, Ex 5-8, Ex 5-11,
Ex 5-16, Ex 5-22. Ex 5-23;
PR 5-3A
Nov 20 Dec 4
Chapter 6
Write answers to Discussion
Questions. Do Practice Exercises (PE) “A” ones only.
Do Ex. 6-3, Ex 6-4, Ex 6-7;
PR 6-1A
Dec xx
Final Exam
Write answers to Discussion
Questions. Do Practice Exercises (PE) “A” only.
Do Ex 4-2, Ex 4-12, Ex 4-13,
Ex 4-19; PR 4-1A.