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BA 211: Financial Accounting Syllabus

Professor:                        Bret W. Scott, PhD, MAcc

Email:                             bret.scott@oregonstate.edu  use this please!! Office:                                      AUST 350

Office Phone:                541-737-6011

Office Hours:                 T/R 10:00am-02:00pm (open door; just show up) Appointments:                 email me your day/time availability

Credit Hours:                 4 (each section) Class info...

Days

Times

Section

CRN

Location

Credits

M/W

10:00am-11:50am

002/602

10180/15984

ALS 4001

4

M/W

12:00pm-01:50pm

003/603

19901/19902

AUST 100

4

M/W

02:00pm-03:50pm

004/604

12875/15985

AUST 100

4

 

 
 

 

 

 

 

 


LEARNING OBJECTIVES

 

The learning outcomes for this course include the following:

-    You will be able to analyze basic business economic events to determine their effect on accounts and financial statements.

-    You will have a basic understanding of the accounting cycle, be able to analyze economic events, and prepare simple journal entries.

-    You will be able to interpret and analyze accrual and cash flow information presented in accounts.

-    You will be able to interpret and analyze financial statements.

-    You will have a basic understanding of the principles of internal control and be able to apply them to relatively straight-forward situations to identify strengths and weaknesses.

-    You will be able to analyze issues relating to inventory, receivables, long-lived assets, liabilities, and stockholders’ equity, and recommend appropriate accounting treatment.

 

COURSE OVERVIEW

 

Prerequisites

 

You must have completed the following requirements prior to registering for this course:

       Obtained Sophomore standing;

       Completed Math 111 or equivalent with a minimum grade of C- or better.

 

 

Required Resources

 

To successfully complete this course, you must have all of the following at your disposal.


Textbook

 

Financial Accounting, 11th Edition by Harrison, Horngren, Thomas, & Tietz (hereafter “textbook”).

-  An electronic version of this textbook ("etext") is available for purchase (see "Online Module" below).

 

Online Module

 

Pearson MyAccountingLab (hereafter “MAL”) (http://pearsonmylabandmastering.com). You must choose one of the following purchase options:

       Purchase access at the OSU bookstore or in a bundle with your Harrison textbook;

       Purchase MAL via the Pearson publishing website (with the etext) at  http://pearsonmylabandmastering.com;

 

After purchasing access to MAL, please follow the directions below to register for MAL online:

-    http://pearsonmylabandmastering.com click “STUDENT” in the

Register pane;

-     enter the course ID “scott70152” and click “Continue”;

        (*) this course ID corresponds to “OSU ~ BA 211 ~ 2016 ~ Fall ~ BWS”

-     after verifying your course information, do one of the following

         if you don’ t h ave a Pearson account, click “Create an Account”; this will prompt you to create a username and password;

         if you have a Pearson account, enter your “Username” and “Password”  click “Sign In”;

-     click “Access Code” and enter your six-word access code in the boxes;

-     click “Finish” to complete your registration;

-     click “Go to Your Course” to access your online course;

-    For more help with registration, go to “MyLab and Mastering” [group] (or bookmark http://pearsonmylabandmastering.com/you/); for instruction on registering, watch the “Register for Your Course” videos;

 

Communication Channels

 

Email

Email will be used at times to communicate course information to you during non-class hours. You need to have a functional Oregon State University (hereafter “OSU”) email account and you must check it at least daily.

 

Canvas

Class notes and other relevant course material will be made available for download from the course’s Canvas site at  https://oregonstate.instructure.com. Canvas may also be used for important course announcements and must be checked at least daily.


(!) Do not contact me through Canvas. Rather, use my email (see above).

 

Other Resources

 

Calculator

You must have a 4-function calculator. The calculator can be used on exams. Programmable calculators (e.g. graphing calculators) are prohibited. If you are uncertain as to whether your calculator is acceptable, contact me immediately.

 

Printing Capabilities

I may ask you to print certain items, such as lecture notes, project materials, etc. You should be able to print these items as needed. If you do not have any personal printing resources, there are various printing resources on campus (and within Austin Hall) at your disposal.

 

Tutoring

Tutoring is available to you free-of-charge through the Beta Alpha Psi student club. Time and location availability can be found at  http:www.osubap.com/tutoring/.

-    (*) If you arrive at the tutoring center (during scheduled tutoring center times) and find that no one is present, you are encouraged to contact me immediately through the appropriate communication channels.

 

Important Dates

 

Please make note of the following dates (pulled from the OSU academic calendar):

-    Sunday, October 2, 2016 at 11:55pm

        Last day to drop a course by Web and receive 100% refund

-    Sunday, October 16, 2016 at 11:55pm

        Last day to withdraw from a course and receive 50% refund

-    Friday, November 11, 2016

        Veterans Day (no classes)

-    Thursday, November 10, 2016 at 11:55pm

        Last day to withdraw from a course by Web and receive "W" grade on transcript

-    Thursday  Friday, November 24  25, 2016

        Thanksgiving (no classes)

-    Monday  Friday, November 28, 2016  December 2, 2016

        Dead week (no finals or midterms)

-    Monday  Friday, December 5  9, 2016

        Finals week

-    Friday, December 9, 2016

        End of the term


COURSE POLICIES

 

Academic Dishonesty

 

According to OSU student conduct regulations, academic dishonesty is defined as an intentional act of deception in which a student seeks to claim credit for the work or effort of another person or uses unauthorized materials or fabricated information in any academic work. See OSU Student Conduct code (576-015-0020)  http://studentlife.oregonstate.edu/sites/studentlife.oregonstate.edu/files

/student_conduct_code_1.pdf and  http://studentlife.oregonstate.edu/studentconduct/offenses-0 for a comprehensive definition of academic dishonesty. All cases of suspect academic dishonesty will be handled in strict accordance with OSU policy and College of Business policy.

 

Code of Honor

 

A code of honor represents the moral commitments of those abiding to it. While each person lives by his or her personal code, the establishment of collective values creates a universal goal to which we can aspire. It is through the pursuit of these professional attributes that we reduce the possibility of immoral actions ourselves.

 

In order to uphold our personal character and the organization that we proudly call our own, we take this oath.

-    Integrity: The quality of being honest and having strong moral

principles, integrity stands as the backbone of character and is essential for success.

-    Respect: Respect for others and yourself is a commitment to the fair

treatment of and the fair competition with others. Through respect we embolden the character of others and ourselves.

-    Responsibility: We are held accountable for our words and actions as

professionals to embed a steadfast commitment to honor in our decisions.

 

 

Disability Accommodations

 

Accommodations for students with disabilities are determined and approved by Disability Access services (DAS). If you, as a student, believe you are

eligible for accommodations but have not obtained approval please contact DAS immediately at 541-737-4098 or at http://ds.oregonstate.edu. DAS


notifies students and faculty members of approved academic accommodations and coordinates implementation of those accommodations. While not required, students and faculty members are encouraged to discuss details of the implementation of individual accommodations.

 

Performance Assessment

 

Your final grade will be determined based on the number of points you earn throughout the course. The point structure is as follows:

 

Performance Assessment

Points

Professionalism

40

Quizzes

80

Project

100

Exam 1

100

Exam 2

100

Final Exam

150

Total Available Points

570

 

(*) There is no extra credit available for this course.

 

The total number of points you earn (Points Earned) throughout the course is divided by the total points available (Points Available) to derive your Percentage Points Earned for the course. Your Percentage Points Earned

corresponds to the following grade scale:

 

Percentage of Total Available Pointed Earned

 

Grade

 

GPA

91.50 – 100.0

A

4.0

88.50 - 91.49

A-

3.7

85.50 - 88.49

B+

3.3

81.50 - 85.49

B

3.0

78.50 - 81.49

B-

2.7

75.50 - 78.49

C+

2.3

69.50 - 75.49

C

2.0

65.50 - 69.49

D+

1.3

59.50 - 65.49

D

1.0

<59.50

F

0.0

 

Performance Notification

 

Unless otherwise stated, your performance on any assignment or exam will be posted on Canvas.

 

Final Grade and Points Earned for the Course

 

You are encouraged to immediately notify me of any potential grading miscalculations as soon as they are identified by you. Final grades will


be posted via Canvas soon after the final exam. You have 24 hours (after grades are posted on Canvas to bring up any concerns over your Points Earned and / or grading. After the 24 hour time period has lapsed, grades

will be posted to the university system without any further modification.

 

 

Performance Assessment

 

Exams

 

Dates & Times

The dates of the exams are specified in the Tentative Schedule. With the exception of your Final Exam, the time and location of your exams will be during regularly schedule class time and location.

 

You must review the examination dates and times in the Tentative Schedule to ensure there are no conflicts with your examinations. There will be no

 “make-u e xams available after the exam date.

-    If foreseeable exam scheduling conflicts do arise, you must notify me at least one week prior to the scheduled examination.

-    If you miss an examination due to an unforeseen emergency, your score for the missed exam will equal the average of your other two exams provided that you...

        have taken two exams, and

        have sufficient evidence of your unforeseen emergency.

 

Exam Review & Retention

You may review the results of your exam in my office during office hours or during an appointment. No more than two students are allowed in my office during their exam review, so please plan accordingly.

-    (*) Students who wait to review their exams during dead week or immediately prior to the final exam may encounter long wait times outside of my office.

 

All examination materials will be retained by me. Any student who fails to turn in all or part of an exam will received a score of zero on the exam.

 

Final Exam

Each exam has a cover page that outlines examination protocol. All students must follow this protocol. A copy of this page will be made available to you in preparation for each exam. You are strongly encouraged to read through the protocol in-advance of any examination. If you have any questions or concerns about the examination protocol you must notify me immediately.

 

No early final exams will be allowed. Only those students with a valid excuse (for missing the regularly-scheduled final exam) are eligible to reschedule their final exam at an alternative date and time.


Project

 

You will be required to work within your assigned groups to complete a Project. The points that the group earns on this project will be applied to each individual group member’s Points Earned for the course. Further

information about the project will be discussed throughout the term.

 

Quizzes

 

The purpose of quizzes is to...

-    keep you up-to-speed with class lectures;

-    ensure that you are prepared for class;

-    provide you with feedback as to your understanding of the material and help identify areas of weakness.

 

Quizzes will be assigned via MAL. There will be nine (9) quizzes worth ten points each. I will ignore your lowest quiz score so that only the highest eight (8) quiz scores are counted towards you Points Earned.

 

Quizzes must be completed by the due date per the Tentative Schedule. No extensions or “make-up” quizzes will be given. It is your responsibility to ensure no technical difficulties interfere with the successful completion of these assignments.

 

In order to be successful on the quizzes, it is critical that you read the chapter material prior to attempting the assignments, and that you also utilize the resources made available to you. Attendance and participation in class will also aid in your success on these quizzes.

 

Professionalism

 

You are expected to act in a professional manner. Professionalism is based on...

-    your demonstrated preparation for class and group meetings;

-    your class attendance, punctuality, and participation;

-    your respect for professors, guest speakers, and your classmates;

-    your ability to meet deadlines for assignments.

 

Professionalism will be evaluated in two ways:

       Group Member Evaluations: you will evaluate each member in your group based on the degree of professionalism demonstrated during any group work. The average score of received by your other group members will serve as the basis which I will use to determine your final

Professionalism Points earned. Group Member Evaluation forms and

instructions will be made available via Canvas later in the term.

 

       Professor Evaluation: I reserve the right to adjust your Group Member Evaluation average score either up or down based on the degree of professionalism that I observed throughout the term. If I determine that the evidence provided by your group members sufficiently and adequately reflects you professionalism demonstrated throughout the


term, then I reserve the right to make no adjustment to the average score from their Group Member Evaluation forms.

 

Any concerns regarding you individual performance or the performance of you group member(s) must be brought to my attention in a timely manner.

 

Syllabus Changes

 

Changes to the syllabus are not anticipated and would only occur unless absolutely necessary. However, any change will be communicated through the proper channels.

 

HOW TO APPROACH THIS CLASS

 

Regular attendance is mandatory. There is a positive correlation between attendance and class performance; you who do not attend class generally tend to do poorly in the course.

 

Read the text chapters in-advance of class meetings, and do the work as assigned (i.e. take the class seriously from the start). Learning accounting is sequential in nature. Your prospects for understanding a new concept are largely contingent upon your having a solid understanding of previously discussed concepts.

 

You should avoid memorization; rather, you must develop an understanding of the concepts. Memorization will not help in most cases. The majority of the work in this course (including exams) require you to apply the concepts being covered or to think critically beyond the material presented. These types of assignments cannot be done well without substantial consideration and thought.

 

This is a tough and time-consuming course. You are strongly encouraged to schedule sufficient time to be successful. If you feel that you will be unable to meet the expectations as outlined in the syllabus, then you must notify me immediately.

 

Your performance in prior courses is not correlated with your grade in this course. Few you will receive an “A” Grade in this course. An “A” grade in this course indicates that you have exceeded expectations. There are multiple aspects to your grade, including group evaluations. Thus, simply mastering the material alone is not sufficient for you to earn an “A” in this course. You must take all aspects of the course seriously.

The best mental attitude to facilitate learning in this course is one of humility, appreciation, and enthusiasm. Those who do not exude these behavioral qualities often earn a grade below their own expectations.

 

 

2016

 

Sunday

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

 

9/18/2016

9/19/2016

9/20/2016

9/21/2016

9/22/2016

9/23/2016

9/24/2016

 

Week 0

 

 

- - -

 

 

 

 

 

 

 

Class...

-  Introductions

-  Syllabus

 

 

 

 

 

 

 

Available

-

 

 

 

 

 

 

 

Due...

-

 

 

 

 

9/25/2016

9/26/2016

9/27/2016

9/28/2016

9/29/2016

9/30/2016

10/1/2016

 

Week 1

- - -

 

- - -

 

 

 

 

 

Class...

- ch 1

 

Class...

-  ch 1

-  ch 2

 

 

 

 

 

Available

-  Quiz (ch 1)

-  Quiz (ch 2)

 

Available

- Quiz (ch 3)

 

 

 

 

 

Due...

-

 

Due...

- Quiz (ch 1)

 

 

 

 


 

10/2/2016

10/3/2016

10/4/2016

10/5/2016

10/6/2016

10/7/2016

10/8/2016

 

Week 2

- - -

 

- - -

 

 

 

 

 

Class...

-  ch 2

-  ch 3

 

Class...

- ch 3

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Due...

- Quiz (ch 2)

 

Due...

- Quiz (ch 3)

 

 

 

 

10/9/2016

10/10/2016

10/11/2016

10/12/2016

10/13/2016

10/14/2016

10/15/2016

 

Week 3

 

 

 

 

 

 

 

 

Class...

-

 

Class...

- ch 4

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

 

 

Exam 1

 

Due...

-

 

 

 

 


 

10/16/2016

10/17/2016

10/18/2016

10/19/2016

10/20/2016

10/21/2016

10/22/2016

 

Week 4

 

 

 

 

 

 

 

 

Class...

-  ch 4

-  ch 5

 

Class...

- ch 5

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Due...

-

 

Due...

-

 

 

 

 

10/23/2016

10/24/2016

10/25/2016

10/26/2016

10/27/2016

10/28/2016

10/29/2016

 

Week 5

 

 

 

 

 

 

 

 

Class...

-  ch 5

-  ch 6

 

Class...

- ch 6

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Due...

-

 

Due...

-

 

 

 

 


 

10/30/2016

10/31/2016

11/1/2016

11/2/2016

11/3/2016

11/4/2016

11/5/2016

 

Week 6

 

 

 

 

 

 

 

 

Class...

-  ch 6

-  ch 7

 

Class...

- ch 7

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Exam 2

 

Due...

-

 

 

 

 

11/6/2016

11/7/2016

11/8/2016

11/9/2016

11/10/2016

11/11/2016

11/12/2016

 

Week 7

 

 

 

 

 

 

 

 

Class...

-

 

Class...

-  (skip ch 8)

-  ch 9

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

 

 

Exam 2

 

Due...

-

 

 

 

 


 

11/13/2016

11/14/2016

11/15/2016

11/16/2016

11/17/2016

11/18/2016

11/19/2016

 

Week 8

 

 

 

 

 

 

 

 

Class...

- ch 9

 

Class...

- ch 10

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Due...

-

 

Due...

-

 

 

 

 

11/20/2016

11/21/2016

11/22/2016

11/23/2016

11/24/2016

11/25/2016

11/26/2016

 

Week 9

 

 

 

Thanksgiving

Thanksgiving

 

 

 

Class...

-  ch 10

-  (skip ch 11)

-  ch 12

 

Class...

- ch 12

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Due...

-

 

Due...

-

 

 

 

 


 

11/27/2016

11/28/2016

11/29/2016

11/30/2016

12/1/2016

12/2/2016

12/3/2016

 

Week 10

Dead week

Dead week

Dead week

Dead week

Dead week

 

 

 

Class...

-  ch 12

-  ch 13

 

Class...

- ch 13

 

 

 

 

 

Available

-

 

Available

-

 

 

 

 

 

Due...

-

 

Due...

-

 

 

 

 

12/4/2016

12/5/2016

12/6/2016

12/7/2016

12/8/2016

12/9/2016

12/10/2016

 

Week

Final Exam Week

Final Exam Week

Final Exam Week

Final Exam Week

Final Exam Week

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINAL EXAM

 

 

 

 

 

 


 

12/11/2016

12/12/2016

12/13/2016

12/14/2016

12/15/2016

12/16/2016

12/17/2016

Week

 

 

 

 

 

 

 

 

 

 

 

 

 

12/18/2016

12/19/2016

12/20/2016

12/21/2016

12/22/2016

12/23/2016

12/24/2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12/25/2016

12/26/2016

12/27/2016

12/28/2016

12/29/2016

12/30/2016

12/31/2016