Accounting
Department
BA 211:
Financial Accounting
Winter 2009
Instructor: Amy Bourne, DBA, CPA (licensed
in Texas)
Office: 310 Bexell Hall
E-mail: amy.bourne@bus.oregonstate.edu
Office Hours:
I
will be more than willing to assist you during the course in understanding the
course material. It will be to your
advantage to seek assistance as soon as you feel you need the help. This class moves very quickly, and the
material builds upon the prior information. Your understanding, of each issue,
is critical to the successful completion of this course. If you
are unable to attend the “Office Hours” as listed on the syllabus, contact me
via E-Mail and I will attempt to meet with you at a time convenient to both of
us.
As
for emails or blackboard postings, I will respond to emails within 24 hours
except on the weekends. I will do my
best to respond within 48 hours on Friday, Saturday and Sunday.
Catalog Description:
Accounting
information from the perspective of external users, principally investors and
creditors. Emphasis on the data preparation and interpretation of financial
statements, income recognition and determination, and asset valuation.
Prerequisites: Math 111 and Sophomore
standing.
Learning Outcomes
·
Each
student shall be able to analyze basic business economic events to determine
their effect on accounts and financial statements.
·
Each
student shall have a basic understanding of the accounting cycle, be able
analyze economic events and prepare simple journal entries.
·
Each
student shall be able to interpret and analyze accrual and cash flow
information presented in accounts.
·
Each
student shall be able to interpret and analyze financial statements.
·
Each
student shall have a basic understanding the principles of internal control and
be able to apply them to relatively straight forward situations to identify
strengths and weaknesses.
·
Each
student shall be able to analyze issues relating to inventory, receivables,
long-lived assets, liabilities and stockholders equity and recommend
appropriate accounting treatment.
Required Course Materials:
1. Financial Accounting, Harrison and Horngren,
7th Edition, Prentice Hall
Class
notes, homework assignments, homework solutions, and other related materials
are available on Blackboard.
2. Calculator:
4Function, no programmable calculators
may be used for Exams.
3. My Accounting Lab must be purchased via the
book store (ask cashier for My Accounting Lab log-in or online) www.myaccountinglab.com
Two
choices to purchase access to MyAccountingLab:
1.
Purchase
access at OSU bookstore
2.
www.myaccountinglab.com – purchase with or without the textbook
Click: Student under registration
Click: Harrison and Horngren (in this order
Click: Financial Accounting at the book (7e)
Click: Purchase an Access Code
Proceed to Registration
Click: I Accept
Click: No, I am a New User
Enter: Login & Password (Students Choice)
Follow rest of directions.
OUR COURSE NAMES IS: BA211 Financial Acct --- Bourne (W08)
My Accounting Lab
must be purchased via the book store (ask cashier for My Accounting Lab log-in
or online) www.myaccountinglab.com
Two
choices to purchase access to MyAccountingLab:
1.
Purchase
access at OSU bookstore
2.
Purchase online www.myaccountinglab.com
– purchase with or without the textbook
Click: Student under registration
Click: Harrison and Horngren (in this order)
Click: Financial Accounting at the book (7e)
Click: Purchase an Access Code
Proceed to Registration
Click: I Accept
Click: No, I am a New User
Enter: Login & Password (YOUR CHOICE)
Follow rest of directions.
Log in with newly created username and password
Click: I am taking a course
that is using MyAccountingLab, and need to enroll in my
instructors course
The screen will pop up
with Oregon State University
Choose: the FIRST Amy Bourne
Choose: Course BA211 Financial Acct --- Bourne (W08)
You will know you are in the correct course if you go to the
calendar (LEFT SIDE OF SCREEN) and scroll over to January there should be assignments scheduled.
Opportunities for Success
Grading: MIDTERM
EXAM #1 100 Points 22%
MIDTERM EXAM #2 100 Points 22%
FINAL EXAM 120 Points 27%
Writing to Learn-CP 42
Points 9%
QUIZZES 48 Points
11%
HOMEWORK
EXERCISES 40 Points 9%
PROFESSIONALISM +-
TOTAL 450 Points 100%
All
grades available via blackboard. I
will use the following SCALE in assigning grades at the end of the term:
A 405 - 450 D
270-314
B 360 - 404 F
Below 269
C 315 - 359
Examinations:
There will be three examinations, two midterms and
a final. See the assignment schedule for
class dates. No make-up mid-term exams will be given after the exam date. If you are involved in campus activities
that will prevent you from taking the exam at the scheduled time, you must make arrangements to take the exam
early. If an unavoidable emergency
arises, preventing you from taking a mid-term
exam when scheduled and you provide sufficient evidence of this emergency;
the Mid-Term and Final Exam grades will be averaged. Note Card: Note cards will
NOT be allowed for ANY exam.
MyAccountingLab
The quizzes (TIMED) and exercises are offered via MyAccounting Lab www.myaccountinglab.com
Once
the access code is purchased you must register:
Proceed to Registration
Click: I Accept
Click: No, I am a New User
Enter: Login & Password (students choice)
Follow remaining directions.
OUR COURSE NAMES IS: BA211 Financial Acct --- Bourne (W08)
Log in with newly created username and password
Click: I am taking a course
that is using MyAccountingLab, and need to enroll in my instructors course
The screen will pop up
with Oregon State University
Choose: the FIRST Amy Bourne
Choose: Course BA211 Financial Acct --- Bourne (W08)
You will know you are in the correct course if you go to the
calendar (LEFT SIDE OF SCREEN) and scroll over to JANUARY there should be assignments scheduled.
Professionalism:
The
class’s collective learning depends on the professionalism of the individuals
in the course. Professionalism includes
attending class, arriving on time, staying for the entire class period,
appropriate questions and comments, turning cell phones on vibrate, being
prepared for class, etc... You may
arrive to class late, leave early, or have your cell phone on IF you LET ME
KNOW.
Treat
the course the same way you would complete an assignment. Treat your classmates and Instructor as you
would a professional colleague. Think of
class time as an important business meeting.
Attendance:
Attendance is critical for your understanding or
the course material. It will also be
critical to you success in this course. Class participation will not only
increase your understanding, but will assist the knowledge and understanding of
all students in the classroom. Therefore, I reserve the right to adjust grades
based on class attendance, participation, and professionalism.
FURTHER DETAILS EXPLAINED IN CLASS
Tutoring:
Tutoring is available, free of charge, by Beta
Alpha Psi. Time and location will be
announced in class and via blackboard.
Final Grade for Course:
Grades
will be posted via blackboard as quickly after the final exam as possible. Students will be given 24 hours after posting
to notify instructor of any errors or questions. Once grades are posted to the university
system they will NOT be modified except in extreme circumstances.
Cheating:
Copying another student’s work is considered
cheating. This is true whether it is
homework, a project, a quiz or an exam. If you are caught cheating you are
subject to receiving an “F” for the
course. DO NOT CHEAT. Also, please
refer to Rule 15 in the Schedule of classes for guidelines regarding academic
dishonesty.
ACCOUNTING DEPARTMENT POLICIES REGARDING EXAMS
·
CALCULATORS No programmable calculators, cell
phones, head phones or computers may be used during exams. Only
departmental approved calculators will be allowed. Currently, only simple
4 function calculators and financial calculators such as the TI BA series are
approved for exam use. The bookstore sells simple 4 function calculators
for about $4. NO EXCEPTIONS
·
NO
NOTES will be allowed on
exams.
·
MIDTERM
EXAMS Attendance is
mandatory on scheduled test dates in the section in which you are
enrolled. There will be no "make-up" midterm exams.
·
NO
MAKE UP OR EARLY FINAL EXAMS will
be allowed. An exam session will be scheduled following the regular
scheduled exam time for students with exam conflicts. Only students with
a valid excuse for missing the regularly-scheduled final exam are eligible to
take the make-up exam. In other cases students will be encouraged to take
the final the following term.
·
All
exams (midterm and final) will be retained by the department. Any student
who fails to turn in all or part of an exam will receive an F (zero points) on
the exam.
Extra Credit: Extra Credit
is at professor’s discretion based on activities during the semester.
STUDENTS
WITH DISABILITIES
Accommodations
are collaborative efforts between students, faculty and Services for Students
with Disabilities (SSD). Students with accommodations approved through SSD are
responsible for contacting the faculty member in charge of the course prior to
or during the first week of the term to discuss accommodations. Students who
believe they are eligible for accommodations but who have not yet obtained
approval through SSD should contact SSD immediately at 737-4098.
ACADEMIC
INTEGRITY & COB Code of Conduct
Students are expected to
follow University http://oregonstate.edu/admin/stucon/oars.htm
and College
policies. http://oregonstate.edu/admin/stucon/student.htm
COB Code of conduct http://www.bus.oregonstate.edu/about/cobcodeofconduct.htm
