Accounting Principles Kimmel Chapter 23
Accounting Principles Kimmel Chapter 23 document sample
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PRINCIPLES OF ACCOUNTING 2 ACCOUNTING 2292 FALL 2003 ACT 2292-DT ACT 2292-UU Instructor: Lee Daniel Course Prerequisites: Must have completed Accounting 2291 with at least a “C” Office Hours: 11:30 until 2:30 Tu and Th and 10:00 until 11:00 MWF Others By appointment. Office Location: 201 Bibb Graves Hall Office Telephone: 334 –670-3158 334-670-3143 Secretary 334-670-3599 FAX Email: firstname.lastname@example.org Time of Class: Section DT : 10:00 until 11:15 on Tu and Th Section UU: 2:30 until 3:45 on Tu and Th Class Location: Section DT meets in BG 238. Section UU meets in BG 216. Course Description: This is an introductory course that covers the principles of Financial and managerial accounting. Course Objective: The objective of this course is to provide students with an understanding of the basic assumptions, principles, and mechanics of financial and managerial accounting. Text: Accounting Principles, 6th edition, Weygandt, Keiso, and Kimmel. Published by John Wiley and Son Other Material: No other materials are required. Grading Method: Exam 1 100 points Exam 2 100 points COMPREHENSIVE Final Exam 150 points Total Points 350 Total Points Grade in Course 350-315 A 314-280 B 279-245 C 244-210 D Less than 210 F EXAM POLICY Good excuse, bad excuse, or no excuse at all, there is no such thing as a make up exam. If you do not take exam 1 (or exam 2), the grade you make on the final will count 250 points instead of the usual 150. Since the final exam covers the entire course, experience has shown that it is to your advantage to take the first 2 exams. Stated another way, if you do not take exam 1(or exam 2) the final exam will count approximately 71% (250 divided by 350) of the course grade. NOTE: You do not have to take exam 1(or exam 2) However, if you do take it and do poorly on it, don’t ask if we can “forget” about that grade and let the final count double. The answer to that question is NO. CLASS PROCEDURE AND REQUIREMENTS The class is mostly lecture. However, in an attempt to keep students awake and to see if the information is soaking in, I ask the students many, many questions. COURSE CONTENT Chapter 14 Corporations: Organization and Capital Stock Chapter 15 Corporations: Dividends and Retained Earnings Chapter 16 Long Term Liabilities Chapter 18 Statement of Cash Flow Chapter 20 Managerial Accounting Chapter 21 Job Order Cost Accounting Chapter 23 Cost volume profit relationship Chapter 26 Variance analysis ` Chapter 27 Incremental Analysis CLASSROOM ADMINISTRATION 1. Please get to class on time. People who come in late disturb everyone in the class. 2. Calculators are permitted on all quizzes and exams. 3. The classroom is not a lunchroom. Please do not eat or drink in class because the noise disturbs those around you. 4. If you drop this course, you will receive a grade of “DP” regardless of what your average is at the time. A grade of “DP” will not affect your grade point average. 5. If you are a business major, you must make at least a grade of “C” or you must repeat the course. GENERAL SUPPORTS The department of accounting provides a tutoring service for this course. The tutor is located in Bibb Graves 215. There is no charge for this service and no appointment is necessary. DAILY ASSIGNMENTS First day of class: August 18 Deadline for adding a course: August 26 Deadline to process administrative drops August 25 Holiday September 1 Last day to drop a course without academic penalty October 17 Last day to withdraw without academic penalty October 17 Holiday (Veteran’s Day) Nov 11 Thanksgiving Holidays Nov 26 through 30 Classes end Dec 4 Dead Day Dec 5 Final exam for section DT Thursday, Dec 11th : 10 till 12 Final exam for section UU Wednesday, Dec 10th: 2 till 4 ADDITIONAL SERVICES Americans With Disabilities Act: Any student whose disabilities fall within ADA must inform the instructor at the BEGINNING of the term regarding any special needs or equipment necessary to accomplish the requirements of this course. Students who have or may be dealing with a disability or learning difficulty should speak with the instructor, contact the Office of Adaptive needs Program (Wright Hall 226), or call 670-3220/3221. Various accommodations are available through the Adaptive Needs Program. The faculty in the School of Business makes every effort to accommodate unique and special needs of students with respect to speech , hearing, vision, seating, or other possible disabling conditions. Please notify the instructor as soon as possible of requested accommodations or ways to help. ATTENDANCE POLICY Attendance will be taken at each class meeting, but will not count any part of the course grade. INCOMPLETE WORK POLICY The only time this policy is needed is if you don’t show up for the final exam. If you don’t take the final exam(for whatever reason), you will receive an “F” in the course rather than an incomplete. However, when you do take the final exam, the “F” will be changed to whatever grade you made. NOTE: If you do not take the final exam(regardless of the reason) you will be given a makeup exam that is considerably more challenging than the original final. If you know in advance that you will have to miss the final exam, you may if you wish, take it early. CHEATING POLICY The cheating policy is very simple. If you are caught cheating, you FLUNK THE ENTIRE COURSE. There is no such thing as a second chance. Cheating is cheating whether it is “just a quiz”, or the final exam, or anything in between. OTHER INFORMATION Over the years, many students have done poorly in this course because they didn’t read the syllabus and therefore didn’t know the rules. For example, some students didn’t know that the final exam was comprehensive. Other students didn’t know that they were allowed to use calculators on exams. In order to motivate you to read this syllabus, all exams will contain at least one question from this syllabus.