St. Catherine University
Course Syllabus
Financial Accounting ACCT2110
Fall 2012
Instructor:
E-Mail:
Office Hours:
Class Time:
Nancy Johnson, MBA & Masters of Accountancy
nljohnson@stkate.edu
prior to class, Noon – 1pm in the class room, or by appointment
Saturday 1:pm – 4:30, Mendal 101
Required Text: Financial Accounting: Harrison and Horngren, Pearson Prentice Hall 2007, 9th edition
http://media.pearsoncmg.com/ph/bp/bp_harrison_BP/Harrison_FinAcct9e/HarrisonStude
ntResources9e.html
Getting Started with Excel for Tom’s Wear, Lopez, Prentice Hall
COURSE DESCRIPTION:
This course is an introduction to accounting and will enable the student to achieve a
basic working knowledge of accounting and its uses. Emphasis is placed on the need to
read and interpret financial statements. Accounting theory and uses of accounting
information are integrated with the need to understand the conceptual framework and
social role of accounting. Problem solving, ethical issues and computer skills are an
integral part of the course. A goal of the course is also to develop student’s critical
thinking skills.
COURSE OBJECTIVES:
The primary objectives of this course are to enable the student to:
1.
Understand the objectives of financial reporting.
2.
Achieve a basic working knowledge of accounting and its uses.
3.
Understand the basic accounting fundamentals.
4.
Organize financial data into coherent and meaningful information.
5.
Interpret and analyze financial information.
6.
Achieve a level of proficiency with excel.
DESCRIPTION OF MAJOR ASSIGNMENTS, EXAMS, & GRADING POLICY:
Students will be graded on: three examinations covering the text material, 3 short online
quizzes, and lecture/discussion topics from the classroom, homework assignments, and
discussion boards per the schedule below. Also, classroom participation will significantly
enhance the learning experience.
Your final grade for the course will be based on total points.
(93-100 A, 90-92 A-, 87-89 B+, 83-86 B, 80-82 B-, 77-79 C+, 73-76 C, 70-72 C-,
67-69 D+, 63-66 D, 60-62 D-, under 60 a F)
Approx. Points
Three exams (each approximately 80)
240
Chapter Quizzes (3)
30
Homework Assignment (3)
 Michaels – Accounting Cycle
50
 Financial Statements
50
Class Participation
50
Discussion Board Participation
60
Tom’s Wear Excel Assignments (approx.)
110
Total Points
610
COLLEGE and INSTRUCTOR POLICIES
Disability Statement:
Students with disabilities who believe that they may need accommodations in this class are
encouraged to contact the Office of Resources for Disabilities 651-690-6563 as soon as
possible. If you have a documented disability that requires accommodation, please provide the
instructor with the accommodation plan at the first class session.
Incompletes:
A grade of Incomplete is given only in cases of dire emergency. See Le Guide or the on-line
Incomplete Form for information about under what circumstances an incomplete grade can be
given. Published deadlines must be adhered to when filing for an Incomplete and when
completing the required work.
.
Academic Integrity:
Students will be expected to comply with University policies and procedures regarding academic
integrity as spelled out in Le Guide. Independent work is required on all class work, exams and
projects without express instructions from the instructor regarding assignments involving
collaboration and teamwork. All written work is to be the student’s original work with correct
APA citations for all outside sources from which ideas, language or quotations are derived.
INSTRUCTOR POLICIES
Instructor Expectations:
Your success in this course will be greatly improved by:
1. Attending class regularly and actively participate in the class and in the online
discussions.
2. Coming to class prepared (do the practice problems and read assigned chapters prior to
covering in class) and with all assignments completed with questions on any course
material you do not understand.
3. Taking the exams and quizzes on the dates listed and turn in assignments when due.
To support you in staying current. To assist you in establishing accountability skills late
work will not be considered for credit without instructor approval.
Absences:
It is expected that all students will attend all classes, yet it may sometimes be necessary to miss
a class due to illness, work matter, or family issue, etc. If you will need to miss a class, you are
required to email and see the instructor to discuss the situation obtain updates, etc.
Additionally scheduled missed classes require students to submit all practice homework via
email before 11:59 the day of class per the syllabus schedule below.
Technology & Communication:
 D2L will be leveraged throughout this class to 1) INFORM students of any updates,
changes and reminders for requirements; 2) DELIVER shared files and important course
documents; 3) ENGAGE in participation of lively discussion, obtain feedback and grade
information. The D2L link is found on the top right corner of your Kateway home page. In
D2L click on the course link, and review the Home Page News Announcements for how to
get started and where to access necessary files. D2L help is available the college help
desk.
 Excel: You are encouraged to leverage technology by doing all homework using the Excel
templates provided via D2L, Content, and submitting electronically (see Homework below).
This will allow for a substantial reduction in paper/printing along with extreme flexibility for

emergency situations when students need to miss class unexpectedly due to illness or
crisis. Most all versions of Excel will be sufficient for this course. The instructor will provide
support/assistance with Excel and it is expected that all formulas covered in class will be
included by students in all Excel work for full credit. MAC users are expected to convert files
to and .xlx or .xlxs file format. Files submitted in the incorrect file format risk being deemed
as a late submission which will result in a reduced score.
Email: Your USC email account will be the primary account for communication in this
course. Please check it each day for course updates and important communication.
Homework:
Practice Homework: Accounting is learned by doing, therefore daily homework is an integral
part of understanding the material covered in this course. It is expected that all chapter
homework practice problems assigned will be completed before the day covered in class.
These problems are not graded but increase your overall understanding and will be leveraged in
follow on exams and for credit assignments. Students will be asked to share their solutions in
class. Practice homework must be turned in for instructor review for all scheduled and
unplanned absences from class before 11:59 on the day of the class missed.
Assignments: Two for-credit homework assignments will be completed during this course. The
instructions for each are found in D2L, Assignments Module along with companion Excel work
papers.
1) Michaels Landscaping – an accounting cycle simulation comprehensive problem.
2) Financial Statement Analysis
Submission: The homework will be turned in per the syllabus due dates below, by 11:59pm and
will be accepted late, but not for credit. See D2L, Dropbox to locate the drop box for
submission. Once you have successfully submitted your file you will receive a confirmation
email. This is where you will return to find feedback and grading information. Excel formulas,
which will be taught in class, are required for full credit in all homework. Please see the
instructor if you have concerns in this area. All submitted files must include student names in
the file name: File naming example: njohnsonMichaelsLandscaping.
Class & Discussion Participation:
 In Class: Class participation is based on contributing to classroom discussion and
problems done as groups during class. You must be in class to participate. If you are
unable attend class (or the full class sessions) participation points may be missed.
 Online Discussions: Weekly online Discussions will be used to further explore topics.
Often we’ll go beyond what the text has to say and collaborate to brainstorm new
perspectives on the subject. Discussions Boards are found D2L for weekly topic and
for homework questions where you can raise questions about materials. Specific
guidelines are outlined in each discussion but will always involve problem solving. Initial
student post is due by Thursday immediately following class at 11:59pm and reply
postings are due by Saturday immediately following class at 11:59pm. Check back
frequently to ensure you answer questions raised by your classmates/instructor for full
credit. Late discussion postings are always welcome but will not be include for credit in
grading.
 Quality posts: For each week/module that contains a Discussion forum, you will be
expected to post a thoughtful, detailed response (i.e., "yes," "no," "I agree," or "I
disagree" answer is not sufficient). You should check back in a while and see what
your classmates have posted. Find a posting that interests you, and craft substantial
replies to that posting in the Discussion forum. If your opinion differs persuade your
classmate with supported theory and examples.

Etiquette: Remember to exercise courtesy and proper etiquette when responding to
others' posts along with complete sentences and use spell check. (I.e. no texting syntax
allows). Supporting your views by including links to articles, videos or attach files is a
great way to earn maximum points.
Tom’s Wear Excel Homework:
 Purpose: The ability to create and use Excel spreadsheets is important in many
professions. The Tom’s Wear homework will introduce you to Excel and walk you
through a real life example of how basic Excel can be used in the workplace. Creating
formulas within each spread sheet is part of the assignment and will contribute to
your overall knowledge base and points earned. Assignments will be submitted
electronically via the Assignment submission drop box (TW XXX) via D2L per the
schedule below. Please include your name in the file name of the work sheet that
is submitted via email as follows (example: njohnsonTW1_2)
 Obtaining Help: Use the D2L Excel Questions Discussion Board to post questions.
Also, Formula support will be provided in class and 1 hour prior to each class.
 Submission: Tom’s assignments are to be placed in the D2L Drop box label for the
chapter due by 11:59pm per the date listed in the syllabus. The drop box can also be
found in D2L, Content, in the week assigned.
Exams & Quizzes:
THERE WILL BE NO EXAM MAKEUPS WITHOUT PRIOR APPROVAL.
 3 exams are required for this course which will be held in class. Generally the exams
will be multiple choice, short problems, and essay questions. Your overall success is
heavily dependent on having completed the practice homework problems, in chapter
practice quizzes and class discussions.
 Quizzes: 3 - 10 point quizzes will be taken at the end of selected chapters/unit to ensure
students are able to accurately assess their level of understand and prepare for the
exams. Quizzes are found on D2L in the Quiz folder and also via the Content folder
and will be made available to students per the schedule below. Feedback on results will
be immediate. Each quiz is due to be taken individually by Saturday at 11:59pm
immediately following the class session that week. Missed quizzes cannot be made
up for credit.
COURSE OUTLINE – ACCT2110
Fall 2012 Course
Date of
Class
Chapter and Topic
Assignments and Due Dates
No previous accounting experience is
required for this course.
Because of the nature of the course, all readings and
problems should be prepared prior to the class
session when schedule for review and clarification in
class. (i.e. bring completed work to class)
D2L: From Kateway, click on the D2L link (upper
right corner), click Discussion, select the
Welcome & Introduction discussion thread and
follow the instructions for creating your self
introduction. Return prior to the start of class
and reply post to at least 2 classmates.
Practice Problems: E1-16, E1-17, E1-20 E1-24
E1-25 E2-18, E2-19, E2-20
Week 0
Welcome and introduction to the
course
Weeks 1-2
9/89/15
Ch. 1 Financial Statements
Ch. 2 Transaction Analysis
(Learning objective: 1)
Week 3-4
9/229/29
Week 5-6
10/610/13
Tom’s Wear 2 & 3 (TW assignments –
if you are unfamiliar with Excel please
prepare TW Chp 1 to learn basic
concepts)
(Learning objective 5)
Ch. 3, Accrual Accounting & Income
(Learning objective: 2 & 3)
Ch 4, Internal Control & Cash
Ch. 5 Short-Term
Investments/Receivables
(Learning objective 2 &3)
Tom’s Wear 4 & 7
(Learning objective 5)
Week 7-8
10/2010/27
Ch. 6 Inventory & COGS
Ch 7 Plant Assets & Intangibles
(Learning objective 2& 3)
Tom’s Wear 5 & 6
Week 910
11/311/10
Ch. 9 Liabilities
Ch. 10 Stockholder’s Equity
(Learning objective 4)
D2L:
 Discussion : Week 1, Chp 1 problems
 Michael’s Landscape: Content, Module,
download files and begin problem.
 T.W. Ch 2 & 3 Due via D2L drop box (9/15)
Practice Problems: E3-22, E3-23, E3-25, E3-26,
E3-30
D2L:
 Michael’s Landscape: via D2L drop box
(9/29)
 Discussion: Current Ratio
 Week 4 Quiz D2L, Due (9/29)
Practice Problems: E4-19, E4-20, E4-21, E4-22
E5-21, E5-24, E5-27,E5-29
Exam 1 - in class (1, 2, 3)
D2L:
 Discussion : Small Business Analysis
 T.W. Ch. 4 & 7 Due via D2L drop box
(10/13)
 Week 6 Quiz (10/13)
Practice Problems: E6-19, P6-22, P6-25
E7-15, E7-16, P7-66, E7-69, Ethical Issue
D2L:
 T.W. Ch. 5 &6, due via D2L drop box (10/27)
 Discussion: Inventory & Assets
Practice Problems: E9-24, E9-26, E9-47 E9-70,
S10-6, E10-28, E10-36
Exam 2 in class (4, 5, 6, 7)
D2L
 Discussion: Debt versus Equity
 Week 10 Quiz (11/8)
Week 1112
11/1711/24
Week 1314
12/112/8
Week 15
12/1512/20
Ch. 13 Financial Statement Analysis
(Learning objective 4)
Tom’s Wear 11
(Learning objective 5)
Ch. 12 The Statement of Cash Flows
(Learning objective 4 & 5)
Tom’s Wear Chp 10
(Learning objective 5)
Case Scenarios – I n class
Sustainability Case
Final Exam
Practice Problems: E13-16A, E13-17A, E1318A, E13-19A,
D2L:
 T.W. Ch 11, due via D2L drop box (11/24)
Financial Statement Analysis Project (details to
be provided in class) (11/17)
Practice Problems: E12-16A, E12-18A, E12-20A
D2L:
 T.W. Ch. 10, due via D2L drop box (12/8)
 Discussion Board: Final Exam Prep
Comprehensive final exam with focus on
Chapter 8,9,12,13) –