Course:
ACCT
2102 Financial Accounting (3 semester hours)
Semester: Fall 2007
Instructor: Annette
Maddox, CPA, MAcc
E-mail: amaddox@highlands.edu
Office: 233 Cartersville Campus
Phone: (678) 872-8071
Course Locations & Cartersville Campus (CRN#80029) M-W 9:30am – 10:45am, Room 211
Meeting
Times:
Office Hours: M-W
8:30 – 9:30AM, 10:45AM – 12:30 PM (Cartersville Campus)
Additional Office Hours: By
appointment
Text
(required): Managerial
Accounting, A Focus On Ethical Decision Making, Fourth Edition by Jackson
& Sawyers, Thomson South-Western [2008].
Other
Materials: Functional Standard Calculator, Pencils
Pre-requisites: A “C” or better in ACCT 2101
Course Description: A study of the underlying theory
and application of managerial accounting concepts.
Course Objectives: Students completing the second
course in accounting should:
·
Obtain
an understanding of and the ability to prepare various managerial forms to be
used internally by management.
·
Obtain
an understanding of and the ability to prepare and use various budgets
necessary in the business environment.
·
Obtain
an understanding of the decision-usefulness of information produced by
accounting systems, and that it depends on the system design and choices made
among information capturing, analysis, and reporting options.
·
Obtain
an understanding of and the ability to prepare accounting records for
manufacturing companies. Obtain needed skills in decision making by using
discovery learning. Students should learn to think not only about “how” but
also about “why” and make informed decisions.
Assessment
Tests 60%
Homework 10%
Quizzes
10%
Final Exam 20%
Total 100%
Tests (60%)
You will
have 4 tests during the semester which will cover 3-4 chapters. Each test is worth 15%. You may substitute your final exam score for
your lowest test score, including missed tests. The tests will employ a number
of different types of questions (multiple choice, short problems and long
problems). Partial credit will be provided at the instructor’s discretion. Test
may NOT be made up under any circumstances.
Do not be late for a test. If you
are more than 15 minutes late you will receive a zero. Tests must be completed during the allotted
class time.
Homework
Homework is
listed on the assignment page and is due on the date assigned. Homework
assignments may be altered. Changes will
be announced in class and posted on WebCT.
Homework will be checked at random.
Your homework will be graded based on attempt. 10 = completed, 5 = ½ completed, 0 = not
done. No late homework will be
accepted. You may email me your homework
in advance or send it with a friend to class to avoid a zero grade. I will drop your lowest homework grade. It is important to note that I expect you to
be on time to class. Being late only
disrupts the class. Class will start
promptly at the scheduled time. Should
you come late to class, and I’ve already begun checking homework, yours will
NOT be accepted.
Quizzes (10%)
Quizzes
will be short in length and announced in advance. Quizzes may consist of true/false, multiple
choice, and/or short problems. Quizzes
may NOT be made up. You may drop your
lowest quiz grade. If you come to class
late and the quiz has already been distributed, you will not receive extra
time. If you are late and the quiz is
already finished, you will receive a zero for that quiz.
Final Exam (20%)
The final
exam is comprehensive and is solely multiple choice questions. If you do not take the final exam during the
assigned time, you will receive a zero. Should you have a conflict with the
time or date of the exam, let me know as soon as possible so we can make
alternate arrangements.
Grading Scale
A 90-100
B 80-89
C 70-79
D 60-69
F Below
60
Student Conduct &: Policy statement is posted at
www.highlands.edu/subwebs/academic
Academic Integrity affairs/academicintegritypolicy.htm
Attendance: Attendance is mandatory and will be taken each class period. A student’s attendance record will be
considered in deciding borderline grade situations at the end of the
semester.
Course Policies &
Additional Information: Tips
to be successful in this course:
§
Accounting
is basically a problem-solving discipline and the key to learning the subject
is to work the homework. The importance
of working chapter exercises and problems cannot be overemphasized. Your success in this course will be directly
related to the time and effort you spend on working the assigned problems and
your attendance.
§
ACCT 2102 is a labor intensive class. Be
prepared to commit 1 to 4 hours outside of class for studying, reading, and
homework assignments. Every problem and exercise assigned in the course will be
worked out completely by the instructor. It is your job to come to class
prepared and participate in class discussions.
§
Use
WebCT as a resource. I will post solutions to the problems we discuss in class
as well as all the problems in the Chapter.
§
Don’t
miss class.
§
Don’t
be late. Quizzes and homework checks are administered at the beginning of
class. No late work will be accepted.
§
Bring
a calculator to each class. I will NOT
have a calculator to give you for an exam, quiz, in class work, etc. You are NOT allowed to use your cell phone as
a calculator.
§
All
quizzes and exams must be done in pencil.
§
Please
contact me if you are having trouble. I
will do all I can to make you successful.
§
Send
yourself a copy of anything submitted electronically. On rare occasions, electronic communications
disappear. If something goes missing, I
will ask for your copy (complete with its time and date stamp).
§
Please
assume that nothing will go right. Do
your work early and be pleasantly surprised when all goes well.
§
Find
a study partner and compare notes & instructor problem solutions. However,
all homework must be completed individually unless noted otherwise by the
instructor.
§
I
expect you to check your e-mail routinely (at least twice a week). It is my ONLY method of communication.
§
Tests
must be completed during the class period allotted. In addition, tests are to
be started within the 1st 15 minutes of class.
§
Extra
credit is NOT available, so do not get behind, stay on target!
§
The
College has an academic integrity, please become familiar with it. I have no latitude for exceptions.
§
Incompletes
are only allowed when “…a student who is performing satisfactory work is unable
to meet the full course requirements for non-academic reasons beyond the
student’s control.” (The grade becomes
an F in two semesters or one calendar year.).
Cell Phones, Pagers, etc: Cell Phone
usage and text messaging are prohibited in class. All cell phones should be
turned off before entering class. Failure to comply with this policy will
result in a diminished assignment grade. In addition, all computers will be
turned off unless used for in-class assignments.
Course Drop/Add: This procedure is performed through the admissions
office and your academic advisor. The steps are identified in the Catalog under
Class Schedule Changes Drop/Add and Course Drop. The deadline is published in the
Georgia Highlands College Schedule of Academic Classes for the current
semester.
Withdrawal: See Catalog under Course Drop and
Withdrawal from All Classes. Deadline for withdrawing without penalty is
normally prior to mid-semester (October 9).
Disability Statement: Any student who
feels they may need an accommodation based on the impact of a disability should
make an appointment with the
Extended Absences: Students,
who have circumstances that prevent them from continuing to attend classes over
an extended period of time, sometimes request that the faculty member permit
them to submit work in absentia to receive credit to complete the course.
If the concurrent absences will constitute more than 15%
of the class sessions for the term, then written permission from the Division Chair
is required before any course assignments can be completed while missing
class. The student must be in good
academic standing in the course to make the request. All approved coursework must be completed by
the end of the semester in which the course was begun.
Financial Aid Statement: This statement applies only to students
receiving financial aid. Federal regulations state that if a student did not
attend classes and received failing grades, then the grades were not earned and
financial aid needs to be reduced accordingly. Please be advised that any student receiving a 0.00 GPA will be
required to prove that the 0.00 GPA was earned by attending classes or
completing requirements for each class. Students who have earned at
least one passing grade for the semester will not be affected by this
regulation. If a student has properly withdrawn from all classes, the
student’s financial aid should be adjusted from the time they signed the
withdrawal form.
Additional Information: The
instructor reserves the right to alter the dates, material covered, homework
assignments or format of any exam after notifying the student in advance. Test days will not change regardless of
course coverage. Homework has been
assigned for the first half of the semester however, these assignments may be
altered. All changes will be announced
in class and posted on WebCT. As the
semester progresses, the homework for the second half will be assigned.